Adult Dependent Care Credit: Adult Dependent Care Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
The 2025 Maine Adult Dependent Care Credit Worksheet calculates the refundable and nonrefundable portions of the credit for qualifying adult dependent care expenses. It lists 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 qualifying expenses paid during tax year 2025. Eligible expenses include adult day care, hospice services and respite care, but only to the extent they were not used to calculate the federal child and dependent care credit.
A qualifying individual must meet all of these conditions:
- Be a qualifying person for the federal child and dependent care expenses 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 2025.
The dependent requirement also allows a person you could claim except that they had federal gross income of $5,200 or more, filed a joint income tax return, or you or your spouse, if filing jointly, could be claimed as a dependent on another taxpayer’s 2025 return.
What you'll need
Have these forms and details 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 2025.
- Form 1040ME, line 14, for your federal adjusted gross income.
- Federal Form 2441, line 3, to identify expenses that must not be included on this worksheet.
- Schedule A, where you enter the refundable and nonrefundable credits.
- Schedule NR or Schedule NRH, if you file either schedule, for the required proration.
If you have more than two qualifying individuals, attach a statement to your return with the required information for the additional individuals. MRS may request additional information supporting the credit before processing the return.
How to file
Enclose the completed Adult Dependent Care Credit Worksheet with Form 1040ME.
- Enter the refundable credit from line 7 on Schedule A, line 3. If you file Schedule NR or Schedule NRH, use the prorated amount from line 7a instead.
- Enter the nonrefundable credit from line 8 on Schedule A, line 12. If you file Schedule NR or Schedule NRH, use the prorated amount from line 8a instead.
- If you have more than two qualifying individuals, attach a statement with the required information to your return.
The supplied text does not provide a mailing address or e-filing instructions.
Common mistakes
- Counting the same expenses twice: Do not include amounts already included on federal Form 2441, line 3.
- Exceeding the expense limit: Do not enter more than $3,000 for one qualifying individual or $6,000 for two or more qualifying individuals.
- Skipping proration: If you file Schedule NR or Schedule NRH, you must prorate both the refundable and nonrefundable credits as directed on lines 7a and 8a.
- Leaving out required attachments: Enclose the worksheet with Form 1040ME, and attach a statement with the required information if you have more than two qualifying individuals.
MRS may request additional information supporting your credit before the return can be processed.
Questions people ask
Which care expenses qualify?
Expenses paid during 2025 for adult day care, hospice services and respite care for a qualifying individual may qualify. Expenses used to calculate the federal child and dependent care credit cannot also be used for this credit.
How is the credit calculated?
The worksheet limits expenses to $3,000 for one qualifying individual or $6,000 for two or more. Multiply those expenses by the decimal in the worksheet’s income table, then multiply the result by 25% to calculate the total Maine credit.
Is the credit refundable?
The credit is refundable up to $500. Line 7 is the smaller of the total Maine credit on line 6 or $500. The remaining amount goes on line 8 as the 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 by line 1 for the additional individuals. The total expense limit remains $6,000 for two or more qualifying individuals.