Adult Dependent Care Credit: Adult Dependent Care Credit (2024)
Maine · Maine Revenue Services · Used for tax years 2024
The 2024 Maine Adult Dependent Care Credit Worksheet calculates the refundable and nonrefundable portions of the credit for qualifying adult dependent care expenses. It records qualifying individuals and expenses and must be enclosed with Form 1040ME.
Who files this form
Use this worksheet to claim Maine’s adult dependent care credit for eligible expenses paid during tax year 2024. It does not state a separate filing requirement.
A qualifying individual must meet all of these conditions:
- Be a qualifying person for the federal child and dependent care credit.
- Be at least 21 years old on the last day of your tax year.
- Be your disabled spouse or another disabled person you claim as a dependent, subject to the exceptions below.
- Be physically or mentally unable to care for themselves.
- Have lived with you for more than half of your tax year beginning in 2024.
A disabled person may also qualify if you could claim them as a dependent except that they had federal gross income of $5,050 or more, filed a joint return, or you or your spouse, if filing jointly, could be claimed as a dependent on another taxpayer’s 2024 return.
What you'll need
Have the following information and forms available to complete the worksheet:
- Your name and Social Security number.
- Each qualifying individual’s first and last name, Social Security number, and qualifying care expenses paid during 2024.
- Form 1040ME, line 14, for your federal adjusted gross income.
- Federal Form 2441, line 3, to identify expenses you must exclude from this worksheet.
- Schedule A, where you enter the credit amounts.
- Schedule NR or Schedule NRH, if you file either schedule, for the required proration figures.
If you have more than two qualifying individuals, attach a statement to your return with the required information for them. Maine Revenue Services may request additional information supporting the credit before processing your return.
How to file
Complete the Adult Dependent Care Credit Worksheet for tax year 2024 and enclose it with Form 1040ME. The supplied text does not give a mailing address or e-file instructions.
- Enter each qualifying individual’s information and eligible expenses in columns A through C. Do not include expenses entered on federal Form 2441, line 3.
- Add the expenses on line 2, limited to $3,000 for one qualifying individual or $6,000 for two or more.
- Enter federal adjusted gross income from Form 1040ME, line 14, on worksheet line 3. Use the worksheet’s income table to select the decimal for line 4.
- Multiply line 2 by line 4, then multiply that result by 25% to find the total Maine credit on line 6.
- Enter the smaller of line 6 or $500 on line 7 for the refundable credit. Subtract line 7 from line 6 to find the nonrefundable credit on line 8.
- If filing Schedule NR or Schedule NRH, prorate both parts of the credit as directed on lines 7a and 8a.
- Enter line 7, or line 7a if applicable, on Schedule A, line 3. Enter line 8, or line 8a if applicable, on Schedule A, line 11.
Common mistakes
- Counting the same expenses twice: Do not include amounts entered on federal Form 2441, line 3.
- Exceeding the expense limits: Use no more than $3,000 for one qualifying individual or $6,000 total for two or more.
- Skipping proration: Filers using Schedule NR or Schedule NRH must prorate both the refundable and nonrefundable credits.
- Leaving out additional individuals’ information: If you have more than two qualifying individuals, attach a statement with the required information.
- Forgetting the worksheet: Enclose it with Form 1040ME.
Questions people ask
What types of care expenses qualify?
Eligible expenses include amounts paid during 2024 for adult day care, hospice services, and respite care for a qualifying individual, to the extent those expenses were not used to calculate the federal child and dependent care credit.
How is the Maine credit calculated?
Multiply eligible expenses, subject to the $3,000 or $6,000 limit, by the applicable decimal in the worksheet’s income table. Then multiply the result by 25%.
Is the credit refundable?
The credit is refundable up to $500. Any amount above that is calculated as a nonrefundable credit. Schedule NR and Schedule NRH filers must prorate both portions.
What if I have more than two qualifying individuals?
Attach a statement to your return with the information required for each additional qualifying individual. The total expense limit remains $6,000 for two or more qualifying individuals.
Can Maine Revenue Services ask for more information?
Yes. Maine Revenue Services may request additional information supporting the credit claimed before the return can be processed.