Worksheet for "Other" Tax Credits: Other Tax Credits Worksheet Worksheet for Form 1040ME, Schedule A, lines 6 and 20 (2024)
Maine · Maine Revenue Services · Used for tax years 2024
The 2024 Maine Other Tax Credits Worksheet lists and totals other refundable and nonrefundable tax credits reported on Form 1040ME, Schedule A, lines 7 and 19. A separate worksheet for each credit claimed must be completed and attached to Form 1040ME.
Who files this form
Use this worksheet for tax year 2024 to list the Other Refundable Tax Credits reported on Form 1040ME, Schedule A, line 7, and the Other Nonrefundable Tax Credits reported on Schedule A, line 19.
Eligibility depends on the credit claimed. For each credit, you must complete the applicable tax credit worksheet and attach it to Form 1040ME.
What you'll need
- Your name as shown on Form 1040ME and your Social Security number.
- A completed tax credit worksheet for each credit claimed, attached to Form 1040ME.
- For the Affordable Housing Tax Credit: a copy of the tax credit certificate from the Maine State Housing Authority.
- For the New Markets Capital Investment Tax Credit: a copy of the qualified equity investment certificate.
- For the Major Food Processing and Manufacturing Facility Expansion Credit and the Paper Manufacturing Facility Investment Credit: a copy of the applicable certificate of completion.
Tax credit worksheets are available at maine.gov/revenue/tax-return-forms. Select “Worksheets for Tax Credits.” The Dental Care Access Credit and Primary Care Access Credit worksheets are instead available from the Department of Health and Human Services at the time of certification.
Common mistakes
- Forgetting a required credit worksheet. The printed note says to complete and attach the applicable worksheet to Form 1040ME for every credit claimed.
- Leaving out required certificate copies. The instructions for each of the four refundable credits say to enclose both the worksheet and the applicable certificate copy.
Questions people ask
Where do I enter the totals from this worksheet?
Add lines 1 through 4 and enter the refundable credit total on worksheet line 5 and Form 1040ME, Schedule A, line 7. Add lines 6 through 16 and enter the nonrefundable credit total on worksheet line 17 and Schedule A, line 19.
Who may claim the Wellness Programs Credit?
Employers with 20 or fewer employees that incurred expenses for developing, instituting, and maintaining a wellness program may claim it. Carryforward provisions apply, and a worksheet must be enclosed.
Can someone who is a resident of two states claim a credit?
The Dual Residence Tax Credit may be claimed by individuals considered residents of both Maine and another state for income tax purposes, provided the other taxing jurisdiction allows a similar tax reduction. A worksheet must be enclosed.
Who may claim the Employer Credit for Family and Medical Leave?
Employers may claim it if they claimed the federal credit for employer-paid family and medical leave because of wages paid to employees based in Maine during the taxable year. A worksheet must be enclosed.