Getting started.
Who this helps
Maine residents who lived in the state during any part of the tax year may qualify if they meet that year’s income limits, are not claimed as a dependent on someone else’s return, and are not married filing separately.
How to get started
If the credit is more than the Maine income tax you owe, the extra amount is refunded to you.
Check the tax year.
Review the Sales Tax Fairness Credit information from Maine Revenue Services for the tax year you are filing.
Get the forms.
Open the Maine Revenue Services Individual Income Tax Forms page and choose Form 1040ME and Schedule PTFC/STFC for your tax year.
Complete both forms.
Fill in Form 1040ME and Schedule PTFC/STFC.
File your return.
Include Schedule PTFC/STFC with your Maine income tax return.
How they can help.
Maine Revenue Services administers the credit. You may claim it even if you owe no Maine income tax.
- Refundable credit on a Maine income tax return
- Use the tax year’s Schedule PTFC/STFC to check whether you qualify
- Eligible taxpayers may claim the credit even if they owe no Maine income tax
A few questions before you go.
For income earned in 2026 and filed in 2027, have the 2026 Form 1040ME and Schedule PTFC/STFC ready.
- Which tax year should I use?
- Can I claim the credit if I owe no Maine income tax?
- What forms do I need?
- Will any credit above my tax due be refunded?