Schedule PTFC/STFC: Property Tax Fairness Credit and Sales Tax Fairness Credit (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Schedule PTFC/STFC calculates the refundable Property Tax Fairness Credit and Sales Tax Fairness Credit for 2025. It reports income, property tax or rent paid, and credit amounts, and is enclosed with Form 1040ME.
Who files this form
Use Schedule PTFC/STFC with Form 1040ME to claim the 2025 Property Tax Fairness Credit, Sales Tax Fairness Credit, or both. These refundable credits are available only to Maine residents and part-year residents who qualify.
Property Tax Fairness Credit: You may qualify if you:
- Were a Maine resident during any part of 2025.
- Owned or rented a home in Maine and lived there as your principal residence during the year.
- Meet the income limit for your age, filing status, and number of qualifying children and dependents.
- Paid qualifying property tax greater than 4% of your total income, or qualifying rent greater than 26.67% of your total income. Limits apply to the property tax or rent you can include.
Sales Tax Fairness Credit: You may qualify if you were a Maine resident during any part of 2025 and your total income was no more than:
- $32,950 if single.
- $51,700 if head of household.
- $63,950 if married filing jointly or a qualifying surviving spouse.
Your sales tax credit amount depends on the applicable income table and number of qualifying children and dependents.
You cannot claim either credit if you file as married filing separately. You cannot claim the Sales Tax Fairness Credit if someone else claims you as a dependent.
What you'll need
Have the following information and documents available, as applicable:
- Form 1040ME, including your filing status and number of qualifying children and dependents.
- Personal information: Your name, Social Security number, date of birth, your spouse’s date of birth if married, and the physical location of your 2025 home if different from your mailing address.
- Income information: Your federal Form 1040 or 1040-SR if you file one. If you do not, income sources may include Forms SSA-1099, RRB-1099, RRB-1099-R, 1099, and W-2.
- Property tax payment information: You may be asked for proof of property tax paid before a refund is issued.
- Rent information: Your landlord’s name and telephone number, rent paid, and any amounts included for heat, utilities, furniture, or similar items. You may be asked for rent receipts or canceled checks before a refund is issued.
- Schedule NR or NRH, if applicable, for the part-year resident sales tax credit calculation.
If you answer yes to line 14 for a 100% permanent and total VA disability rating, enclose a copy of your VA Rating Decision Letter or VA Benefit Summary Letter.
How to file
Complete Schedule PTFC/STFC and enclose it with Form 1040ME.
- Complete Form 1040ME according to its instructions, then enter your identifying information on the schedule.
- Complete lines 1a–1e if you do not file federal Form 1040 or 1040-SR. Complete lines 2a–2d if you do. Do not complete both sets.
- Calculate total income on line 3. If you are claiming only the Sales Tax Fairness Credit, skip to line 17.
- For the Property Tax Fairness Credit, complete the applicable lines 4–16 and transfer line 16 to Form 1040ME, line 25d.
- For the Sales Tax Fairness Credit, use the line 17 table for your filing status, income, and qualifying children and dependents. Transfer line 17, or line 17a if applicable, to Form 1040ME, line 25e.
Part-year residents filing Schedule NR or NRH must prorate the Sales Tax Fairness Credit on line 17a using the specified Maine-source income ratio.
Common mistakes
- Completing both income sections: Use line 1 or line 2, not both.
- Using the tax assessed instead of paid: Report property tax actually paid during 2025, not the amount assessed. Do not include interest or special assessments.
- Including someone else’s property tax payments: Claim only what you paid, except for amounts paid by the State under the Property Tax Deferral Program.
- Including ineligible housing costs: Mortgage payments and room and board are not rent. Do not include rent paid by a government program; the instructions specifically allow town Workfare payments used to pay rent.
- Claiming business or separate living space: Exclude property tax or rent for space used exclusively for business. Exclude property tax for separate dwellings you did not occupy as your primary residence and rent for space rented to others.
- Leaving included services in the rent calculation: Remove amounts for heat, utilities, furniture, or similar items on line 5c. If the amount is unknown, use 15% of line 5a.
- Using the wrong number format: Do not enter dollar signs, commas, or decimals on the schedule.
Questions people ask
Can I claim a credit without filing a federal income tax return?
Yes. The schedule provides lines 1a–1e for people who do not file federal Form 1040 or 1040-SR. You must still complete Form 1040ME and the schedule to claim the credits.
Can I apply only for the Sales Tax Fairness Credit?
Yes. Complete the income section through line 3, then skip to line 17.
Can I include both property tax and rent?
Yes, if you owned a home on rented land or owned land with a rented home. For example, enter property tax paid on a mobile home on line 4 and lot rent paid on line 5a.
What if I moved during 2025?
For rent, include what you paid during the year to live in each Maine home or apartment. Part-year residents may include only rent paid for their Maine home during the part of the year they were Maine residents.
What happens if I do not qualify for the Property Tax Fairness Credit on line 10a?
Go to line 17 to apply for the Sales Tax Fairness Credit.