Schedule A: Adjustments to Tax / Child Care Credit Worksheet (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule A reports refundable and nonrefundable tax credits for your 2024 Form 1040ME. The included Child Care Credit Worksheet calculates the refundable and nonrefundable portions of the Maine child care credit.
Who files this form
Use 2024 Schedule A to report the refundable and nonrefundable credits listed on the schedule, and enclose it with Form 1040ME.
- The refundable dependent exemption, child care, earned income, and student loan repayment credits are for Maine residents and part-year residents only.
- Nonresidents report the dependent exemption credit on line 9 and the earned income credit on line 12, in the nonrefundable section.
- The Child Care Credit Worksheet calculates the refundable and nonrefundable portions of that credit. Nonresidents skip the refundable portion.
What you'll need
Have the following available, as applicable to the credits you claim:
- Form 1040ME, including your name, Social Security number, and the amounts referenced on Schedule A and its worksheets.
- The worksheet for each credit claimed. Schedule A directs you to enclose the applicable worksheets.
- For the child care credit: federal Form 2441, line 2, column (d), and federal Form 1040 or 1040-SR, Schedule 3, line 2.
- For Step 4 / Star 5 child care: the provider's name, quality certificate number, and the amount of expenses paid for those services.
- Schedule NR or Schedule NRH, if you file either schedule, for the required credit proration calculations.
How to file
Enclose Schedule A and the applicable credit worksheets with your 2024 Form 1040ME.
- Add Schedule A lines 1 through 7. Enter the total on Schedule A, line 8, and Form 1040ME, line 25c.
- Add Schedule A lines 9 through 19 to get line 20. Compare that total with the Maine income tax on line 21. Enter the smaller amount on Schedule A, line 22, and Form 1040ME, line 23.
- Transfer the Child Care Credit Worksheet's refundable amount from line 5 or 5a to Schedule A, line 2. Transfer its nonrefundable amount from line 6 or 6a to Schedule A, line 10.
The supplied text does not give a mailing address or e-filing instructions. It lists maine.gov/revenue/tax-return-forms for more information.
Common mistakes
- Entering symbols on Schedule A: do not enter dollar signs, commas, or decimals.
- Leaving out worksheets: enclose the applicable credit worksheets with Form 1040ME.
- Using the wrong provider number: enter the Step 4 / Star 5 quality certificate number, not the child care program's federal ID number.
- Using column B without the quality certificate: otherwise, use only column A to calculate the child care credit.
- Skipping required proration: the child care and dependent exemption worksheets require proration for those filing Schedule NR or Schedule NRH.
- Claiming refundable child care credit as a nonresident: nonresidents must skip lines 5 and 5a, enter line 4 on line 6, and complete line 6a.
Questions people ask
How is the Maine child care credit calculated?
The worksheet applies 25% to the portion of the federal credit allocated to regular child care expenses and 50% to the portion allocated to Step 4 / Star 5 child care expenses. It then adds those amounts.
How much of the child care credit is refundable?
For Maine residents and part-year residents, worksheet line 5 is the smaller of the credit on line 4 or $500. Those filing Schedule NR or Schedule NRH must then prorate that amount on line 5a. Nonresidents do not complete the refundable portion.
Where can I find Step 4 / Star 5 child care providers?
The worksheet lists maine.gov/dhhs/ocfs/support-for-families/child-care/quality-certificates. You can also call OCFS at (207) 624-7909, Monday through Friday.
Can my allowable nonrefundable credits exceed my Maine income tax?
No. Schedule A, line 22, is the smaller of total nonrefundable credits on line 20 or Maine income tax on line 21.