By Payroll and Entitlements Editorial Staff
Maine has issued 2019 wage-bracket and percentage method withholding tables. All of the tables will be reproduced in the Payroll Management Guide at ¶6548 and ¶6549 in a future release.
The 2019 Maine personal exemption amount is $4,200 and the Maine basic standard deduction amounts are $12,200 for single and $24,400 for married individuals filing joint returns. Also, the Maine standard deduction amounts for 2019 are phased out for single taxpayers with Maine income over $81,450 and married taxpayers filing joint returns with Maine income over $162,950. The Maine basic standard deduction amounts listed above differ slightly from the standard deduction amounts used to calculate Maine withholding. The percentage method for calculating Maine withholding and the withholding tables have been adjusted to reflect the 2019 exemption and deduction amounts. The supplemental wage rate remains 5%.
Maine Form W4-ME (Employee’s Withholding Allowance Certificate for Maine) has been changed to assist employees in determining the number of allowances they should claim for Maine income tax withholding purposes, especially with respect to the number of allowances claimed for children and dependents. Employers should encourage employees to review the updated Form W4-ME in order to determine whether the number of Maine withholding allowances should be changed. The updated Form W4-ME will be available at https://www.maine.gov/revenue/forms/homepage.html (select Employment Taxes, then 2019). (Maine Revenue Services, 2019 Maine Income Withholding Tables for Individual Income Tax, 11/18.)
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