Getting started.
Who this helps
Maine individual income tax filers who qualify for the federal Earned Income Tax Credit may qualify. Some people who otherwise meet federal rules may also qualify if they filed their federal return with an IRS-issued ITIN, or had no qualifying child and were at least 18 on the last day of the tax year. The credit is refundable for Maine residents and part-year residents. Nonresidents may qualify, but their credit cannot reduce Maine income tax below zero.
How to get started
File Form 1040ME, Schedule A, and the Earned Income Tax Credit Worksheet for the tax year you are claiming.
Review the eligibility rules.
Read Maine Revenue Services' Maine Earned Income Credit (EIC) page for Maine rules. For federal rules, use the IRS link on that page.
Get the tax forms.
On Maine Revenue Services' Individual Income Tax Forms page for your tax year, find Form 1040ME, Schedule A, and the Earned Income Tax Credit Worksheet.
File the credit forms.
File Form 1040ME, Schedule A, and the Worksheet for Earned Income Tax Credit.
Email Maine Revenue Services.
Send questions about the Maine EIC to [email protected].
How they can help.
Maine Revenue Services administers the credit, which people claim on a Maine income tax return. The credit is 25% of the federal Earned Income Tax Credit, or 50% for filers without qualifying children.
- Maine credit based on the federal Earned Income Tax Credit
- 25% of the federal credit for eligible taxpayers
- 50% rate for filers without qualifying children
- Refundable credit for Maine residents and part-year residents
- Credit for nonresidents that cannot reduce Maine income tax below zero
A few questions before you go.
Have the information needed for Form 1040ME, Schedule A, and the Maine EIC worksheet. If you qualify under the ITIN rule, have the IRS-issued ITIN used on your federal return.
- Could I qualify if I filed with an ITIN?
- Can I qualify without a qualifying child?
- How does my residency affect my credit?
- Which tax forms do I need?