Residents and part-year residents, subtract line 5 from line 4. ► Enter line 5 (or line 5a for those filing Schedule NR or Schedule NRH) on Schedule A, line 1.Ħ. Income (1.0000 minus Schedule NRH, line 7, column C). Then multiply the result by the Maine-source income ratio of your You must prorate your refundable child care credit.įor those filing Schedule NR, multiply line 5 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).įor those filing Schedule NRH, multiply line 5 by the rate representing your portion of Maine adjusted gross MAINE RESIDENTS AND PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH: Residents and part-year residents only, enter line 4 or $500, whichever is less. Enter the amount from line 4 on line 6 and complete line 6a.ĥ. Add line 3, column A and line 3, column B.4. Maine Credit.Ĝolumn A - multiply line 2a, column A by 25% (.25)Ĭolumn B - multiply line 2a, column B by 50% (.50). 2.$Ĭolumn A - multiply line 2 by line 1b, column AĬolumn B - multiply line 2 by line 1b, column B. Enter amount from federal Form 1040 or 1040-SR, Schedule 3, line 2 or Percentage of expenses paid.Ĝolumn A - divide line 1a, column A by line 1Ĭolumn B - divide line 1a, column B by line 1. Column A - expenses paid for regular child care services included on line 1Ĭolumn B - expenses paid for Step 4 child care services included on line 1. Total expenses paid for child care services included on federal Form 2441, (do not enter the Child Care Program’s federal ID number)ġ. For a list of Step 4 childĬare providers, go to or call DHHS at (207) 624-7909 Monday through Friday. Otherwise, use only column A to calculate your child care credit. If so, enter your child care provider’s Step 4 Child Care Quality certificate number in the space provided andĮnter your Step 4 child care expenses in column B. Your child care provider may have a Step 4 Quality Certificate issued by the Department of Health and Human Services (DHHS), Office ofĬhild and Family Services. Maine business credits are claimed in their entirety, some refundable and some limited up to the Maine tax liability (carryover provisions may apply).Ģ021 - Worksheet for Child Care Credit - Schedule A, Lines 1 and 9 (Enclose with your Form 1040ME) Generally, these credits are prorated on the related credit The Maine residency period or prorated based on the ratio of Maine-source income to total income. *Note: Personal credits (lines 1, 2, 3, 4, 8, 9, 10, 11, 12, and 13 above) taken by part-year residents, nonresidents and “Safe Harbor” residents are limited to Allowable Nonrefundable Credits - Amount on line 21 or line 22, whichever is less.Įnter here and on Form 1040ME, line 23. Pine Tree Development Zone Credit - Enter the amount from the CreditĪpplication Worksheet. Credit for Educational Opportunity - for Maine residents and part-year Of the worksheet for the Credit for Income Tax Paid to Other Jurisdictions. Credit for Income Tax Paid to Other Jurisdictions. Enter amount from line 4 of theĮarned Income Tax Credit Worksheet. Earned Income Tax Credit for nonresidents only. Enter amount from line 8, or line 8a, of the Adultĭependent Care Credit Worksheet. Enter amount from line 6, or line 6a, of the Child Care Credit Enter the amount from Form 1040ME, line 13a_ x $300. See instructions and, if necessary, enclose NONREFUNDABLE CREDITS (See instructions for details):Ĩ. Enter result here and onįorm 1040ME, line 25c. The amount from line 3 or 4, whichever applies, of the Earned Income Tax Credit Earned Income Tax Credit - for Maine residents and part-year residents only. Enter amount from line 7, or line 7a, of the Adultĭependent Care Credit Worksheet. Total Nonrefundable Credits - Add lines 8 through 20. Employer Credit for Family and Medical Leave. Rehabilitation of Historic Properties after 2007. Enter the amountįrom line 5, or line 5a, of the Child Care Credit Worksheet on the next page. Child Care Credit - for Maine residents and part-year residents only. REFUNDABLE CREDITS:ĭO NOT ENTER $ signs, commas, or decimals.ġ. Adjustments to Tax/Child Care Credit Worksheetįor more information, visit Section 1.
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