Child Care Credit Worksheet: Income Tax Credit for Child Care Expenses (2025)
Maine · Maine Revenue Services · Used for tax years 2025
The 2025 Maine Child Care Credit Worksheet calculates the refundable and nonrefundable portions of the income tax credit for child care expenses. It separates regular child care expenses from Star 5 child care expenses and is enclosed with Form 1040ME.
Who files this form
Use this worksheet to calculate the Maine child care credit for tax year 2025. It uses child care expenses included on federal Form 2441 and the amount from federal Form 1040 or 1040-SR, Schedule 3, line 2.
The worksheet provides separate rules for residents, part-year residents, and nonresidents. Enclose the completed worksheet with Form 1040ME.
What you'll need
Have these forms and details available:
- Federal Form 2441, line 2, column (d), for child care expenses.
- Federal Form 1040 or 1040-SR, Schedule 3, line 2.
- Your Social Security number and name(s) as shown on Form 1040ME.
- Your regular and Star 5 child care expense amounts, listed separately.
- The Star 5 child care program name and quality certificate number, if applicable.
- Schedule NR or Schedule NRH, if you file either schedule, for the required credit proration.
- Schedule A, where you enter the refundable and nonrefundable credit amounts.
How to file
Enclose the worksheet with Form 1040ME.
On the worksheet:
- Enter total child care expenses from federal Form 2441. Separate regular expenses into column A and Star 5 expenses into column B.
- Follow lines 1b through 4 to calculate the Maine credit.
- Complete the applicable refundable and nonrefundable credit lines, including proration if you file Schedule NR or Schedule NRH.
- Enter line 5, or line 5a if you file Schedule NR or Schedule NRH, on Schedule A, line 2.
- Enter line 6, or line 6a if you file Schedule NR or Schedule NRH, on Schedule A, line 11.
Nonresidents skip lines 5 and 5a, enter line 4 on line 6, and complete line 6a. The worksheet does not provide a mailing address or e-filing instructions.
Common mistakes
- Do not enter the child care program's federal ID number in the Star 5 certificate space. Enter its Star 5 quality certificate number.
- Use column B only for Star 5 child care expenses. If your provider does not have a Star 5 quality certificate, use only column A.
- Nonresidents must skip lines 5 and 5a and complete line 6a after carrying line 4 to line 6.
- If you file Schedule NR or Schedule NRH, prorate the applicable credits as directed on lines 5a and 6a.
- If the amount on line 6 is negative, enter zero.
- Remember to enclose the worksheet with Form 1040ME.
Questions people ask
How does Star 5 child care affect the credit?
On line 3, the worksheet multiplies the regular child care amount from line 2a, column A, by 25%. It multiplies the Star 5 amount from line 2a, column B, by 50%.
Where can I find a list of Star 5 providers?
Visit maine.gov/dhhs/ocfs/support-for-families/child-care/quality-certificates or call the Office of Child and Family Services at (207) 624-7909, Monday through Friday.
How much of the credit is refundable?
Residents and part-year residents enter the smaller of line 4 or $500 on line 5. Those filing Schedule NR or Schedule NRH must then prorate that amount on line 5a.
Can nonresidents claim a refundable credit on this worksheet?
No. The refundable credit is for residents and part-year residents only. Nonresidents skip lines 5 and 5a, carry line 4 to line 6 for the nonrefundable credit, and complete line 6a.