Access Maine Other Tax Credits
To access Maine Other Tax Credits in the program:
- Maine State Return
- Select the three dots (Edit)
- Credits
- Other Credits
Tax Credit Recapture Amounts
Certain Maine tax credits may be subject to recapture. Enter any required recapture amounts from applicable Maine credit schedules or certificates.
Nonrefundable Maine Tax Credits
Credit for Disability Income Protection Plans in the Workplace
Employers that offer a qualifying short-term or long-term disability income protection plan to employees may qualify for this credit. The credit is $30 per qualifying employee enrolled in the plan during the tax year. The credit may be claimed for up to three consecutive tax years and cannot be carried forward to future years.
To claim this credit, enter the credit amount and complete the required worksheet.
Certified Visual Media Production Credit
Taxpayers who receive certification for qualifying visual media production activities may be eligible for this credit. The credit is generally equal to 5% of qualified nonwage visual media production expenses incurred in Maine for a certified visual media production. To qualify, total visual media production expenses must be at least $75,000.
- You must complete the Certified Visual Media Production Credit Worksheet to calculate the credit.
- You must attach a copy of the Visual Media Production Certificate issued by the Maine Department of Economic and Community Development.
- If the credit is being claimed through a pass-through entity, attach a copy of the federal Schedule K-1.
- The credit is reported on Form 1040ME, Schedule A, Other Tax Credits Worksheet, Line 8.
- The credit is nonrefundable and cannot be carried back or carried forward to another tax year.
Wellness Program Credit
Eligible employers with 20 or fewer employees may qualify for this credit for costs incurred to develop and maintain a qualifying employee wellness program. The credit is limited to the lesser of $100 per employee or $2,000. Unused credit may be carried forward for up to five years.
Dental Care Access Credit
Individuals certified as eligible dentists by the Maine Department of Health and Human Services, Oral Health Program, may qualify for this credit.
The credit will appear on:
- Form 1040ME, Schedule A, Other Tax Credits Worksheet, Line 10
Primary Care Access Credit
Individuals certified as eligible primary care professionals by the Maine Department of Health and Human Services, Rural Health and Primary Care Program, may qualify for this credit.
The credit will appear on:
- Form 1040ME, Schedule A, Other Tax Credits Worksheet, Line 11
Access to Justice Credit
Individuals certified as eligible attorneys by the Maine Supreme Judicial Court may qualify for this credit.
The credit will appear on:
- Form 1040ME, Schedule A, Other Tax Credits Worksheet, Line 12
Dual Residence Tax Credit
Individuals who are considered residents of both Maine and another state for income tax purposes may qualify for this credit if the other jurisdiction provides a similar tax reduction.
Income that qualifies for the Maine Credit for Income Tax Paid to Another Jurisdiction generally does not qualify for this credit.
Attach the completed Dual Residence Reduction of Tax Credit Worksheet and a copy of the tax return filed with the other jurisdiction.
Biofuel Commercial Production Tax Credit
Taxpayers engaged in qualifying biofuel production activities may qualify for a credit of $0.05 per gallon of certified biofuel produced in Maine.
Attach a copy of the Biofuel Certification issued by the Department of Environmental Protection.
The credit cannot reduce Maine tax liability below zero. Unused credit amounts may be carried forward for up to 10 tax years.
Renewable Chemicals Credit
Taxpayers engaged in the production of qualifying renewable chemicals in Maine may qualify for a credit of $0.08 per pound produced.
Attach the required third-party biobased content affidavit, DECD certification, and supporting production documentation.
The credit cannot reduce Maine tax liability below zero. Unused credit amounts may be carried forward for up to 10 tax years.
Refundable Credits
Affordable Housing Tax Credit
Taxpayers awarded an affordable housing tax credit certificate may qualify for this credit.
Attach a copy of the Affordable Housing Credit Allocation Certificate.
New Markets Capital Investment Tax Credit
Taxpayers holding a Maine New Markets Capital Investment Program Tax Credit Certificate issued by FAME may qualify for this refundable credit.
Attach a copy of the certificate.
Credit for Major Food Processing and Manufacturing Facility Expansion
Qualified taxpayers that receive approval for eligible facility expansion projects may qualify for this credit.
Enclose the worksheet and a copy of the certificate of completion.
Credit for Paper Manufacturing Facility Investment
Qualified paper manufacturing facility investments may be eligible for this credit.
Enclose the worksheet and a copy of the certificate of completion.
Required Supporting Documents
The credits in this section generally require a worksheet, certificate, or other supporting documentation. Because the program does not support uploading these documents, you must print, sign, and mail your Maine return with the required attachments.
Mail Your Return with Required Attachments
For credits requiring a worksheet, certificate, or other supporting documentation:
- Enter the credit amount in the software.
- Print your Maine return.
- Sign the return.
- Attach all required supporting documents.
- Mail the return to Maine Revenue Services.
The mailing address are available on the Maine Revenue Services website.
Review Maine Other Tax Credits on Your Return
Before filing, review the PDF copy of your Maine return.
Verify Credits on the PDF
The credits will appear on:
- Form 1040ME, Schedule A, Other Tax Credits Worksheet
- Form 1040ME, Schedule A, Line 8 for refundable credits
- Form 1040ME, Schedule A, Line 20 for nonrefundable credits
Maine Forms and Instructions
- Form 1040ME Individual Income Tax Instructions
- Form 1040ME, Schedule A, Other Tax Credits Worksheet
- Maine Credit Worksheets