Maine allows the following credits on your return:
Earned Income Tax Credit
The earned income tax credit is refundable for Maine residents. The refundable credit is prorated for part-year residents. This credit is calculated automatically within the program.
Child and Dependent Care Credit
The credit for child and dependent care expenses is no longer refundable for nonresident taxpayers. Resident and part-year residents may claim up to a $500 refundable credit for child care.
Adult Dependent Care Credit
The credit is refundable up to $500.
Credit for Taxes Paid to Another State
You may qualify for a credit for income earned outside of Maine that is taxed on both the Maine return and the other state return.
The program will automatically calculate this credit for your Resident Maine return if you have a Nonresident return created in your account. If you have a Part-Year return created, you will need to manually input the information asked in the Maine state return.
Property Tax Fairness Credit
Eligible Maine taxpayers may qualify for a refundable Property Tax Fairness Credit up to $1000 or $1500 if you are older than 65 years of age.
Married individuals filing separate returns are prohibited from claiming the credit.
Sales Tax Fairness Credit
You may qualify for a refundable Sales Tax Fairness Credit up to $240, depending on the number of qualifying children and dependents, if you meet all of the following:
• You were a Maine resident during any part of the tax year;
• Your total income during 2022 was not more than $27,850 if filing single; $44,050 if filing head of household; or, $54,700 if married filing jointly;
• Your filing status is single, head of household, married filing jointly, or qualifying widow(er).
If you qualify for the Sales Tax Fairness Credit by meeting the requirements stated above, the program will automatically calculate your credit and apply it to your return.
- AccessAble Home Tax Credit - for qualified expenses to modify a home to make accessible to an individual with a disability or physical hardship
- Credit for Disability Income Protection Plans in the Workplace - for employers that provide either a short or long term disability income protection plan
- Dental Care Access Credit -for individuals certified as eligible dentists with the Department of Health and Human Services
- Primary Care Access Credit - for individuals certified as primary health care professionals by the Department of Health and Human Services
- Dual Residence Tax Credit - for individuals that are considered residents of more than one state
- State section
For more information, see the Maine Instructions.