Worksheet for "Other" Tax Credits: Other Tax Credits Worksheet Worksheet for Form 1040ME, Schedule A, lines 8 and 20 (2025)
Maine · Maine Revenue Services · Used for tax years 2025
This worksheet lists and totals other refundable and nonrefundable tax credits for Maine Form 1040ME, Schedule A, for tax year 2025. The totals are entered on Schedule A, line 8 for refundable credits and line 20 for nonrefundable credits.
Who files this form
Use this worksheet for tax year 2025 if you are reporting Other Refundable Tax Credits on Form 1040ME, Schedule A, line 8, or Other Nonrefundable Tax Credits on Schedule A, line 20.
For each credit you claim, you must also 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 credits for major food processing and manufacturing facility expansion, paper manufacturing facility investment, or investment in qualified professional baseball facilities: a copy of the applicable certificate of completion.
Tax credit worksheets are available at maine.gov/revenue/tax-return-forms under “Worksheets for Tax Credits.” The Dental Care Access Credit and Primary Care Access Credit worksheets are instead provided by the Department of Health and Human Services at the time of certification.
Common mistakes
- Leaving out a credit-specific worksheet. The instructions remind you to complete and attach the applicable worksheet to Form 1040ME for every credit claimed.
- Leaving out a required certificate copy. The instructions require certificate copies for the credits on lines 1 through 5.
Questions people ask
Where do I report the refundable credit total?
Add lines 1 through 5. Enter the total on worksheet line 6 and on Form 1040ME, Schedule A, line 8.
Where do I report the nonrefundable credit total?
Add lines 7 through 17. Enter the total on worksheet line 18 and on Form 1040ME, Schedule A, line 20.
Who may claim the Wellness Programs Credit?
Employers with 20 or fewer employees who incurred expenses for developing, instituting, and maintaining a wellness program may claim this credit. Carryforward provisions apply.
Who may claim the Dual Residence Tax Credit?
Individual taxpayers considered residents of both Maine and another state for income tax purposes may claim it if the other taxing jurisdiction allows a similar tax reduction.