Maine Adjustments to Tax

Adjustments to Tax
2023 Schedule A (Form 1040ME)Clear
SCHEDULE A

2023

Adjustments to Tax

Form 1040ME

Attachment
Sequence No. 7

Name(s) as shown on Form 1040ME

See instructions.
Enclose with Form 1040ME.

For more information, visit www.maine.gov/revenue/tax-return-forms.

Section 1. REFUNDABLE CREDITS:

*2302103*

Your Social Security Number

DO NOT ENTER $ signs, commas, or decimals.

1. Child Care Credit - for Maine residents and part-year residents only. Enter the amount
from line 5, or line 5a, of the Child Care Credit Worksheet on the next page. (Enclose worksheet.).... *1.

.00

5. Rehabilitation of Historic Properties after 2007. (Enclose worksheet.)................................ 5.

.00

6. Other Refundable Tax Credits. (Enclose applicable worksheet(s).)...................................... 6.

.00

13. Maine Seed Capital Credit. (Enclose worksheet.) ................................................................ 13.

.00

14. Maine Capital Investment Credit. (Enclose worksheet.) ...................................................... 14.

.00

15. Research Expense Tax Credit. (Enclose worksheet.) .......................................................... 15.

.00

16. Carryforward of Certain Credit Amounts. (Enclose worksheet.) ........................................ 16.

.00

18. Employer Credit for Family and Medical Leave. (Enclose worksheet.) ............................. 18.

.00

19. Employer Credit for Volunteer Firefighters and Volunteer Municipal Emergency

Medical Services Persons. (Enclose worksheet.) ................................................................ 19.

.00

20. Other Nonrefundable Tax Credits. (Enclose applicable worksheet(s).).............................. 20.

21. Total Nonrefundable Credits - Add lines 8 through 20 ........................................................... 21.

22. Maine Income Tax - Form 1040ME, line 22 ............................................................................. 22.

23. Allowable Nonrefundable Credits - Amount on line 21 or line 22, whichever is less.

Enter here and on Form 1040ME, line 23.................................................................................. 23.

.00

2. Adult Dependent Care Credit. Enter amount from line 7, or line 7a, of the Adult
Dependent Care Credit Worksheet. (Enclose worksheet.)....................................................... *2.
3. Earned Income Tax Credit - for Maine residents and part-year residents only. Enter
the amount from line 2, 3, or 4, whichever applies, of the Earned Income Tax Credit
Worksheet. (Enclose worksheet.)_ ...........................................................................................*3.
4. Student Loan Repayment Tax Credit - for Maine residents and part-year
residents only. (Enclose worksheet.) .....................................................................................*4.

7. Total Refundable Credits. Add lines 1 through 6. Enter result here and on
Form 1040ME, line 25c................................................................................................................ 7.
Section 2. NONREFUNDABLE CREDITS (See instructions for details):
8. Dependent Exemption Tax Credit. See instructions and, if necessary, enclose
worksheet on the next page. Enter the amount from Form 1040ME, line 13a_______ x $300.... *8.
9. Child Care Credit. Enter amount from line 6, or line 6a, of the Child Care Credit

Worksheet on the next page. (Enclose worksheet.)................................................................. *9.
10. Adult Dependent Care Credit. Enter amount from line 8, or line 8a, of the Adult

Dependent Care Credit Worksheet. (Enclose worksheet.)..................................................... *10.
11. Earned Income Tax Credit for nonresidents only. Enter amount from line 4 of the

Earned Income Tax Credit Worksheet. (Enclose worksheet.).................................................. *11.
12. Credit for Income Tax Paid to Other Jurisdictions. Enter the amount from line 5

of the worksheet for the Credit for Income Tax Paid to Other Jurisdictions. (Enclose worksheet(s).)..*12.

17. Pine Tree Development Zone Credit - Enter the amount from the Credit Application
Worksheet. (Enclose worksheet.) ........................................................................................... 17.

*Note: Personal credits (lines 1, 2, 3, 4, 8, 9, 10, 11, and 12 above) taken by part-year residents, nonresidents and safe harbor residents are limited to the Maine
residency period or prorated based on the ratio of Maine-source income to total income. Generally, these credits are prorated on the related credit worksheet.
Maine business credits are claimed in their entirety, some refundable and some limited up to the Maine tax liability (carryover provisions may apply).
1

.00
.00

2023 - Worksheet for Child Care Credit - Schedule A, Lines 1 and 9 (Enclose with your Form 1040ME)
Prior to March 27, 2023, your child care provider may have a Step 4 Quality Certificate issued by the Department of Health and Human
Services (DHHS), Office of Child and Family Services (OCFS). After March 27, 2023, your child care provider may have a Star 5 Quality
Certificate issued by the OCFS. If so, enter your child care provider's Step 4 / Star 5 Child Care Quality certificate number in the space
provided and enter your Step 4 / Star 5 child care expenses in column B. Otherwise, use only column A to calculate your child care credit.
For a list of Step 4 / Star 5 child care providers, go to www.maine.gov/dhhs/ocfs/support-for-families/child-care/quality-certificates or call
OCFS at (207) 624-7909 Monday through Friday.
Step 4 / Star 5 Child Care Program
Column A
Column B
Name & Certificate Number:_________________________________________________
Regular
“Step 4 / Star 5”

(do not enter the Child Care Program’s federal ID number)
Child Care
Child Care

Expenses
Expenses
1. Total expenses paid for child care services included on federal Form 2441,
line 2, column (d).............................................................................................. 1.$
a. Column A - expenses paid for regular child care services included on line 1

Column B - expenses paid for Step 4 / Star 5 child care services included on line 1....... 1a.______________ ______________
b. Percentage of expenses paid. Column A - divide line 1a, column A by line 1

Column B - divide line 1a, column B by line 1................... 1b. __ . __ __ __ __

__ . __ __ __ __

2. Enter amount from federal Form 1040 or 1040-SR, Schedule 3, line 2............ 2.$
a. Column A - multiply line 2 by line 1b, column A

Column B - multiply line 2 by line 1b, column B................................................................. 2a.______________ ______________
3. Maine Credit. Column A - multiply line 2a, column A by 25% (.25)

Column B - multiply line 2a, column B by 50% (.50)............................................. 3.______________ ______________
4. Add line 3, column A and line 3, column B...............................................................................................................4. ______________
NONRESIDENTS - skip lines 5 and 5a. Enter the amount from line 4 on line 6 and complete line 6a.
5. Refundable child care credit. Residents and part-year residents only, enter line 4 or $500, whichever is less. .... 5. ______________
a. MAINE RESIDENTS AND PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH:
You must prorate your refundable child care credit.

For those filing Schedule NR, multiply line 5 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).
For those filing Schedule NRH, multiply line 5 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)...................................................................................... 5a. ______________
► Enter line 5 (or line 5a for those filing Schedule NR or Schedule NRH) on Schedule A, line 1.
6. Nonrefundable child care credit. Residents and part-year residents, subtract line 5 from line 4. Nonresidents,
enter the amount from line 4. If negative, enter zero...............................................................................................6. ______________

a. FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your nonrefundable child care credit.
For those filing Schedule NR, multiply line 6 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).
For those filing Schedule NRH, multiply line 6 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)...................................................................................... 6a. ______________
► Enter line 6 (or line 6a for those filing Schedule NR or Schedule NRH) on Schedule A, line 9.

2023 - Worksheet for Dependent Exemption Tax Credit - Schedule A, Line 8 (Enclose with your Form 1040ME)
1. Enter the number of qualifying children and dependent(s) (Form 1040ME, line 13a) ............................................ 1. ______________
2. Multiply Line 1 by $300...........................................................................................................................................2. ______________
3. Enter your 2023 Maine adjusted gross income (Form 1040ME, line 16)................................................................. 3. ______________
4. Enter $200,000 ($400,000 if married filing jointly)...................................................................................................4. ______________
5. Subtract line 4 from line 3 (round the result up to the next $1,000). If zero or less, skip line 6 and 7 and
enter the amount from line 2 on line 8.....................................................................................................................5. ______________
6. Divide line 5 by $1,000............................................................................................................................................6. ______________
7. Multiply line 6 by $7.50............................................................................................................................................7. ______________
8.

Subtract line 7 from line 2.
Maine residents: Enter this amount on Maine Schedule A, line 8. Except, if you are filing Schedule NRH,
continue to line 9......................................................................................................................................................8. ______________
Part-year residents and nonresidents, continue to line 9.

Ratio of Maine-source income for those filing Schedule NR or Schedule NRH:
You must prorate your dependent exemption tax 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). Enter the result here and on Maine Schedule A, line 8.......................... 9. ______________

Clear

Extracted from PDF file 2023-maine-schedule-a.pdf, last modified November 2023

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More about the Maine Schedule A Individual Income Tax TY 2023

We last updated the Adjustments to Tax in February 2024, so this is the latest version of Schedule A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule A directly from TaxFormFinder. You can print other Maine tax forms here.

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Related Maine Individual Income Tax Forms:

TaxFormFinder has an additional 61 Maine income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Maine Schedule A.

Form Code	Form Name
Form 1040 Schedule A	Adjustments to Tax/Child Care Credit Worksheet Tax Credit
Form 1040ME, Schedule A, Line 17	Minimum Tax Credit Worksheet Tax Credit

Download all ME tax forms View all 62 Maine Income Tax Forms

Form Sources:

Maine usually releases forms for the current tax year between January and April. We last updated Maine Schedule A from the Revenue Services in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maine Schedule A

We have a total of eleven past-year versions of Schedule A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Schedule A

2023 Schedule A (Form 1040ME)

2022 Schedule A

22_1040me_sched_a.indd

2021 Schedule A

2020 Schedule A

2020_1040_sched_a.indd

2019 Schedule A

19_1040me_book_dwnld.indd

2018 Schedule A

18_1040me_a_d.indd

2017 Schedule A

17_1040me_a_d.indd

2016 Schedule A

16_1040 sched a_download.indd

2015 Schedule A

15_1041me_sched_a_instr_jan2016.indd

Adjustments to tax/child care credit worksheet - revised January 5, 2015

2014 Schedule A

14_1040 sched a_download rev Dec 2014.indd

2011 Schedule A

11_1040_SchA_downloadable.indd

TaxFormFinder Disclaimer:

While we do our best to keep our list of Maine Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.