Who can apply
['For tax years beginning in 2022 or later, the state credit uses the federal earned income credit calculation, with specific state modifications.', 'Otherwise qualifying taxpayers using an ITIN, or age 18 or older without qualifying children, may have a Maine eligibility pathway. Use the applicable worksheet.']What help is available
The credit is refundable for Maine residents and part-year residents. A nonresident credit cannot reduce Maine income tax below zero.
Documents to prepare
Prepare earned-income records, the federal return and any qualifying-child details. Use Form 1040ME, Schedule A and the earned income credit worksheet for the same tax year. Keep the calculation and filing confirmation.
How to get started
- Open Maine Revenue’s credit guidance and select the tax year.
- Complete the earned income credit worksheet, including any applicable Maine modification.
- File Form 1040ME and Schedule A as instructed with the required worksheet.
After applying
Save the tax records and respond to any request for verification. For a prior-year omission, use that year’s amended-return instructions. Maine Revenue accepts credit questions at [email protected].
Website screenshots
These images show the pages captured in August 2026. Website screens and rules may have changed.
Common questions
Do I need children to qualify?
No. Maine has a credit pathway for otherwise eligible taxpayers without qualifying children.
Does an ITIN automatically disqualify me?
No. Maine says otherwise qualifying ITIN filers may be eligible for its credit. Use the state worksheet.
Is the credit refundable for nonresidents?
The state says a nonresident credit cannot reduce Maine income tax below zero. Residents and part-year residents can receive a refundable credit.
What forms claim the credit?
Form 1040ME, Schedule A and the worksheet for earned income credit for the applicable year.
Sources and review
Historical screenshots: source reference.