Section 125-803-10 - Electronic filing and paymentA.Electronic filing of returns. Payers and payroll processors that meet any one of the thresholds specified in MRS Rule 104 (18-125 C.M.R., ch. 104) must electronically file original quarterly returns for Maine income tax withholding (Form 941ME).B.Electronic funds transfer (EFT). The Assessor accepts payments by EFT. Generally, a person with an annual Maine income tax withholding liability that meets the threshold specified in MRS Rule 102 (18-125 C.M.R., ch. 102) must remit the required amounts electronically. Payroll processors, however, must remit all Maine income tax withholding payments electronically, regardless of annual liability. Others may participate in EFT voluntarily. The payment voucher, Form 900ME, must not be filed when remitting by EFT. Withholders that remit by EFT must still file the quarterly return to report withholding information.18-125 C.M.R. ch. 803, § 10