Schedule CP: Voluntary Contributions and Park Pass Purchases (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Schedule CP is an attachment to Form 1040ME for recording voluntary charitable contributions and purchases of Maine State Park day-use passes. It totals these amounts for entry on Form 1040ME, line 31.
Who files this form
File 2024 Schedule CP only if you want to make a voluntary charitable contribution to one or more of the eight organizations listed on the form, or purchase a park pass for entry into Maine State Parks. Otherwise, do not file Schedule CP.
When it's due
For the 2024 Schedule CP, Maine Revenue Services will issue park passes through July 31, 2025. This is a park-pass issuance cutoff, not a stated tax filing deadline. The form does not provide a filing deadline.
What you'll need
Have your 2024 Form 1040ME available. Schedule CP asks for your name(s) as shown on that return and your Social Security number, and its total goes on Form 1040ME, line 31.
If you are filing an amended return, refer to your original return. Your contribution and park-pass amounts must agree with the original amounts.
How to file
- Enter your name(s) as shown on Form 1040ME and your Social Security number.
- Enter any voluntary contributions on lines 1 through 8. Each line offers $5, $10, $25, or another amount. Add these amounts on line 9.
- For individual day-use park passes, enter the number of passes on line 10 and multiply by $55.
- For vehicle day-use park passes, enter the number of passes on line 11 and multiply by $105.
- Add lines 9, 10, and 11. Enter the total on line 12 and on Form 1040ME, line 31.
The supplied form does not give a mailing address or e-filing instructions. For more information, it directs readers to maine.gov/revenue/tax-return-forms.
Common mistakes
- Do not enter dollar signs, commas, or decimals in the line-total fields.
- Do not change charitable contribution or park-pass amounts on an amended return. They must agree with the amounts on your original return.
- Do not rely on photocopies or electronic photos of park passes. They are not accepted.
- Keep your park passes safe. Neither Maine Revenue Services nor the Bureau of Parks and Lands is responsible for undelivered, lost, destroyed, or stolen passes. Replacement passes cost the original purchase price.
Questions people ask
How much do park passes cost on Schedule CP?
An individual day-use park pass costs $55. A vehicle day-use park pass costs $105.
Can my contribution qualify for a tax deduction?
Voluntary charitable contributions on lines 1 through 8 may qualify for a charitable contributions deduction on your 2025 federal and Maine income tax returns if you itemize deductions. The form refers readers to federal Publication 526, “Charitable Contributions,” at irs.gov.
Will buying a park pass authorize sharing my information?
Yes. Buying a Maine park pass authorizes Maine Revenue Services to share your name and mailing address with the Bureau of Parks and Lands.
Can I buy a park pass directly online instead?
Yes. The form directs readers to MaineStateParkPass.com to buy passes directly from the Bureau of Parks and Lands and to learn about additional pass options, fees, and rules.