Maine Municipal Tax Collectors' & Treasurers' Association
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Posted by Diane Harrington, Cornish, April 5, 2008: We have beginning this year started paying our volunteer firefighters an hourly wage (some are students under 18) and meeting stipends for planning board members. Do I list their wages as UC (Unemployment Compensated) Gross Wages Paid on the State of Maine 941?

Responses: I spoke with our local rep. and it is no do not put their wages, just their deductions of state tax if any(Pauline Paradis, Durham)

Elected officials wage or stipend paid through payroll are not reportable for unemployment and Volunteer firefighter's wage are not reportable either. You do report all wages on the 941. (Eva Leavitt, Turner)

If planning board is appointed, yes. If elected, no. Elected officials do not qualify for unemployment. As for "volunteers", I would ask the state. If they are being paid, they are no longer volunteers...(Susan, Westport Island)

P.S. Did anyone get the results of the survey on when r.e. taxes are paid?

The results are posted at the mmtcta website at the following link:
http://www.mmtcta.org/ListServe/2008/February08/ls020508.htm (Stu Marckoon, webmaster)

I have talked with the State. Volunteer firefighters and elected officials wages does not have to be reported on the unemployement wage report. If there is any state w/h tax the taxes need to be on the report for the state. (Mary Hill, Yarmouth)