Maine Employer-Assisted Day Care Credit (OBSOLETE)

Employer-Assisted Day Care Credit (OBSOLETE)
15_EmpAsstDayCareCr.indd
EMPLOYER-ASSISTED DAY CARE TAX CREDIT
WORKSHEET FOR TAX YEAR 2015
36 M.R.S. § 5217
TAXPAYER NAME: _____________________________________ EIN/SSN:

________________

Note: Owners of pass-through entities (such as partnerships, LLCs, S corporations, and trusts) making an eligible
investment, see instructions. Enter name and ID number of the entity on the lines below.
NAME OF PASS-THROUGH ENTITY
________________________________________________________________

EIN/SSN
____________________________

1. Number of employees’ children enrolled full-time (or number of full-time equivalents)
in day care services provided/paid for by the employer in 2015 (see instructions)............1. ____________________
2. Line 1 x $100 .....................................................................................................................2. ____________________
3. Actual costs incurred in providing day care services for children of
employees for the taxable year ..........................................................................................3. ____________________
4. Line 3 x 20% (0.20) ............................................................................................................4. ____________________
5. Enter the lowest of line 2, line 4 or $5,000 .........................................................................5. ____________________
6. Do any of the day care services provided in 2015 qualify as quality child care
services? (see instructions) ................................................................................................. 
Yes

 No

If yes, enter the certificate number(s) of the quality child care certificate(s) issued to
the facility by the Department of Health and Human Services, Office of Child
Care and Head Start. ________________________
Enter credit amount from line 5 that relates to amounts paid for quality child care
services ..............................................................................................................................6. ____________________
7. Line 6 x 2 ...........................................................................................................................7. ____________________
8. Line 5 minus line 6 (not less than zero) .............................................................................8. ____________________
9. Current year credit claimed (line 7 plus line 8)...................................................................9. ____________________
10. Credit carried forward/back from other tax years (see instructions) ................................10. ____________________
11. Total credit available this year (line 9 plus line 10). Corporate taxpayers, enter this
amount on Form 1120ME, Schedule C, line 29c. Individuals, enter this amount on
Form 1040ME, Schedule A, line 20. Trusts and estates, enter this amount on Form
1041ME, Schedule A, line 16 ...........................................................................................11. ____________________

The credit may not exceed the amount of regular income tax otherwise due.
The credit cannot be applied against the corporate alternative minimum tax.
Any unused credit may be carried forward to the following year or years for
a period not to exceed 15 years or it may be carried back for a period not to
exceed three years.
Rev. 08/15

2015
EMPLOYER-ASSISTED DAY CARE TAX CREDIT
WORKSHEET INSTRUCTIONS
This credit is available to employers who provide or pay for day care services for their employees. For purposes of this
credit, employer means any entity that employs one or more individuals performing services for it within this state. For a
complete definition of employer, see 26 M.R.S. § 1043. The day care services may be provided in-house by the employer
at a nonprofit facility licensed by the Department of Health and Human Services (“DHHS”) or may be in the form of payment
or vouchers for off-site day care services provided by others at a facility licensed by or registered with DHHS. The allowable
credit is equal to the lowest of:
1) $5,000;
2) 20% of the actual costs incurred in providing day care for children of employees by the employer; or
3) $100 for each child of an employee enrolled on a full-time basis (or for each full-time equivalent) for the entire
taxable year (or on the last day of the taxable year for the first year that services are provided) in a day care
program provided by the employer.
The allowable credit doubles if the day care services provided qualify as quality child care. Quality child care facilities are
certified by DHHS, Office of Child Care and Head Start. A quality child care provider is one that meets minimum licensing
standards and is accredited by an independent, nationally recognized program approved by DHHS, Office of Child Care
and Head Start; utilizes recognized quality indicators for child care services approved by DHHS, Office of Child Care and
Head Start; and includes provisions for parent and client input, a review of the provider’s policies and procedures, a review
of the provider’s program records and an on-site program review. For an application to become a certified facility or for a list
of existing quality child care facilities, go to: www.maine.gov/dhhs/ocfs/ec/occhs/ or call DHHS at (207) 287-9300. The
credit is limited to the income tax otherwise due, but any excess can be carried back three years or carried forward 15 years.
In the case of pass-through entities (such as partnerships, LLCs, S corporations and trusts), the partners, members,
shareholders, beneficiaries or other owners are allowed a credit in proportion to their respective interest in these entities.
SPECIFIC LINE INSTRUCTIONS
Please enter the taxpayer name and social security number (“SSN”) or employer identification number (“EIN”).
Line 1.

Enter the total number of employees’ children that were enrolled full-time (or the number of full-time equivalents)
for the entire taxable year in day care services provided by the employer. For example, two children enrolled
in day care services, each on a half-time basis, would count as one full-time equivalent. If this is the first year
that services are provided, enter the total number of employees’ children that were enrolled full-time (or the
number of full-time equivalents) on the last day of the taxable year.

Line 3.

Enter actual costs incurred in providing day care services to employees’ children for the taxable year.

Line 6.

The amount of the credit doubles for child care services that are quality child care services. Child care
facilities providing quality child care services are certified by the Maine DHHS, Office of Child Care and
Head Start. Certificates are renewed every three years. Any expenses incurred after the effective date of the
certificate and before the certificate expires are quality child care expenses. Effective dates can be obtained
from your day care provider or from the web page listed above. If you enter an amount paid for quality child
care services on line 6, you must enter the certificate number(s) of the quality child care facility or facilities in
the space provided. You may obtain the certificate number from your child care provider. The amount on line
6 will be reduced to zero if the certificate number is not provided.

Line 10.

The credit is limited to the tax liability of the taxpayer, excluding minimum tax. Any unused portion may be
carried back three years or carried forward 15 years. Enter any credit claimed but unused from the past 15
years or carryback amounts from other years on this line.