We have been notified that Maine like California requires a 5% withholding on reportable payments paid to Maine residents that are subject to Federal backup withholding. The Maine withholding requirement is a bit broader than California in that it would also cover withholding on interest and dividends where such payments were subject to Federal backup withholding. Thus, withholding would apply where Federal backup withholding applies as a result of a B-notice and/or a C-notice, and where a taxpayer fails to provide a W-9 with a TIN. Withholding also applies to non-residents of Maine with respect to Maine sourced income where Federal withholding is required. What is the effective date of this withholding requirement or has it always been required?