Dependent Exemption Tax Credit Worksheet: Dependent Exemption Tax Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
This worksheet calculates the 2025 Maine dependent exemption tax credit using qualifying children and dependents, their ages, and your Maine adjusted gross income. It also calculates any required proration for filers using Schedule NR or Schedule NRH and is enclosed with Form 104
Who files this form
Use this worksheet to claim Maine’s dependent exemption tax credit for tax year 2025. The credit may be claimed for qualifying children and dependents for whom you claimed the federal child tax credit or credit for other dependents for the same tax year.
If you are eligible for those federal credits but are not required to file a federal income tax return, you may still be able to claim the Maine credit. The worksheet’s instructions explain which additional federal forms to complete and enclose.
The credit is refundable for Maine residents and part-year residents. Part-year residents and nonresidents must prorate their credit.
What you'll need
- Form 1040ME: You need the qualifying children and dependents included on line 13a and your 2025 Maine adjusted gross income from line 16.
- Dependent information: Provide each qualifying child’s or dependent’s first name, last name, and date of birth. If you have more than four, enclose a separate sheet listing this information for each and check the box on the worksheet.
- Your identifying information: Enter your Social Security number and name(s) as shown on Form 1040ME.
- Maine Schedule A: This is where you report the credit.
- Schedule NR or Schedule NRH, if applicable: You need the income ratios from these schedules to prorate the credit.
If you are eligible for the federal credits but are not required to file a federal return, review “Who Qualifies as Your Dependent” in the federal Form 1040 instructions. Complete a pro forma federal Form 1040 and federal Form 8812, and enclose them with your completed Form 1040ME, Schedule A, and this worksheet. The federal forms and instructions are available at irs.gov.
How to file
Enclose the completed worksheet with Form 1040ME. The supplied text does not give a mailing address or e-file instructions.
Report the calculated credit as follows:
- Maine residents not filing Schedule NRH: Enter worksheet line 11 on Maine Schedule A, line 1.
- Maine residents filing Schedule NRH and part-year residents: Complete the proration on worksheet line 12 and enter that amount on Schedule A, line 1.
- Nonresidents: Complete worksheet line 12 and enter that amount on Schedule A, line 10.
Common mistakes
- Overlooking possible credit limits. The worksheet cautions that your credit may be limited if your Form 1040ME, line 16 amount exceeds $100,000 for single filers, $125,000 for heads of household, $150,000 for married filing jointly or surviving spouses, or $75,000 for married filing separately. It also cautions that the credit may be limited for part-year residents.
- Forgetting to enclose the worksheet. The form and its instructions both remind you to include it with Form 1040ME.
- Leaving out additional dependents. If you have more than four qualifying children and other dependents, follow the reminder to check the worksheet box and enclose a separate sheet with their names and dates of birth.
Questions people ask
How does a dependent’s age affect the 2025 credit calculation?
The worksheet uses $305 for each qualifying child or dependent who was at least 6 at any time during the tax year, and $610 for each who was younger than 6 at the end of the tax year. These amounts are used before any income-based reduction or proration.
Is the credit refundable?
Yes, for Maine residents and part-year residents. For nonresidents, the credit is nonrefundable.
Can I claim the Maine credit if I do not have to file a federal return?
You may be able to if you have qualifying children or dependents for whom you are eligible to claim the federal child tax credit or credit for other dependents. The instructions require a pro forma federal Form 1040 and federal Form 8812 to be enclosed with your Maine forms.
How do I prorate the credit if I file Schedule NR?
Multiply worksheet line 11 by your Maine-source income ratio: 1.0000 minus Schedule NR, line 7. Enter the result on worksheet line 12.