Schedule A: Adjustments to Tax (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule A (Form 1040C-ME) reports refundable and nonrefundable tax credits for 2025. It totals refundable credits and calculates allowable nonrefundable credits for entry on Form 1040C-ME.
Who files this form
Schedule A is used with Form 1040C-ME to report the refundable and nonrefundable tax credits listed on the schedule. Enclose the completed schedule with Form 1040C-ME.
What you'll need
- Form 1040C-ME, including the name shown on that return and the federal EIN.
- A worksheet for each credit or credit carryforward you report. Each credit entry on Schedule A says to enclose a worksheet.
- The amounts from Form 1040C-ME, lines 2 and 3, to calculate Schedule A, line 19.
How to file
Enclose Schedule A with Form 1040C-ME, along with the worksheets for the credits you report.
The supplied form does not give a mailing address or e-file directions. It directs readers to maine.gov/revenue/tax-return-forms for more information.
Common mistakes
- Do not enter dollar signs, commas, or decimals.
- Leave lines 5 and 17 blank. They are reserved for future use, and the form says not to enter amounts on them.
- Remember to enclose the required credit worksheets.
- Remember to enclose Schedule A with Form 1040C-ME.
Questions people ask
Where do I report the total refundable credits?
Add Schedule A, lines 1 through 6. Enter the total on Schedule A, line 7, and Form 1040C-ME, line 6c. Leave reserved line 5 blank.
How do I calculate total nonrefundable credits?
Add Schedule A, lines 8 through 17, and enter the total on line 18. Leave reserved line 17 blank.
How much can I enter as allowable nonrefundable credits?
First, add Form 1040C-ME, lines 2 and 3, and enter that amount on Schedule A, line 19. Then enter the smaller of Schedule A, line 18 or line 19, on line 20 and on Form 1040C-ME, line 4.
Do I need to include worksheets?
Yes. Each listed credit and the carryforward of certain credit amounts require an enclosed worksheet.