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A payer required to file with the IRS 250 or more of any one of the 1099 forms listed below other than Form 1099G and any payer who files less than 250 1099 forms but did not report payee withholding information as required with their Maine Quarterly return Form 941ME must electronically file those Forms 1099 that include Maine withholding directly with Maine Revenue Services. Do not truncate. If the TIN is not available enter blanks. Required if submitting more than one form for any payee Spec ...

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