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Category: Maine

Maine Credits

Child Care Credit

Your child care provider may be certified as a Quality Child Care Program facility by the Department of Health and Human Services (DHHS), Office of Child Care and Head Start. If so, you will be required to enter your child care provider's Quality Child Care certificate number or Child Care Quality Rating System certificate number as well as your quality child care expenses paid.


To view the Worksheet for Child Care Credit, please refer to Page 2 when clicking here. For a list of certified quality child care providers, please call (207) 624-7909 Monday through Friday.


Credit for Taxes Paid to Another State

To qualify for the credit for income tax paid to other jurisdictions, the other taxing jurisdiction to which income taxes are paid must be another state of the United States, a political subdivision of any state, the District of Columbia, or a political subdivision of a foreign country that is analogous to a state of the United States (for example, New Brunswick, Canada). If a resident has to pay income taxes to both a state and a political subdivision of a state (generally a city), the taxes of the state and political subdivision must be combined when calculating the allowable credit.


The credit is limited to the portion of the individual's Maine income tax that relates to the income being taxed by the other jurisdiction that is derived from sources in that jurisdiction. Income sourced to another state must be determined in the same way that a Maine nonresident calculates Maine-source income for purposes of Schedule NR or Schedule NRH. The credit also cannot be more than the income tax actually paid to the other jurisdiction.


TaxSlayer 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.


For additional information, please refer to the Worksheet for Credit for Taxes Paid to Other Jurisdictions


Property Tax Fairness Credit

Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return whether they owe Maine income tax or not. If the credit exceeds the amount of your individual income tax due for the tax year, the excess amount of credit will be refunded to you.


Who is eligible for the Property Tax Fairness Credit?  Homeowners or renters who meet all of the following requirements:

1. Were Maine residents during any part of the tax year;


2. Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence;


3. Paid property tax or rent on the primary residence in Maine during the tax year;


4. Meet certain income and property tax and/or rent paid limitations during the tax year.


For more information about this credit, please click here.