Earned Income Tax Credit: Earned Income Tax Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
This worksheet calculates the Maine earned income tax credit for tax year 2025, including any required proration for Maine-source income. It must be enclosed with Form 1040ME.
Who files this form
Use this worksheet to calculate the Maine earned income tax credit (EIC) for tax year 2025. Enclose it with Form 1040ME when claiming the credit.
The worksheet covers Maine residents, part-year residents, and nonresidents. Certain taxpayers who cannot claim the federal EIC may still qualify for the Maine EIC under the special instructions, including those who otherwise qualify but filed using an IRS-issued ITIN, or had no qualifying children and were at least age 18 on the last day of the tax year.
What you'll need
- Your 2025 federal Form 1040 or Form 1040-SR, including the EIC amount on line 27a, if you claimed the federal credit.
- Form 1040ME and Schedule A to report the Maine credit.
- Schedule NR or NRH, if you file either schedule, to calculate the required proration.
- If using the special eligibility instructions, the instructions for 2025 federal Form 1040, line 27a, and a pro forma federal Worksheet A or Worksheet B, as applicable. Enclose a copy of the completed pro forma worksheet with your return.
The Maine worksheet also asks for your name, SSN, date of birth, and your spouse’s date of birth if married.
How to file
Enclose the completed Maine EIC worksheet with Form 1040ME. The worksheet does not give a mailing address or e-filing instructions.
- Maine residents: Enter the credit from line 2 or line 3 on Schedule A, line 4, unless filing Schedule NRH. If filing Schedule NRH, complete worksheet line 4 and enter that result on Schedule A, line 4.
- Part-year residents: Complete worksheet line 4 and enter the result on Schedule A, line 4.
- Nonresidents: Complete worksheet line 4 and enter the result on Schedule A, line 13.
If you use the special instructions for line 1, also enclose a copy of your federal pro forma EIC worksheet.
Common mistakes
- Forgetting to attach the worksheet. The form says to enclose it with Form 1040ME.
- Skipping proration. If you file Schedule NR or NRH, you must prorate the credit using the worksheet’s instructions for line 4.
- Leaving out the federal pro forma worksheet. If you use the special instructions for line 1, enclose a copy with your return.
- Overlooking a request for supporting information. MRS may request additional information supporting the credit before processing the return.
Questions people ask
How much is the Maine EIC for 2025?
The credit is 25% of the federal EIC if you had at least one qualifying child in 2025, or 50% if you had no qualifying children. Filers using Schedule NR or NRH must prorate the credit.
Is the Maine EIC refundable?
It is refundable for Maine residents and part-year residents. For nonresidents, the credit cannot reduce Maine income tax below zero.
Can I claim the Maine EIC if I could not claim the federal EIC?
Possibly. The special instructions cover certain taxpayers who otherwise qualify but filed a federal return using an IRS-issued ITIN, and/or had no qualifying children and were at least age 18 on the last day of the tax year. Follow the worksheet’s modified federal eligibility steps and complete a pro forma federal EIC worksheet if eligible.
How do I prorate the credit?
If filing Schedule NR, multiply worksheet line 2 or line 3 by 1.0000 minus Schedule NR, line 7. If filing Schedule NRH, first multiply worksheet line 2 or line 3 by Schedule NRH, line 7, column B. Then multiply that result by 1.0000 minus Schedule NRH, line 7, column C.