2025 Real Estate Withholding Returns - for sales occurring in 2025
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | PAY ONLINE |
|---|---|---|---|
| REW-1-1040 (PDF) | Real Estate Withholding Return for Transfer of Real Property - for Sellers who are Individuals, Sole Proprietors, LLCs, or S Corporations | Included | Maine Tax Portal |
| REW-1-1041 (PDF) | Real Estate Withholding Return for Transfer of Real Property - for Trust or Estate Sellers | Included | Maine Tax Portal |
| REW-1-1120 (PDF) | Real Estate Withholding Return for Transfer of Real Property - for Corporate Sellers | Included | Maine Tax Portal |
2025 Real Estate Withholding Forms - for sales occurring in 2025
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|---|---|---|
| REW-2 (PDF) | Residency Affidavit, Individual Transferor, Maine Exception 3(A) | Included | n/a |
| REW-3 (PDF) | Residency Affidavit, Entity Transferor, Maine Exception 3(A) | Included | n/a |
| REW-4 (PDF) | Notification to Buyer(s) of Withholding Tax Requirement | Included | n/a |
| REW-5 (PDF) | Notification to Buyer(s) of Withholding Tax Requirement | Included | Maine Tax Portal |
| Notification to Seller(s) (PDF) | Notification to Seller(s) of Withholding Tax Requirement | Included | n/a |
2024 Real Estate Withholding Returns - for sales occurring in 2024
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | PAY ONLINE |
|---|---|---|---|
| REW-1-1040 (PDF) | Real Estate Withholding Return for Transfer of Real Property - for Sellers who are Individuals, Sole Proprietors, LLCs, or S Corporations | Included | Maine Tax Portal |
| REW-1-1041 (PDF) | Real Estate Withholding Return for Transfer of Real Property - for Trust or Estate Sellers | Included | Maine Tax Portal |
| REW-1-1120 (PDF) | Real Estate Withholding Return for Transfer of Real Property - for Corporate Sellers | Included | Maine Tax Portal |