Maine Adult Dependent Care Credit Worksheet

Adult Dependent Care Credit Worksheet 
2023 Adult Depenedent Care Credit Worksheet
Clear

Adult Dependent Care Credit
Worksheet for Tax Year 2023

Print

36 M.R.S. § 5218-A
Enclose with Form 1040ME.

Taxpayer Name:________________________________________________ 	

SSN:___________________________

1.	 Qualifying individual(s):
COLUMN A
First Name

Last Name

COLUMN B

COLUMN C

Social security number

Qualified adult dependent care
expenses paid during 2023*
$
$

*Do not include amounts included on federal Form 2441, line 3.
2.	 Add the amounts in line 1, Column C. Do not enter more than $3,000 for one qualifying individual or $6,000 for two or
	 more qualifying individuals............................................................................................................................................................. 2.	 _______________
3.	 Enter your federal adjusted gross income (from Form 1040ME, line 14)....................................................................................... 3.	 _______________
4.	 Enter on line 4 the decimal amount shown below that applies to the amount on line 3................................................................. 4.	 _______________
	
If line 3 is:	
			
			
			
			
			
			
			
			

Over	 but not over	 Enter
$0	
15,000	
.35
15,000	
17,000	
.34
17,000	
19,000	
.33
19,000	
21,000	
.32
21,000	
23,000	
.31
23,000	
25,000	
.30
25,000	
27,000	
.29
27,000	
29,000	
.28

If line 3 is:	
			
			
			
			
			
			
			
			

Over	 but not over	 Enter
29,000	
31,000	
.27
31,000	
33,000	
.26
33,000	
35,000	
.25
35,000	
37,000	
.24
37,000	
39,000	
.23
39,000	
41,000	
.22
41,000	
43,000	
.21
43,000	
No limit	
.20

5.	 Multiply line 2 by line 4................................................................................................................................................................... 5.	 _______________
6.	 Total Maine credit. Multiply line 5 by 25% (.25)............................................................................................................................. 6.	 _______________
7.	 Refundable adult dependent care credit. Enter line 6 or $500, whichever is less. ....................................................................... 7.	 _______________
7a. FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your refundable adult dependent care credit.
	 For those filing Schedule NR, multiply line 7 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).
	 For those filing Schedule NRH, multiply line 7 by the rate representing your portion of Maine adjusted gross
	 income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your
	 income (1.0000 minus Schedule NRH, line 7, column C)............................................................................................................ 7a.	 _______________
► Enter line 7 (or line 7a for those filing Schedule NR or Schedule NRH) on Schedule A, line 2.
8.	 Nonrefundable adult dependent care credit. Subtract line 7 from line 6..........................................................................................8.	 _______________
8a.	FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your nonrefundable adult dependent care credit.
	 For those filing Schedule NR, multiply line 8 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).
	 For those filing Schedule NRH, multiply line 8 by the rate representing your portion of Maine adjusted gross
	 income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your
	 income (1.0000 minus Schedule NRH, line 7, column C)............................................................................................................ 8a.	 _______________
► Enter line 8 (or line 8a for those filing Schedule NR or Schedule NRH) on Schedule A, line 10.
Note: MRS may request additional information supporting the credit claimed before the return can be processed.

Revised December 2023

CREDIT for ADULT DEPENDENT CARE EXPENSES
WORKSHEET FOR TAX YEAR 2023
Instructions
Eligible taxpayers may claim a tax credit equal to 25% of the applicable percentage of adult dependent care expenses paid for adult day
care, hospice services and respite care during the taxable year to the extent the expenses are not used to calculate the federal child
and dependent care credit. The expenses that may be used to calculate the credit are limited to $3,000 for one qualifying individual or
$6,000 for two or more qualifying individuals and the applicable percentage is the percentage used to calculate the federal child and
dependent care credit. The credit is refundable up to $500.
A qualifying individual is an individual that meets all of the following:
•	

is a qualifying person for purposes of the federal credit for child and dependent care expenses;

•	

was at least 21 years of age as of the last day of your tax year;

•	

is a disabled spouse or other disabled person you claim as a dependent* or could claim as a dependent except that:

	

-	

the disabled person had federal gross income of $4,700 or more;

	

-	

the disabled person filed a joint income tax return; or

	

-	

you or your spouse, if filing jointly, could be claimed as a dependent on another individual taxpayer’s 2023 return;

•	

the disabled person was not physically or mentally able to care for himself or herself; and

•	

the disabled person lived with you for more than half of your tax year beginning in 2023.

*For more information on who is a dependent, see federal Publication 501, Exemptions, Standard Deduction, and Filing Information.
Adult dependent care expenses include amounts paid during the tax year for adult day care, hospice services and respite care for
a qualifying individual to the extent the expenses were not used to calculate the federal child and dependent care expense credit. For
purposes of the credit:
•	

Adult day care means an ongoing program of health, social, maintenance and rehabilitative services available to a qualifying
individual needing this level of service, as determined by an assessment of their functional abilities and need for health and
social services (22 M.R.S. § 6202(1)).

•	

Hospice services means a range of interdisciplinary services provided on a 24-hours-a-day, 7-days-a-week basis to a
qualifying individual who is terminally ill and that individual’s family (22 M.R.S. §8621(11)).

•	

Respite care means temporary care-giving to a qualifying individual for the purpose of relieving that individual’s family or
another primary care-giver (34-B M.R.S. § 6201(2-A)).
Specific Instructions

Line 1. Complete columns A through C for each qualifying individual. If you have more than two qualifying individuals, attach a
statement to your return with the required information. Enter in column C qualifying expenses paid during tax year 2023, up to $3,000
for one qualifying individual or $6,000 for two or more qualifying individuals. DO NOT enter amounts included on federal Form 2441,
line 3.