Earned Income Tax Credit: Earned Income Tax Credit (2024)
Maine · Maine Revenue Services · Used for tax years 2024
This worksheet calculates the Maine earned income tax credit for tax year 2024 using your federal earned income credit amount or an amount figured under the worksheet’s special instructions. It includes adjustments for filers of Schedule NR or NRH and must be enclosed with Form 1
Who files this form
Use this worksheet to calculate the Maine earned income tax credit (EIC) for tax year 2024. Enclose it with Form 1040ME when claiming the credit.
Certain taxpayers who cannot claim the federal EIC may still qualify for the Maine EIC if they otherwise qualify for the federal credit except that they or their spouse:
- Filed a federal return using an IRS-issued Individual Taxpayer Identification Number (ITIN), and/or
- Had no qualifying children and were at least age 18 on the last day of the tax year.
If either exception applies, follow the worksheet’s special instructions for line 1.
What you'll need
- Your taxpayer name, SSN and date of birth, plus your spouse’s date of birth if married.
- Your 2024 federal Form 1040 or Form 1040-SR, line 27, for the federal EIC amount.
- Form 1040ME and Schedule A to report the Maine credit.
- Schedule NR or NRH, if applicable, to prorate the credit.
- If using the special instructions for line 1, the 2024 federal Form 1040 instructions for line 27 and a completed pro forma federal Worksheet A or Worksheet B, as applicable. Enclose a copy of that pro forma worksheet with your return.
MRS may request additional information supporting the credit before processing the return.
How to file
Enclose the completed Maine EIC worksheet with Form 1040ME. The worksheet does not provide a mailing address or e-file instructions.
- On line 1, enter the EIC from federal Form 1040 or Form 1040-SR, line 27. If you did not claim the federal EIC, follow the special instructions for line 1.
- If you had at least one qualifying child in 2024, multiply line 1 by 25% and enter the result on line 2. If you had no qualifying children, multiply line 1 by 50% and enter the result on line 3.
- Maine residents who are not filing Schedule NRH enter the applicable line 2 or line 3 amount on Form 1040ME, Schedule A, line 4.
- Schedule NR filers prorate the credit on worksheet line 4 by multiplying the applicable line 2 or line 3 amount by 1.0000 minus Schedule NR, line 7. Schedule NRH filers multiply that amount by Schedule NRH, line 7, column B, then by 1.0000 minus Schedule NRH, line 7, column C.
- After proration, Maine residents and part-year residents enter worksheet line 4 on Schedule A, line 4. Nonresidents enter it on Schedule A, line 12.
Common mistakes
- Leaving out the worksheet. The form says to enclose it with Form 1040ME.
- Skipping proration when filing Schedule NR or NRH. The worksheet says these filers must prorate their credit.
- Forgetting the federal pro forma worksheet when using the special instructions for line 1. A copy must be enclosed with the return.
- Treating a nonresident’s credit as refundable. For nonresidents, the credit cannot reduce Maine income tax below zero.
Questions people ask
How much is the Maine EIC for 2024?
The credit is 25% of the federal EIC if you have at least one qualifying child, or 50% if you have no qualifying children. Schedule NR and NRH filers must prorate the credit.
Is the Maine EIC refundable?
Yes, for Maine residents and part-year residents. For nonresidents, it cannot reduce Maine income tax below zero.
Can I qualify if I filed my federal return using an ITIN?
You may qualify if you otherwise meet the federal EIC requirements under the worksheet’s special instructions. Those instructions allow an SSN or ITIN issued by the IRS on or before the return’s due date and require a pro forma federal EIC worksheet.
Can MRS ask for more information?
Yes. MRS may request additional information supporting the credit claimed before processing your return.