Getting started.
Who this helps
Maine residents, part-year residents, and nonresidents may qualify for a child or dependent who meets the federal Child Tax Credit rule for the tax year you are filing. Income phaseouts apply. The credit is refundable for residents and part-year residents. Nonresident claims are prorated.
How to get started
File Form 1040ME and Schedule A with the Dependent Exemption Tax Credit Worksheet for the tax year you are claiming.
Check the dependent rule.
For the tax year you are filing, confirm you are eligible to claim the federal Child Tax Credit for the child or dependent.
Get the right worksheet.
On Maine Revenue Services' Individual Income Tax Forms page for your tax year, find the Dependent Exemption Tax Credit worksheet.
File your Maine return.
File Form 1040ME and Schedule A with the worksheet for that tax year.
How they can help.
Maine Revenue Services administers this state income tax credit. For tax years beginning in 2026, the credit is based on children and dependents for whom you are eligible to claim the federal Child Tax Credit.
- State tax credit for qualifying children and dependents
- Refundable credit for Maine residents and part-year residents
- Prorated credit for nonresidents based on Maine income
- Worksheet and return instructions for claiming the credit
A few questions before you go.
Have Form 1040ME, Schedule A, and the Dependent Exemption Tax Credit worksheet for your tax year ready to file.
- Can my child or dependent qualify for this credit?
- How does my Maine residency affect the amount?
- Which worksheet should I use for the year I am filing?
- What forms do I need to claim the credit?