36 M.R.S. §5199-G: Reporting tax to members

For purposes of the credit under section 5219‑CCC, the electing pass-through entity, no later than 30 days following the date the Maine return of the electing pass-through entity is due in accordance with section 5199‑E, shall report to each qualified member that member's distributive share of tax. Each member report must clearly identify the member's name and federal employer identification number or social security number, the member's ownership interest in the entity, whether the member was a resident or nonresident of the State during the taxable year, each member's distributive share of income and the distributive share of tax paid to another state of the United States, a political subdivision of any such state or the District of Columbia that is substantially the same as the tax imposed by this subchapter and any other information that may be required by the assessor.