| Maine Association of Payroll Professionals |
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The Maine Association of Payroll Professionals was established in 1991 as the first
local chapter in the State of Maine. The Association came together to unite
payroll professionals with a common desire to maintain current knowledge on
regulations and compliance issues. We look forward to providing you with
up-to-date necessary information via our website and our annual seminars.
local chapter in the State of Maine. The Association came together to unite
payroll professionals with a common desire to maintain current knowledge on
regulations and compliance issues. We look forward to providing you with
up-to-date necessary information via our website and our annual seminars.
MAPP Board of Directors needs volunteers to serve on the Board on some of
our Committees. This would involve only a few hours of your time. If you are
interested in serving on any of our Board Committees, please contact us at
info@mainepayrollapa.org.
our Committees. This would involve only a few hours of your time. If you are
interested in serving on any of our Board Committees, please contact us at
info@mainepayrollapa.org.
| You can monitor our News & Alerts page to find links to important updates. MAPP is pleased to be able to post these updates from HR and Government agencies for easier access to our current and potential members |
| Join us on Facebook, and follow us on Twitter! |
| Current Seminar Information is Posted on our Registration Form Link The Dates are as follows: May 18 September 14th November 30th As always, plan on Great Speakers, Earned Continuing Education Hours, Give aways, & Door Prizes! |
The MasterTax webinar on Payroll
Tax Reporting, Best Practices in a
Multi-State Environment, is now
available online. This is a on-hour
webinar. Click on the MasterTax
icon above to begin.
Tax Reporting, Best Practices in a
Multi-State Environment, is now
available online. This is a on-hour
webinar. Click on the MasterTax
icon above to begin.
Update on Maine Revenue Service (MRS) Rule Making Activity
Adopted Rule 806, "Nonresident Individual Income Tax." This rule last
amended in 2006, provides comprehensive definitions and explanations of
statutory terms and procedures for nonresident individual income tax filers.
The adopted Rule was revised to reflect legislative changes related to
minimum taxability thresholds and to update the Rule's format. New
definitions of "permanent business presence," "research and development,"
and "temporary business presence" were added in section .01 to clarify the
use of these terms elsewhere in the Rule. In section .02(E), the meaning of
"original cost" as used in that subsection was clarified by reference to
Rule 801. In section .02(G) and (H), discussion of the minimum taxability
thresholds was revised to reflect the recent legislative changes to the
thresholds, and further clarified in response to comments received. Section
.03 was revised to reflect recent changes to federal and state law impacting
respectively, military spouses and nonresident employees subject to
interlocal agreements. Section .04 was updated to include discussion of the
existing law applicable to net operating losses that began in 2009. An
application date was added at the end of the Rule. Various other editorial
changes were made, including revision of wording throughout the Rule to be
more precise.
Rule 806 can be found on the MRS website at www.maine.gov/revenue (select
Laws & Rules).
Additionally, Rules 601 and 807 have been revised and can also be found on the
MRS website.
Adopted Rule 806, "Nonresident Individual Income Tax." This rule last
amended in 2006, provides comprehensive definitions and explanations of
statutory terms and procedures for nonresident individual income tax filers.
The adopted Rule was revised to reflect legislative changes related to
minimum taxability thresholds and to update the Rule's format. New
definitions of "permanent business presence," "research and development,"
and "temporary business presence" were added in section .01 to clarify the
use of these terms elsewhere in the Rule. In section .02(E), the meaning of
"original cost" as used in that subsection was clarified by reference to
Rule 801. In section .02(G) and (H), discussion of the minimum taxability
thresholds was revised to reflect the recent legislative changes to the
thresholds, and further clarified in response to comments received. Section
.03 was revised to reflect recent changes to federal and state law impacting
respectively, military spouses and nonresident employees subject to
interlocal agreements. Section .04 was updated to include discussion of the
existing law applicable to net operating losses that began in 2009. An
application date was added at the end of the Rule. Various other editorial
changes were made, including revision of wording throughout the Rule to be
more precise.
Rule 806 can be found on the MRS website at www.maine.gov/revenue (select
Laws & Rules).
Additionally, Rules 601 and 807 have been revised and can also be found on the
MRS website.
