Source: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf#page=10
Pages 10-10, text extracted with pdftotext (poppler), reading order.

SCHEDULE A — Maine Tax Adjustments - See pages 25 and 26
Tax Credit Worksheets Required. For more information on all tax credits and related worksheets, visit maine.gov/revenue/tax-return-forms (select
Worksheets for Tax Credits). You must complete and attach the applicable tax credit worksheet for each tax credit claimed.
Nonresidents and Safe Harbor Residents only: Personal credits included on Form 1040ME, Schedule A, lines 1, 2, 3, 4, 5, 10, 11, 12, 13, 14
and 20 are limited to the Maine residency period or prorated based on the ratio of Maine income to total income. Tax credits included on Form
1040ME, Schedule A, lines 15 through 20 may be claimed in their entirety, up to the Maine tax liability. Carryover provisions may apply.
SECTION 1 - REFUNDABLE CREDITS:
Line 7. Refundable Dirigo Business Incentives Tax Credit. A certified
business with qualified business activities in the State that invests in
eligible business property or qualified employee training programs may
qualify for this credit. Enclose worksheet(s). 36 M.R.S. §5219-AAA.

Line 1. Refundable portion of the Dependent Exemption Tax Credit.
For Maine residents and part-year residents only. Enter the amount
from line 11, or line 12, of the Dependent Exemption Tax Credit Worksheet,
whichever applies. CAUTION: Your credit may be limited if the amount
on Form 1040ME, line 16 is more than $100,000 if single; $125,000 if
head of household; $150,000 if married filing jointly or surviving spouse;
or $75,000 if married filing separately; OR if you are a part-year resident.
Enclose worksheet. 36 M.R.S. § 5219-SS.

Line 8. Other Refundable Tax Credits. See line 6 of Form 1040ME,
Schedule A, Lines 8 and 20, Other Tax Credits Worksheet for Tax Year
2025 at maine.gov/revenue/tax-return-forms that lists the tax credits that
may be entered on this line. Enclose applicable worksheet(s).

Special instructions for lines 1 and 10. If you have one or more
qualifying children and/or dependents for whom you are eligible to claim
the federal child tax credit or credit for other dependents under Internal
Revenue Code, Section 24, but are not otherwise required to file a
federal income tax return, you may be able to claim the Maine dependent
exemption tax credit. To determine if you can claim the Maine credit, see
“Who Qualifies as Your Dependent” in the federal Form 1040 instructions,
complete a pro forma federal Form 1040 and federal Form 1040, Schedule
8812, and enclose with your completed Form 1040ME, Schedule A, and
the Dependent Exemption Tax Credit Worksheet. The federal forms and
instructions are available at irs.gov.

SECTION
SECTION22- -NONREFUNDABLE
NONREFUNDABLECREDITS:
CREDITS:
Line 10. Nonrefundable Dependent Exemption Tax Credit. For
nonresidents only. See the instructions for line 1 above. Enter the
amount from line 12 of the Dependent Exemption Tax Credit Worksheet.
Enclose worksheet. 36 M.R.S. § 5219-SS.
Line 11. Nonrefundable portion of the Child Care Credit. Enter the
amount from line 6, or line 6a, of the worksheet for Child Care Credit.
Enclose worksheet. 36 M.R.S. § 5218.
Line 12. Nonrefundable portion of the Adult Dependent Care Credit.
Enter the amount from line 8, or line 8a, of the worksheet for Adult
Dependent Care Credit. Enclose worksheet. 36 M.R.S. § 5218-A.

Line 2. Refundable portion of the Child Care Credit. For Maine
residents and part-year residents only. Up to $500 of your Child
Care Credit is refundable. Enter the amount from line 5, or line 5a, of the
worksheet for Child Care Credit. Enclose worksheet. 36 M.R.S. § 5218.

Line 13. Nonrefundable Earned Income Tax Credit. For nonresidents
only. See the instructions for line 4 above. Enter the amount from line
4 of the worksheet for Earned Income Tax Credit. Enclose worksheet.
36 M.R.S. § 5219-S.

Line 3. Refundable portion of the Adult Dependent Care Credit. Up
to $500 of your credit may be refundable. Enter the amount from line 7,
or line 7a, of the worksheet for Adult Dependent Care Credit. Enclose
worksheet. 36 M.R.S. § 5218-A.

Line 14. Credit for Income Tax Paid to Other Jurisdictions. Enter the
amount from line 5 of the worksheet for Credit for Income Tax Paid to
Other Jurisdictions. Enclose worksheet(s). 36 M.R.S. § 5217-A.

Line 4. Refundable Earned Income Tax Credit. For Maine residents
and part-year residents only. Your Maine earned income tax credit is
refundable. Enter the amount from line 2, 3, or 4 of the worksheet for
Earned Income Tax Credit, whichever is applicable. 36 M.R.S. § 5219-S.

Line 15. Maine Seed Capital Credit. If you invested in a qualified
Maine business of which you are not a principal owner, you may qualify
for a credit through the Finance Authority of Maine. Enclose worksheet.
36 M.R.S. § 5216-B.

Taxpayers at least age 18: If you or your spouse (if married filing a
joint return) was at least age 18 as of the last day of the tax year, had
no qualifying child(ren) during the tax year, and would have otherwise
qualified for the federal earned income credit (EIC), you may be able to
claim the Maine earned income tax credit even if you were not eligible
to claim the federal credit.

Line 16. Research Expense Tax Credit. If your business invested in
research, you may qualify for this credit for your portion of the expenses.
Enclose worksheet. 36 M.R.S. § 5219-K.
Line 17. Carryforward of Certain Credits. Enter on this line unused
portions of the following credits carried forward from prior years: •
Maine Minimum Tax Credit • Employer credits for payment of employee
expenses (long-term care insurance, day care expenses) • “Star
5” Quality Child Care Investment Tax Credit • Tax Credit for Certain
Homestead Modifications • Maine Capital Investment Credit. Enclose
worksheet(s) or supporting documentation for each credit claimed.

Taxpayers filing with an IRS issued individual taxpayer identification
number (ITIN): If you or your spouse (if married filing a joint return)
filed a federal income tax return using an ITIN assigned by the IRS on
or before the due date for filing the return, and would have otherwise
qualified for the federal EIC, you may be able to claim the Maine earned
income tax credit even if you were not eligible to claim the federal credit.
To determine if you can claim the Maine earned income tax credit, see
the Earned Income Tax Credit Worksheet available at maine.gov/revenue/
tax-return-forms. Enclose worksheet.

Line 18. Pine Tree Development Zone Credits. If you expanded
your business in Maine, you may qualify for this credit certified through
the Department of Economic and Community Development. Enclose
worksheet. 36 M.R.S. § 5219-W.
Line 19. Nonrefundable Dirigo Business Incentives Tax Credit.
A certified business with qualified business activities in the State that
invests in eligible business property or qualified employee training
programs may qualify for this credit. Enclose worksheet(s). 36 M.R.S.
§5219-AAA.

Line 5. Student Loan Repayment Tax Credit. Graduates of accredited
colleges and universities who have obtained an associate, bachelor’s,
or graduate degree may qualify for a refundable credit based on certain
loan payments made in 2025. Enclose worksheet. 36 M.R.S. § 5217-E.
Line 6. Rehabilitation of historic properties after 2007. If you have
qualified rehabilitation expenditures associated with a historic structure
located in Maine that is placed in service during the tax year, you may
qualify for this credit. Enclose worksheet. 36 M.R.S. § 5219-BB.

Line 20. Other Nonrefundable Tax Credits. See line 18 of Form
1040ME, Schedule A, Other Tax Credits Worksheet (for Lines 8 and
20) Tax Year 2025 at maine.gov/revenue/tax-return-forms that lists
the tax credits that may be entered on this line. Enclose applicable
worksheet(s).
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