Taxpayer Name:_ _______________________________________________ SSN:___________________________

Enter your If married, enter your date of birth _ ____________________________ spouse’s date of birth _____________________________ Earned Income Tax Credit Worksheet for Tax Year 2024 36 M.R.S. § 5219-S Enclose with Form 1040ME. Revised: December 2024 The Maine EIC is equal to 25% (50% for taxpayers with no qualifying children) of the federal EIC. The Maine EIC is refundable for Maine residents and part-year residents. The credit for nonresidents may not reduce the Maine income tax to less than zero. Special instructions for line 1. Certain taxpayers who are not able to claim the federal EIC may be able to claim the Maine EIC if you would otherwise be able to claim the federal EIC except that you (or your spouse, if married): 1) filed a federal return using an IRS-issued Individual Taxpayer Identification Number (ITIN), and/or 2) had no qualifying child(ren) during the tax year, and were at least age 18 as of the last day of the tax year. To determine if you are otherwise able to claim the federal EIC, see the instructions for 2024 federal Form 1040, line 27 available at irs.gov. First complete Steps 1 through 6 of the federal instructions except, (1) check “Yes” in Step 1, question 2 if you (or your spouse, if married) filed a federal income tax return using either a SSN or an ITIN issued by the IRS on or before the due date of the return; and, (2) check “Yes” in Step 4, question 2 if you (or your spouse, if married) were at least 18 years of age. Next, if you are eligible for the credit using these instructions, complete a pro forma federal Worksheet A - 2024 EIC - Line 27 (or Worksheet B - 2024 EIC - Line 27, if applicable). Enter on line 1 above, the amount from the pro forma Worksheet A, line 6 (or pro forma Worksheet B, line 11, if applicable). Enclose a copy of the federal pro forma worksheet with your return. 1. Enter the amount from federal Form 1040, line 27, or Form 1040-SR, line 27. If you did not claim the

federal earned income credit (EIC), see the Special Instructions for line 1 below................................................. 1. ______________ 2. If, in 2024, you had at least one qualifying child for purposes of claiming the federal earned income tax

credit, multiply line 1 by 25% (line 1 x .25). Otherwise, skip to line 3. ..................................................................2. ______________ 3. If, in 2024, you did not have at least one qualifying child, multiply line 1 by 50% (line 1 x .50) ........................... 3. ______________ ► Maine residents: Enter the amount from line 2 or line 3, whichever applies, on Form 1040ME,

Schedule A, line 4. Except, if you are filing Schedule NRH, continue to line 4. ► Part-year residents and nonresidents, continue to line 4. 4. Ratio of Maine-source income: IF FILING SCHEDULE NR or NRH, you must prorate your earned

income tax credit. See the instructions below........................................................................................................4. ______________

For those filing Schedule NR, multiply line 2 or line 3, whichever applies, by the Maine-source income ratio

(1.0000 minus Schedule NR, line 7).

For those filing Schedule NRH, multiply line 2 or line 3, whichever applies, 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). ► Maine residents: If you completed line 4, enter the result on Form 1040ME, Schedule A, line 4. ► Part-year residents: Enter line 4 on Form 1040ME, Schedule A, line 4. ► Nonresidents: Enter line 4 on Form 1040ME, Schedule A, line 12. Note: MRS may request additional information supporting the credit claimed before the return is processed. MM DD YYYY MM DD YYYY Clear Print

For more information, see maine.gov/revenue Free internet access is available at most local libraries in Maine. See your librarian for details about free internet access. Get refund status: Visit revenue.maine.gov or call (207) 624-9784 - Weekdays 9:00 a.m. - 12:00 p.m. To download or request forms or other information: Visit maine.gov/revenue/tax-return-forms or call (207) 624-7894 - Every day 24 Hours. TTY (for persons who are hard of hearing): 7-1-1 - Weekdays 9:00 a.m.- 12:00 p.m. Taxpayer Assistance: (207) 626-8475 - Weekdays 9:00 a.m. - 12:00 p.m. Note: MRS does not provide tax return preparation assistance over the telephone.* 2024 MAINE Resident Individual Income Tax Booklet Form 1040ME TAXPAYER ASSISTANCE and FORMS MAINE REVENUE SERVICES P.O. BOX 1060 AUGUSTA, ME 04332-1060 Printed Under Appropriation 010 18F 0002.07 Federal income tax information and forms: Call the Internal Revenue Service at (800) 829-1040 or visit irs.gov. Visit maine.gov/revenue to obtain the latest tax updates, view frequently asked questions (FAQs), or email tax-related questions. Collection problems and payment plans: (207) 621-4300 - Weekdays 8:00 a.m. - 5:00 p.m. Call this number if you have a tax balance due that you would like to resolve. Form 1040ME due date: Tuesday, April 15, 2025 *Individuals qualified for free tax preparation assistance may schedule an appointment by contacting the: AARP Foundation Tax-Aide Program at aarp.org/money/taxes/aarp_taxaide, or email MaineTaxAide@gmail.com, or call 888-AARPNOW (888-227-7669); or the Ca$h Coalition of Maine at cashmaine.org/free-tax-prep, or call 2-1-1. Maine Electronic Filing Payment Services

2 IMPORTANT CHANGES for 2024 Lincoln Mill Facilities District bond interest. L.D. 2270; P. & S.L. 2023, c. 23, § 7. Certain bonds issued by the Lincoln Mill Facilities District are, together with interest on and income from the bonds, exempt from all taxes, including the Maine income tax. Effective April 16, 2024. United States Space Force. 36 M.R.S. §§ 5122(2)(M-2), 5122(2)(HH), and 5122(2)(LL); L.D. 2023; P.L. 2023, c. 523, Pt. B, §§ 1, 2, and 3. The law is amended to include the Space Force as an active or reserve component of the United States Armed Forces for purposes of the Maine pension income deduction and the income subtraction modifications for annuity payments made to the survivor of a deceased member of the military and non-Maine active duty military pay. Pension income deduction. 36 M.R.S. § 5122(2)(M-2); L.D. 258; P.L. 2023, c. 412, Pt. ZZZ, § 2. For tax years beginning on or after January 1, 2024, the pension income deduction is increased to the maximum annual benefit that an individual eligible to retire at the retirement age, as defined in 42 United States Code, Section 416(l), as of January 1st of the tax year may receive under the federal Social Security Act and amendments to that Act as of June 28, 2023. Benefits received under a military retirement plan, including survivor benefits, continue to be fully exempt from Maine income tax. Installment sale election. 36 M.R.S. § 5147; L.D. 1808; P.L. 2023, c. 441, Pt. C, §§ 5, 9, and 11. For tax years beginning on or after January 1, 2024, the law provides that interest associated with an installment sale of property for which the election is made by a nonresident individual taxpayer to pay the Maine tax on the gain in the year of the sale or in a subsequent tax year is excluded from Maine taxable income in the year of the election and any subsequent tax year. Property tax fairness credit. 36 M.R.S. §§ 5219-KK(1)(A-1)(4), 5219-KK(2-D), and 5403(6); L.D. 258; P.L. 2023, c. 412, Pt. S and L.D. 2023; P.L. 2023, c. 523, Pt. B, § 4. For tax years beginning on or after January 1, 2024, the property tax fairness credit is increased for individuals 65 years of age or older by 1) increasing the maximum benefit base to $4,000, regardless of the individual’s filing status and number of qualifying children and other dependents, and 2) increasing the maximum benefit from $1,500 to $2,000. The benefit base amount is adjusted annually for inflation for tax years beginning after 2024. Credit for certain homestead modifications. 36 M.R.S. § 5219- PP(6); L.D. 1808; P.L. 2023, c. 441, Pt. C, §§ 6 and 11. For tax years beginning on or after January 1, 2024, the credit for certain homestead modifications is repealed except that unused credit amounts may be utilized to the fullest extent allowed by the carryforward provisions for the credit. Dependent exemption tax credit. 36 M.R.S. §§ 5219-SS, 5403(9), and 5403, ¶ 2; L.D. 258; P.L. 2023, c. 412, Pt. ZZZ, §§ 6, 10, and 11. For tax years beginning on or after January 1, 2024, the dependent exemption tax credit is refundable and for tax years beginning after 2024, the credit is adjusted for inflation. The credit is subject to phaseout. Estimated income tax payments; short taxable year. 36 M.R.S. § 5228(7); L.D. 2023; P.L. 2023, c. 523, Pt. B, § 5. The law is amended to clarify that the payment of estimated income tax payments for a short taxable year must be made in accordance with existing due dates for estimated tax installments that fall within the short taxable year. Information returns. 36 M.R.S. § 5242; L.D. 2023; P.L. 2023, c. 523, Pt. B, § 6. The law is amended to clarify that certain returns of information are required to be filed by persons making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a person who may be subject to Maine income taxes. Failure to file such returns, or filing a false or fraudulent return, may result in a penalty of $50 for each such failure. Generally, returns of information include Forms W-2, Forms 1099, and other similar forms containing tax information necessary for filing Maine income tax returns. See the complete 2024 Summary of Tax Law Changes available at maine.gov/revenue/publications/rules. MAINE REVENUE SERVICES MISSION STATEMENT MRS' mission is to fairly and efficiently administer the State's tax laws with integrity and professionalism.

SPECIFIC INSTRUCTIONS — FORM 1040ME Note: References to federal form line numbers are subject to change. Form 1040ME is designed to comply with optical scanning requirements. Fill in the white boxes carefully in black or blue ink. Letters and numbers must be entered legibly within the outline area. Letters must be in upper case only. Begin writing name(s), address, etc., from the left; dollar amounts start from the right. Use whole dollar amounts. Round down to the next lower dollar any amount less than 50 cents. Round up to the next higher dollar any amount 50 cents or more. Do not enter dollar signs, commas, or decimals. Due to scanning requirements, only original forms and schedules may be submitted. Taxpayer Information. Print or type your name(s) and current mailing address in the spaces provided. Social security number(s) must be entered in the spaces provided. Do not use dashes. Check the box above your social security number if this is an amended return. You must file an amended Maine income tax return if (1) you have filed an amended federal income tax return that affects your Maine income tax liability; (2) the Internal Revenue Service has made a change or correction to your federal income tax return that affects your Maine income tax liability; or (3) an error has been made in the filing of your original Maine income tax return. For more information, see the frequently asked questions at maine.gov/revenue/faq. Line A. Maine Property Tax Fairness Credit/Maine Sales Tax Fairness Credit for Maine residents and part-year residents only. See Schedule PTFC/STFC. Check the box on line A only if (1) you are claiming the Property Tax Fairness Credit on line 25d and/or the Sales Tax Fairness Credit on line 25e; (2) you have no Maine income modifications on Form 1040ME, Schedule 1A or Schedule 1S; AND (3) you do not file a federal income tax return. Otherwise, leave the box blank. See the Schedule PTFC/STFC instructions for Step 1. Note: Schedule PTFC/ STFC is available at maine.gov/revenue/tax-return-forms. Line 1. FOR MAINE RESIDENTS ONLY. The Maine Clean Election Fund finances the election campaign of certified Maine Clean Election Act candidates. Checking this box does not increase your tax or reduce your refund but reduces General Fund revenue by the same amount. Line 2. Check if at least two-thirds of your gross income for 2024 was from commercial farming or fishing as defined by the Internal Revenue Code. Include your spouse’s income in your calculation if you are filing a joint return. Lines 3-7. Use the filing status from your federal income tax return. If you filed a married filing jointly federal return and one spouse is a part-year resident, nonresident or safe harbor resident, see the Guidance Documents for Schedule NR and Schedule NRH available at maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). If you are filing married filing separately, be sure to include your spouse’s name and social security number. Lines 8-11a. See the General Instructions above to determine your residency status. Nonresident aliens: check box 11 if you were a nonresident of Maine or box 11a if you were a resident of Maine during all or part of the tax year. If you check box 8a, 9, 10, 11, or 11a, enclose a copy of your federal tax return. GENERAL INSTRUCTIONS Who must file? A Maine income tax return must be filed by April 15, 2025, if you are a resident of Maine who is required to file a federal income tax return or if you are not required to file a federal return, but do have income subject to Maine income tax resulting in a Maine income tax liability. Even if you are required to file a federal income tax return, you do not have to file a Maine income tax return if you have no income addition modifications (Form 1040ME, Schedule 1A, line 12) and your income subject to Maine income tax is less than the sum of your Maine standard deduction amount plus your personal exemption amount. However, you must file a return to claim any refund due to you. Generally, if you are a nonresident or a safe harbor resident who has income from Maine sources resulting in a Maine income tax liability, you must file a Maine income tax return. See below for more information on residency, including safe harbors. Nonresidents - see Schedule NR instructions for minimum taxability thresholds. Also see, 36 M.R.S. § 5142(8-B) and Rule 806. For answers to frequently asked questions (FAQs), visit maine. gov/revenue/faq. What is my Residency Status? To determine your residency status for 2024, read the following. Domicile: Domicile is the place an individual establishes as their permanent home and includes the place to which they intend to return after any period of absence. A number of factors associated with residency are relevant in the evaluation of a claimed domicile. A domicile, once established, continues until a new, fixed and permanent home is acquired. To change domicile, a taxpayer must exhibit actions consistent with a change. No change of domicile results from moving to a new location if the intent is to remain only for a limited time, even if it is for a relatively long duration. • Full-year Resident: 1) Maine was my domicile for the entire year of 2024; or 2) I maintained a permanent place of abode in Maine for the entire year and spent a total of more than 183 days in Maine. • Safe Harbor Resident (treated as a nonresident): General Safe Harbor - Maine was my domicile in 2024, I did not maintain a permanent place of abode in Maine, I maintained a permanent place of abode outside Maine and I spent no more than 30 days of 2024 in Maine. An individual qualifying under the safe harbor rule will be treated as a nonresident for Maine individual income tax purposes. Foreign Safe Harbor - I spent at least 450 days in a foreign country during any 548-day period occurring partially or fully in the tax year. The taxpayer must also meet other eligibility criteria. If you qualify for the Foreign Safe Harbor, you will be considered a safe harbor resident and treated as a nonresident for the 548-day period even though you were domiciled in Maine. • Part-year Resident: I was domiciled in Maine for part of the year and was not a full-year resident as defined in 2) above. • Nonresident: I was not a resident or part-year resident in 2024, but I do have Maine-source income. Follow the federal filing requirements for filing status, federal adjusted gross income, and standard or itemized deductions. NOTE: Safe harbor residents, part-year residents, and nonresidents, file Form 1040ME and Schedule NR or NRH. Schedules NR and NRH are available at maine.gov/revenue/tax-return- forms. For additional information on determining Maine residency or if you are in the military, see the Maine Revenue Services Guidance Documents titled Determining Residency Status and Residency Safe Harbors for Residents Spending Time Outside Maine available at maine.gov/ revenue/tax-return-forms (select Income Tax Guidance Documents). 3

Line 13. Personal exemptions. If your Filing Status on lines 3 through 7 is: Enter on line 13: • • Single*; • • Married filing separately*; • • Head of household; or*; • Qualifying surviving spouse* 1 *Except, if you may be claimed as a dependent on another person's return OR 0 *If married filing separately AND you would claim a federal personal exemption for your spouse, if not for the temporary suspension of the federal personal exemption deduction 2 • • Married filing jointly** 2 **Except, if married filing jointly AND BOTH you and your spouse may be claimed as dependents on another person’s return OR 0 **If married filing jointly AND only ONE spouse may be claimed as a dependent on another person’s return 1 Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) Use this worksheet to calculate your standard deduction or itemized deduction if your Maine adjusted gross income for 2024 is greater than $97,150 if single or married filing separately; $145,750 if head of household; or $194,300 if married filing jointly or qualifying surviving spouse. 1. Enter your 2024 Maine adjusted gross income (Form 1040ME, line 16).................................................................. 1. _____________________ 2. Enter $97,150 if single or married filing separately; $145,750 if head of household; or........................................... 2. _____________________

$194,300 if married filing jointly or qualifying surviving spouse. 3. Subtract line 2 from line 1. If zero or less, STOP here. Your deduction is not limited............................................... 3. _____________________ 4. Enter $75,000 if single or married filing separately; $112,500 if head of household; or........................................... 4. _____________________

$150,000 if married filing jointly or qualifying surviving spouse. 5. Divide line 3 by line 4. If one or more, enter 1.0000................................................................................................. 5. ___ . ___ ___ ___ ___ 6. Enter your 2024 standard deduction. (See federal Form 1040, line 12 or Form 1040-SR, line 12) or your

2024 Maine itemized deductions from Form 1040ME, Schedule 2, line 7, whichever applies................................. 6. _____________________ 7. Multiply line 6 by line 5.............................................................................................................................................. 7. _____________________ 8. 2024 Maine itemized deductions or standard deduction. Subtract line 7 from line 6. Enter this amount

on Form 1040ME, line 17.......................................................................................................................................... 8. _____________________ 4 Line 13a. Enter the number of qualifying children and dependents for whom you are eligible to claim the federal child tax credit or the credit for other dependents (from federal Form 1040 or Form 1040- SR, “Dependents,” columns (1) through (4)). Also see Form 1040ME, Schedule A, line 1 or line 9, and related instructions. Worksheet for Phaseout of Personal Exemption Deduction Amount (for Form 1040ME, line 18) Use this worksheet to calculate your personal exemption amount if your Maine adjusted gross income for 2024 is greater than $323,900 if single; $356,300 if head of household; $388,650 if married filing jointly or qualifying surviving spouse; or $194,325 if married filing separately. 1. Enter your 2024 Maine adjusted gross income (Form 1040ME, line 16).................................................................. 1. _____________________ 2. Enter $323,900 if single; $356,300 if head of household; $388,650 if married filing jointly or qualifying

surviving spouse, or $194,325 if married filing separately........................................................................................ 2. _____________________ 3. Subtract line 2 from line 1. If zero or less, STOP here. Your personal exemption deduction amount is not limited... 3. _____________________ 4. Enter $125,000 if single or head of household or married filing jointly or qualifying surviving spouse; $62,500 if

married filing separately............................................................................................................................................ 4. _____________________ 5. Divide line 3 by line 4. If one or more, enter 1.0000................................................................................................. 5. ___ . ___ ___ ___ ___ 6. Enter the 2024 personal exemption deduction amount (multiply the amount on Form 1040ME, line 13 by

$5,000)...................................................................................................................................................................... 6. _____________________ 7. Multiply line 6 by line 5.............................................................................................................................................. 7. _____________________ 8. 2024 Maine personal exemption deduction amount. Subtract line 7 from line 6. Enter this amount on

Form 1040ME, line 18............................................................................................................................................... 8. _____________________ Line 18. Exemption. Multiply the amount shown on line 13 by $5,000. CAUTION: If the amount on Form 1040ME, line 16 is more than $323,900 if filing single; $356,300 if head of household; $388,650 if married Note: If you are filing Form 1040ME only to claim the PTFC/STFC, have no income addition or subtraction modifications, and do not file a federal income tax return, skip to Line 25d. Part-year residents, Nonresidents, and Safe Harbor residents, see Schedule NR or NRH. Line 14. Enter the federal adjusted gross income shown on your federal Form 1040, line 11 or Form 1040-SR, line 11. Line 15a. Income Addition Modifications. Complete Maine Schedule 1A to calculate your entry for this line. Line 15b. Income Subtraction Modifications. Complete Maine Schedule 1S to calculate your entry for this line. Line 17. Deduction. CAUTION: If the amount on Form 1040ME, line 16 is more than $97,150 if single or married filing separately; $145,750 if head of household; or $194,300 if married filing jointly or qualifying surviving spouse, you must complete the Worksheet for Standard/ Itemized Deductions below to calculate your deduction amount for line 17. If your income does not exceed the amount for your filing status and you use the standard deduction on your federal return, enter the amount from federal Form 1040, line 12 or Form 1040-SR, line 12 for your filing status. If you itemized deductions on your federal return, complete Form 1040ME, Schedule 2. If the amount on Schedule 2, line 7 is less than your allowable standard deduction, use the standard deduction, except, if you are filing as a nonresident alien, you must use itemized deductions. filing jointly or qualifying surviving spouse; or $194,325 if married filing separately, you must complete the Worksheet for Phaseout of Personal Exemption Deduction Amount below to calculate your exemption amount for line 18.

Line 20a. Enter the amount of credits previously used to reduce Maine income tax that are now subject to recapture. Enclose supporting documentation or applicable worksheet(s) to show the calculation of the amount entered on this line. Line 21. Note: Schedules NR and NRH are available at maine.gov/ revenue/tax-return-forms. Line 24. Subtract line 23 from line 22. Nonresidents and Safe Harbor Residents only - Note: Unused business credits claimed on Schedule A, lines 14 through 19 may be eligible to be carried over to future tax years. See the instructions for Maine Schedule A. Line 25a. Enter the total amount of Maine income tax withheld. Enclose (do not staple or tape) supporting W-2, 1099 and 1099ME forms. Unless the 1099 form is required as supporting documentation for another schedule or worksheet, send 1099 forms only if there is State of Maine income tax withheld shown on them. Line 25b. Enter the total amount of Maine estimated tax paid for tax year 2024. Also include on this line extension payments and amounts withheld for on the sale of real estate in Maine. Enclose a copy of Form REW-1-1040 or, for electronic payments, a copy of the Summary of your Real Estate Withholding Payment to support your entry. If you are filing an amended return, include amounts paid with your original, or previously adjusted return, including use tax, voluntary contributions, and estimated tax penalty amounts. Line 25d. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 16. Line 25e. For Maine residents and part-year residents only. Enter the amount from Schedule PTFC/STFC, line 17 or line 17a, whichever applies. Line 26. If you are filing an amended return, include any carryforward or refund amount allowed on the original, or previously adjusted return. Line 29. If the amount on line 27 is a negative amount, treat it as a positive amount and add it to the amount on line 24. Note: For purposes of calculating Form 1040ME, lines 28 and 29, any negative amount entered on Form 1040ME, line 24 should be treated as zero. Line 30. If you purchased items for use in Maine from retailers who did not collect the Maine sales tax (such as businesses in other states or countries and unregistered mail order and internet sellers), you may owe Maine use tax on those items. The tax rate for purchases in 2024 is 5.5%. If you paid another state’s sales or use tax on any purchase, that amount may be credited against the Maine use tax due on that purchase. If you do not know the exact amount of Maine use tax that you owe, multiply your Maine adjusted gross income from line 16 by .04% (.0004). Note: For items that cost $1,000 or more, you must add the tax on those items to the percentage amount. Use tax on items that cost more than $5,000 must be reported on an individual use tax return by the 15th day of the month following its purchase. For additional information, visit maine.gov/revenue/taxes/sales-use-service-provider-tax or email sales. tax@maine.gov. Line 30a. If you collected $2,000 or less in sales tax on casual rentals of living quarters, you may report the tax on this line. Enter the amount of tax collected on rentals made in 2024 not already reported on a sales tax return. The tax rate on casual rentals occurring during 2024 is 9%. Note: To report sales tax greater than $2,000, you must file a sales/use tax return at revenue.maine.gov. Line 32. Underpayment Penalty. If line 24 less the sum of lines 25a, 25c, 25d, 25e, and REW amounts included in line 25b is $1,000 or more, use Form 2210ME to see if you owe an underpayment of estimated tax penalty. Form 2210ME is available at maine.gov/revenue/tax-return- forms. Line 34b. Refunds of $1.00 or more will be issued to you. Lines 34c-34e. To comply with banking rules, you must check the box to the left of line 34d if your refund is going to an account outside the United States. If you check the box, a paper check will be mailed. The account to receive the direct deposit must be in your name. If you are married, the account can be in either spouse's name or both spouses' names. Note: Some banks will not allow a joint refund to be deposited into an individual account. Line 34c. Routing Number (“RTN”) must be 9 digits. Line 34d. Bank Account Number can be up to 17 characters (both numbers and letters). Omit hyphens, spaces, and special symbols. Enter the number from left to right. Line 35. Total Amount Due. Do not send cash. If you owe less than $1.00, do not pay it. Remit your payment of $1.00 or more using the Maine Tax Portal ("MTP") at revenue.maine.gov or enclose (do not staple or tape) a check or money order payable to Treasurer, State of Maine with your return. Include your complete name, address and telephone number on your check or money order. Lines 36a-36e. Easy Enrollment Health Insurance Program. Complete this section if you live in Maine and you, your spouse (if married), or any of your dependents do not have health insurance coverage and would like to be contacted by the Maine Department of Health and Human Services, Office of the Health Insurance Marketplace ("CoverME.gov") to determine whether you and/or your household are eligible for MaineCare or a CoverME.gov qualified health plan. Check all boxes that apply. You must check box 36a, and at least one of boxes 36b-36d, and box 36e, to authorize MRS to share your information with CoverME.gov. Be sure to include the necessary contact information (your mailing address or phone number on Form 1040ME, page 1, or your email address on Form 1040ME, page 3). Third Party Designee. Complete this section if you would like to allow MRS to call or accept information from another person to discuss your 2024 Maine individual income tax return. Choose any 5-digit personal identification number which will be used to ensure MRS employees speak with only the individual you have designated. This authorization will automatically end on April 15, 2026. Payment Plan. Check the box below your signature(s) if you are requesting a payment plan. Your first payment should be submitted with your return and you should continue to make payments until Maine Revenue Services contacts you. Payment plans may also be requested by logging into your account on the Maine Tax Portal at revenue.maine.gov. For more information email compliance.tax@maine.gov. Injured Spouse. Check the box below your signature(s) if you are an injured spouse for a Maine Revenue Services income tax debt only. (See federal Form 8379 and related instructions.) If you have a married joint refund which may be set off to a State agency including DHHS, you must submit your claim form directly to that agency. For more information email compliance.tax@maine.gov. 5

Also include the taxpayer’s distributive share of addition modification items from partnerships, S corporations, and other pass-through entities. Line 1. Enter the income from municipal and state bonds, other than Maine, that is not included in your federal adjusted gross income (i.e., enter bond interest from City of New York but not Portland, Maine). 36 M.R.S. § 5122(1)(A). Line 2. Net operating loss recovery adjustment. Enter on this line any amount of federal net operating loss carry forward that has been previously used to offset Maine addition modifications. For more information, go to maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). 36 M.R.S. §§ 5122(1)(H) and 5122(1)(M). Line 3. Enter 2024 Maine Public Employees Retirement System contributions. See your Maine state or municipal W-2 form. 36 M.R.S. § 5122(1)(G). Lines 4 and 5. Bonus depreciation add-back. Lines 4 and 5 relate to Maine’s decoupling from the federal special depreciation deduction through IRC § 168(k), commonly known as bonus depreciation. To calculate the amount to enter on these lines, complete a pro forma federal Form 4562 as if no bonus depreciation was claimed on the property placed in service in tax year 2024. The total addition modification is the difference between the federal depreciation claimed on Form 4562 and the depreciation calculated on the pro forma Form 4562. If any of the property placed in service in tax year 2024 is located in Maine and the Maine capital investment credit is claimed, the total addition modification must be divided between lines 4 and 5. Otherwise, the entire addition must be entered on line 4. Enclose copies of the original and pro forma federal Forms 4562, along with the add-back calculation, with the completed Form 1040ME. For more information, go to maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). Also, refer to the instructions for Schedule 1S, line 10 below. Line 4. Bonus depreciation add-back: Enter on this line the total bonus depreciation add-back calculated above less the amount of Maine capital investment credit add-back from line 5. Amounts entered on this line are eligible for the recapture subtraction modification on Schedule 1S in future years (for example, see Schedule 1S, line 10). 36 M.R.S. § 5122(1)(KK)(2). Line 5. Maine capital investment credit bonus depreciation add- back: The Maine capital investment credit is available to businesses that place depreciable property in service in Maine during the taxable year. 36 M.R.S. § 5122(1)(KK)(1). Enter on this line the portion of the bonus depreciation add-back calculated above relating to property for which the Maine capital investment credit is claimed, based on original basis of property placed in service in tax year 2024. For example, if you purchased $400,000 of eligible property and $100,000 of that property is located in Maine and included in the credit base, the portion of the add-back to include on this line is $100,000/$400,000 or 25% of the total bonus depreciation add-back calculated above. Property that is transferred out of state or disposed of within 12 months after being placed in service in Maine is not eligible for the Maine capital investment credit. Amounts entered on this line are eligible for the recapture subtraction modification on Schedule 1S in future years. Line 6. Enter your share of a fiduciary adjustment (addition modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Attach a copy of your federal Schedule K-1. Line 7. Election to recognize total gain from the sale of Maine real or tangible property – nonresidents only. Nonresident individuals may elect to recognize the entire gain from an installment sale during the taxable year of real or tangible property located in Maine. The election may only be made on a timely filed original return and, once made, is irrevocable. Enter on this line the total gain from the sale of the Maine property that would have been included in your federal adjusted gross income if you had not reported the gain on the installment sale basis, less the amount of the gain from the sale already included in your federal adjusted gross income reported on Form 1040ME, line 14. An entry on this line constitutes an election under this paragraph. 36 M.R.S. § 5147. Line 8. Adjustment for loss, deductions, and other expenses of a pass-through entity financial institution subject to Maine franchise tax. Under Maine law, financial institutions are subject to the Maine franchise tax, regardless of how the institution is organized. This includes a financial institution organized as a pass-through entity, such as a partnership or limited liability company. Maine law provides that the income from an ownership share in a pass-through entity financial institution is not taxable income on the owner’s Maine income tax return. In like manner, any loss, deduction, or expense of a pass- through entity financial institution reflected in an owner’s federal income is not permitted in calculating the Maine taxable income of the owner. 36 M.R.S. § 5122(1)(K). Line 9. Wellness programs tax credit adjustment. Maine taxpayers who claim the Maine credit for wellness programs under 36 M.R.S. § 5219-FF and deducted related expenses on their federal tax return must increase Maine taxable income by the amount federal income was reduced. 36 M.R.S. § 5122(1)(EE). Line 10. Enrolled tribal members in Maine. If the amount on Schedule ETM column C, line 5 is negative, enter that amount on Schedule 1A, line 10 as a positive number. Enclose Schedule ETM available at maine. gov/revenue/tax-return-forms. Also see Form 1040ME, Schedule 1S, line 25. Line 11. Other. This line is reserved for future use, if needed. Do not enter an amount on this line, unless specifically instructed to do so. 6 SCHEDULE 1A — Income Addition Modifications - See page 19 For more information on Maine income modifications, visit maine.gov/revenue/tax-return-forms.

Also include the taxpayer’s distributive share of subtraction modification items from partnerships, S corporations, and other pass-through entities. If you are a resident of Maine and have income taxed by another state, you may be eligible for the Credit for Income Tax Paid to Other Jurisdictions. See Form 1040ME, Schedule A, line 13. Line 1. If included in federal adjusted gross income, enter income from direct obligations of the U.S. Government, such as Series EE and Series HH Savings bonds and U.S. Treasury bills and notes. 36 M.R.S. § 5122(2)(A). Line 2. Enter the amount of any state or local income tax refund included on federal Form 1040 or 1040-SR, Schedule 1, line 1. 36 M.R.S. § 5122(2)(F). Line 3. If included in federal adjusted gross income, enter the taxable amount of social security benefits issued by the U.S. Government and railroad retirement benefits (tier 1 and tier 2) and unemployment and sick benefits issued by the U.S. Railroad Retirement Board. 36 M.R.S. § 5122(2)(C). Line 4. Enter the pension income deduction from the Worksheet for Pension Income Deduction, line P7. Include copies of your 1099 forms to verify the subtraction. 36 M.R.S. § 5122(2)(M-2). Line 5. Non-Maine active duty military pay received by a Maine resident and military compensation received by a nonresident of Maine. 36 M.R.S. § 5122(2)(LL). Maine residents - If included in federal adjusted gross income and not otherwise removed from Maine income, enter the amount of military pay earned during the portion of the taxable year that you were a Maine resident for service performed outside of Maine in compliance with written military orders. Military pay is compensation for: (1) active duty service in the active components of the United States Army, Navy, Air Force, Marines, Coast Guard, or Space Force if your permanent duty station during the performance of such service was located outside of Maine; OR (2) active duty service in the active or reserve components of the United States Army, Navy, Air Force, Marines, Coast Guard, Space Force, or in the Maine National Guard if such service was in support of a federal operational mission or a declared state or federal disaster response when the orders were either at federal direction or at the direction of the Governor of Maine. Note: A “federal operational mission” is limited to activity in support of overseas deployment and excludes standard duty activity, such as training and administrative activities. Nonresidents - If included in federal adjusted gross income and not otherwise removed from Maine income, enter the amount of military compensation received during the portion of the taxable year that you were a nonresident of Maine. 36 M.R.S. § 5142(7). Line 6. Military annuity payments made to a survivor of a deceased member of the military as a result of service in the active or reserve components of the United States Army, Navy, Air Force, Marines, Coast Guard, or Space Force, under a survivor benefit plan or reserve component survivor benefit plan in accordance with 10 United States Code, Chapter 73 are exempt from Maine individual income tax. The deduction must exclude any amount included in the Maine pension income deduction on Form 1040ME, Schedule 1S, line 4. 36 M.R.S. § 5122(2)(HH). Line 7. Use this line only if you retired after 1988 and are receiving retirement benefits from the Maine Public Employees Retirement System (MainePERS). Subtract the amount in box 16 from the amount in box 2a on Form 1099-R issued by MainePERS. Also enter on this line MainePERS rollover amounts previously taxed by the state, whether or not included in federal adjusted gross income. Rollover amounts may be subtracted fully or in part during the tax year of the rollover. Any amount not subtracted in the tax year of the rollover may be subtracted within the two years immediately following the year of the rollover. However, the total amount subtracted over the three-year period may not exceed the pick-up contributions previously taxed by Maine. 36 M.R.S. § 5122(2)(E). Line 8. If your federal adjusted gross income is not more than $100,000 if single or married filing separately or $200,000 if married filing jointly, qualifying surviving spouse, or head of household, enter up to $1,000, per beneficiary, of contributions made to a Maine or non-Maine qualified tuition program ("529 college savings plan"). 36 M.R.S. § 5122(2)(YY). Line 9. Enter your share of a fiduciary adjustment (subtraction modifications) relating to income from an estate or trust (36 M.R.S. § 5122(3)). Enclose a copy of the federal Schedule K-1. Line 10. Bonus Depreciation and Section 179 Recapture amounts required to be added to income under 36 M.R.S. § 5122(1) may be recaptured over the life of the applicable asset in accordance with 36 M.R.S. § 5122(2), paragraphs Q, AA, II, MM, NN, OO, and RR. Individual owners of certain electing S corporations may be allowed bonus depreciation recapture over the life of the applicable asset pursuant to 36 M.R.S. § 5122(2)(X). For more information and examples, visit maine. gov/revenue/tax-return-forms (select Income Tax Guidance Documents). Line 11. Eligible registered caregivers, registered dispensaries, and manufacturing facilities as defined by 22 M.R.S. § 2422 may claim a deduction for expenses related to carrying on a medical cannabis trade or business, in an amount equal to the deduction that would otherwise be allowable for Maine purposes to the extent the deduction was disallowed under Internal Revenue Code, Section 280E. Also enter your registration number or business sales tax number. Enclose a copy of a pro forma federal Schedule C or pro forma federal Form 1065 or 1120-S, including Schedules K and K-1, showing the calculation of the expenses included on this line. 36 M.R.S. § 5122(2)(PP). Line 12. Eligible adult use cannabis establishments and testing facilities as defined by 28-B M.R.S. § 102 may claim a deduction for expenses related to carrying on an adult use cannabis trade or business, in an amount equal to the deduction that would otherwise be allowable for Maine purposes to the extent the deduction was disallowed under Internal Revenue Code, Section 280E. Also enter your registration number or business sales tax number. Enclose a copy of a pro forma federal Schedule C or pro forma federal Form 1065 or 1120-S, including Schedules K and K-1, showing the calculation of the expenses included on this line. 36 M.R.S. § 5122(2)(PP). Line 13. Net operating loss (NOL) recapture. For Maine tax purposes, taxpayers may, in years subsequent to the year of the loss, deduct an amount equal to the net operating loss carried back for federal tax purposes that was required to be added back to Maine income under 36 M.R.S. §§ 5122(1)(H) and 5122(1)(M), except that this NOL deduction was suspended for tax years beginning in 2009, 2010 and 2011. The carryover period for suspended NOL recapture subtraction modifications is equal to the allowable federal NOL carryforward period plus the number of years the subtraction modification was suspended. Also include on this line the amount of NOL carryforward resulting from excess business losses not allowed to be claimed for Maine tax purposes for a tax year beginning in 2018, 2019, or 2020 to the extent the amount does not reduce Maine taxable income to less than zero, has not been previously used to offset Maine taxable income, and is not included in the calculation of any NOL carryback or carryforward for federal tax purposes. Individual shareholders of an electing S corporation may also recapture an NOL addition modification claimed by the entity in a year the corporation was taxed as a C corporation. For more information on Maine’s treatment of NOL’s, go to maine.gov/revenue/tax-return-forms (select Income Tax Guidance Documents). 36 M.R.S. §§ 5122(2)(H), 5122(2)(P), 5122(2) (V), 5122(2)(W), 5122(2)(CC), and 5122(2)(UU). 7 SCHEDULE 1S — Income Subtraction Modifications - See pages 21 and 22 For more information on Maine income modifications, visit maine.gov/revenue/tax-return-forms.

Line 14. FAME nonprofit student loan repayment program. An individual taxpayer may claim, to the extent included in federal adjusted gross income, the income subtraction modification for student loan payments made directly to a lender on behalf of the taxpayer by a student loan repayment program funded by a nonprofit foundation and administered by the Finance Authority of Maine for residents of the State employed by a business located in the state. 36 M.R.S. § 5122(2) (XX). Line 15. Qualified health care student loan payments. A qualified health care employee (generally, an individual who is licensed as a registered nurse, practical nurse, osteopathic physician, or to practice medicine or surgery and is employed by a hospital in Maine) may claim, to the extent included in the employee’s federal adjusted gross income, the income subtraction modification for student loan payments made by an employer directly to the lender. 36 M.R.S. § 5122(2)(SS). Line 16. Municipal property tax benefits for senior citizens. A municipality, by ordinance, may adopt a program that permits claimants who are at least 60 years of age to earn benefits up to a maximum $1,415 by volunteering to provide services to the municipality. The amount of the benefits received during the tax year are exempt from Maine individual income tax. Enter on this line the amount of volunteer benefits you received, up to the maximum allowed, to the extent included in federal adjusted gross income. 36 M.R.S. §§ 5122(2)(EE) and 6232(1-A). Line 17. Family Development Account proceeds. Individuals whose family income is below 200% of the poverty level may open a family development account in connection with an approved community development organization. Account balances and withdrawals are exempt from Maine individual income tax to the extent included in federal adjusted gross income. For more information, contact the University of Maine. 20-A M.R.S. § 10983(4). Line 18. Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds and Airport Authority Bonds. Enter on this line interest from Maine municipal general obligation bonds, private activity bonds, and bonds issued by a Maine airport authority included in federal adjusted income. 30-A M.R.S. § 5772(9) and 6 M.R.S. § 179(10). Line 19. A subtraction modification is allowed on the Maine individual income tax return in an amount equal to the reduction in your salaries and wages expense deduction directly related to claiming the federal Work Opportunity Credit or Empowerment Zone Credit. These amounts are reported on federal Form 5884, line 2 or federal Form 8844, line 2. (Owners of pass-through entities, enter your share of the amount from line 3 of these forms to the extent not included on line 2.). 36 M.R.S. § 5122(2)(B). Line 20. Enter on this line the reduction in federal taxable income related to vessel earnings from fishing operations that were contributed to a capital construction fund. 36 M.R.S. § 5122(2)(I). Enclose a copy of the federal Form 1040. Line 21. Income from ownership share in a financial institution. Enter on this line all items of income, gain, interest, dividends, royalties, and other items of income of a financial institution subject to the Maine franchise tax that are included in your federal adjusted gross income due to an ownership share in the financial institution that is a partnership, S corporation, or entity disregarded as separate from its owner. Also enter the employer identification number of the financial institution. 36 M.R.S. § 5122(2)(K). Line 22. Income from depreciation recapture on the sale of multi- family affordable housing property. To the extent not otherwise removed from Maine income, enter the total amount of capital gains and ordinary income resulting from depreciation recapture in accordance with Internal Revenue Code, Sections 1245 and 1250 realized on the sale of multi-family affordable housing property certified by the Maine State Housing Authority ("MaineHousing"). A copy of the MaineHousing certificate must be attached to the return. 36 M.R.S. § 5122(2)(Z). Line 23. Sale of eligible timberlands. A subtraction modification is allowed on the Maine individual income tax return equal to the applicable percentage of the gain from the sale of sustainably managed, eligible timberlands that is included in federal adjusted gross income. The modification may not reduce Maine taxable income to less than zero; however, unused portions may be carried forward for up to 10 years. Eligible timberlands must be held by the taxpayer for at least 10 years beginning on or after January 1, 2005. Enclose with your return a copy of the written statement from a licensed forester certifying at the time of sale, the sustainably managed eligible timberlands. Use lines 1) through 3) below to calculate the amount of the modification. 36 M.R.S. § 5122(2)(U). 1) Enter the gain recognized on the sale of eligible

timberlands included in federal adjusted gross

income................................................................$___________ 2) Enter the applicable percentage amount

shown below for the number of years the

eligible timberlands were held by the taxpayer

beginning on or after January 1, 2005................____________

If the number of years eligible timberlands

were held by the taxpayer since

January 1, 2005 is: At least But less than Enter 10 11 .0667 11 12 .1333 12 13 .2 13 14 .2667 14 15 .3333 15 16 .4 16 17 .4667 17 18 .5333 18 19 .6 19 20 .6667 3) Multiply line 1 by line 2. Enter result on

Schedule 1S, line 23........................................$____________ Line 24. Business interest deduction recapture. The amount of business interest deduction previously disallowed for Maine tax purposes and required to be added-back under 36 M.R.S. § 5122(1) (NN) may be recaptured, up to 25% per taxable year, to the extent that Maine taxable income is not reduced below zero and the amount has not been previously used to reduce Maine taxable income. 36 M.R.S. § 5122(2)(VV). Line 25. Enrolled tribal members in Maine. If the amount on Schedule ETM, column C, line 5 is greater than zero, enter that amount on line 25. Line 26. Other. See the 2024 Worksheet for Form 1040ME, Schedule 1S, line 26, Income Subtraction Modifications - Other Subtractions available at maine.gov/revenue/tax-return-forms that lists the income subtraction modifications that may be entered on this line. Unless specifically stated, do not enter non-Maine income on this line. 8

SECTION 1 - REFUNDABLE CREDITS: Line 1. Refundable portion of the Dependent Exemption Tax Credit. For Maine residents and part-year residents only. Multiply the amount on Form 1040ME, line 13a by $300. CAUTION: Your credit may be limited if the amount on Form 1040ME, line 16 is more than $200,000 ($400,000 if married filing jointly) OR if you are a part-year resident. Complete the Worksheet for Dependent Exemption tax Credit. Enclose worksheet. 36 M.R.S. § 5219-SS. Special instructions for lines 1 and 9. 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 8812, and enclose with your completed Form 1040ME, Schedule A, and the Worksheet for Dependent Exemption Tax Credit. The federal forms and instructions are available at irs.gov. 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 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 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. 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. 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 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 2024. 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 7. Other Refundable Tax Credits. See line 5 of Form 1040ME, Schedule A, Lines 7 and 19, Other Tax Credits Worksheet for Tax Year 2024 at maine.gov/revenue/tax-return-forms that lists the tax credits that may be entered on this line. Enclose applicable worksheet(s). SCHEDULE A — Maine Tax Adjustments - See page 25 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, 9, 10, 11, 12, 13, and 19 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 14 through 19 may be claimed in their entirety, up to the Maine tax liability. Carryover provisions may apply. SECTION 2 - NONREFUNDABLE CREDITS: Line 9. Nonrefundable Dependent Exemption Tax Credit. For nonresidents only. See the instructions for line 1 above. Enter the amount from line 9 of the worksheet for Dependent Exemption Tax Credit. Enclose worksheet. 36 M.R.S. § 5219-SS. Line 10. 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 11. 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 12. 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 13. 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 14. 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. Line 15. Maine Capital Investment Credit. If your business placed depreciable property in service in Maine for which federal bonus depreciation was claimed, you may qualify for this credit. Enclose worksheet. 36 M.R.S. § 5219-NN. 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) • “Step 4 / Star 5” Quality Child Care Investment Tax Credit • • Tax Credit for Certain Homestead Modifications. Enclose worksheet(s) or supporting documentation for each credit claimed. 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. Other Nonrefundable Tax Credits. See line 17 of Form 1040ME, Schedule A, Lines 7 and 19, Other Tax Credits Worksheet for Tax Year 2024 at maine.gov/revenue/tax-return-forms that lists the tax credits that may be entered on this line. Enclose applicable worksheet(s). 9

PROPERTY TAX FAIRNESS CREDIT (Form 1040ME, line 25d) You may qualify for the refundable Property Tax Fairness Credit up to $1,000 ($2,000 if you are 65 years of age or older)* if you meet all of the following: • You were a Maine resident during any part of the tax year; • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year; • Your total income during 2024 was less than the amount shown in the table below for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a (OR, less than $100,000 if you are 65 years of age or older): • You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 4% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 26.67% of your total income.

Note: The amount of property tax or rent you can include may be limited. See line 8 on Schedule PTFC/STFC. • Your filing status is single, head of household, married filing jointly, or qualifying surviving spouse. *If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($4,000 if you are 65 years of age or older). Note: You cannot take the Property Tax Fairness Credit if your filing status is married filing separately. See Schedule PTFC/STFC for more information. SALES TAX FAIRNESS CREDIT (Form 1040ME, line 25e) You may qualify for the refundable Sales Tax Fairness Credit up to $270, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following: • You were a Maine resident during any part of the tax year; • Your total income during 2024 was not more than $31,750 if filing single; $49,850 if filing head of household; or, $62,500 if married filing jointly; • Your filing status is single, head of household, married filing jointly, or qualifying surviving spouse. Note: You cannot take the Sales Tax Fairness Credit if your filing status is married filing separately or if you are claimed as a dependent on another person’s return. See Schedule PTFC/STFC for more information. ● Maine personal exemption amount: $5,000. ● Maine standard deduction base amounts: • $14,600 single or married filing separately; • $21,900 head of household; • $29,200 married filing jointly or qualifying surviving spouse. ● Maine itemized deductions are limited to $35,250, except medical expenses are not subject to the limit. • Use Form 1040ME, Schedule 2 to claim Maine itemized deductions. ● To report income that is taxable in Maine but not by the federal government (income addition modifications), use Form 1040ME, Schedule 1A. To report income that is taxable by the federal government but not in Maine (income subtraction modifications), use Form 1040ME, Schedule 1S. ● Property Tax Fairness Credit maximum income limitation: $61,250 if single; $97,500 if head of household or married filing jointly or qualifying surviving spouse; or, $100,000 if 65 years of age or older. See Schedule PTFC/STFC for more information. Married taxpayers filing separate tax returns do not qualify for the credit. ● Sales Tax Fairness Credit maximum income limitation: $31,750 single; $49,850 head of household; or, $62,500 married filing jointly or qualifying surviving spouse. See Schedule PTFC/STFC for more information. Married taxpayers filing separate tax returns do not qualify for the credit. ● Child and dependent care credit is refundable for Maine residents and part-year residents, up to $500. ● Adult dependent care credit is refundable for Maine residents and part-year residents, up to $500. ● Earned income tax credit is refundable for Maine residents and part- year residents. ● Dependent exemption tax credit is refundable for Maine residents and part-year residents, up to $300 for each qualifying child or dependent, subject to phaseout. ● Student loan repayment tax credit is available for qualified individuals who have obtained an associate, bachelor's, or graduate degree from an accredited Maine or non-Maine college after 2007 and have made eligible education loan payments. 2024 Tax Year Quick Facts AND If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your income must be less than: Single $61,250 $61,250 $61,250 Head of Household $80,000 $80,000 $97,500 Married filing Jointly or Qualifying surviving spouse $80,000 $97,500 $97,500 OR OR  10

2024 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold *This column must also be used by a surviving spouse with dependent child. Your Tax is: 11 If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: 0 50 0 0 0 50 100 3 3 3 100 200 9 9 9 200 300 15 15 15 300 400 20 20 20 400 500 26 26 26 500 600 32 32 32 600 700 38 38 38 700 800 44 44 44 800 900 49 49 49 900 1,000 55 55 55 1,000 1,000 1,100 61 61 61 1,100 1,200 67 67 67 1,200 1,300 73 73 73 1,300 1,400 78 78 78 1,400 1,500 84 84 84 1,500 1,600 90 90 90 1,600 1,700 96 96 96 1,700 1,800 102 102 102 1,800 1,900 107 107 107 1,900 2,000 113 113 113 2,000 2,000 2,100 119 119 119 2,100 2,200 125 125 125 2,200 2,300 131 131 131 2,300 2,400 136 136 136 2,400 2,500 142 142 142 2,500 2,600 148 148 148 2,600 2,700 154 154 154 2,700 2,800 160 160 160 2,800 2,900 165 165 165 2,900 3,000 171 171 171 3,000 3,000 3,100 177 177 177 3,100 3,200 183 183 183 3,200 3,300 189 189 189 3,300 3,400 194 194 194 3,400 3,500 200 200 200 3,500 3,600 206 206 206 3,600 3,700 212 212 212 3,700 3,800 218 218 218 3,800 3,900 223 223 223 3,900 4,000 229 229 229 4,000 4,000 4,100 235 235 235 4,100 4,200 241 241 241 4,200 4,300 247 247 247 4,300 4,400 252 252 252 4,400 4,500 258 258 258 4,500 4,600 264 264 264 4,600 4,700 270 270 270 4,700 4,800 276 276 276 4,800 4,900 281 281 281 4,900 5,000 287 287 287 5,000 5,000 5,100 293 293 293 5,100 5,200 299 299 299 5,200 5,300 305 305 305 5,300 5,400 310 310 310 5,400 5,500 316 316 316 5,500 5,600 322 322 322 5,600 5,700 328 328 328 5,700 5,800 334 334 334 5,800 5,900 339 339 339 5,900 6,000 345 345 345 6,000 6,000 6,100 351 351 351 6,100 6,200 357 357 357 6,200 6,300 363 363 363 6,300 6,400 368 368 368 6,400 6,500 374 374 374 6,500 6,600 380 380 380 6,600 6,700 386 386 386 6,700 6,800 392 392 392 6,800 6,900 397 397 397 6,900 7,000 403 403 403 7,000 7,000 7,100 409 409 409 7,100 7,200 415 415 415 7,200 7,300 421 421 421 7,300 7,400 426 426 426 7,400 7,500 432 432 432 7,500 7,600 438 438 438 7,600 7,700 444 444 444 7,700 7,800 450 450 450 7,800 7,900 455 455 455 7,900 8,000 461 461 461 8,000 8,000 8,100 467 467 467 8,100 8,200 473 473 473 8,200 8,300 479 479 479 8,300 8,400 484 484 484 8,400 8,500 490 490 490 8,500 8,600 496 496 496 8,600 8,700 502 502 502 8,700 8,800 508 508 508 8,800 8,900 513 513 513 8,900 9,000 519 519 519 9,000 9,000 9,100 525 525 525 9,100 9,200 531 531 531 9,200 9,300 537 537 537 9,300 9,400 542 542 542 9,400 9,500 548 548 548 9,500 9,600 554 554 554 9,600 9,700 560 560 560 9,700 9,800 566 566 566 9,800 9,900 571 571 571 9,900 10,000 577 577 577 10,000 10,000 10,100 583 583 583 10,100 10,200 589 589 589 10,200 10,300 595 595 595 10,300 10,400 600 600 600 10,400 10,500 606 606 606 10,500 10,600 612 612 612 10,600 10,700 618 618 618 10,700 10,800 624 624 624 10,800 10,900 629 629 629 10,900 11,000 635 635 635 11,000 11,000 11,100 641 641 641 11,100 11,200 647 647 647 11,200 11,300 653 653 653 11,300 11,400 658 658 658 11,400 11,500 664 664 664 11,500 11,600 670 670 670 11,600 11,700 676 676 676 11,700 11,800 682 682 682 11,800 11,900 687 687 687 11,900 12,000 693 693 693 12,000 12,000 12,100 699 699 699 12,100 12,200 705 705 705 12,200 12,300 711 711 711 12,300 12,400 716 716 716 12,400 12,500 722 722 722 12,500 12,600 728 728 728 12,600 12,700 734 734 734 12,700 12,800 740 740 740 12,800 12,900 745 745 745 12,900 13,000 751 751 751 13,000 13,000 13,100 757 757 757 13,100 13,200 763 763 763 13,200 13,300 769 769 769 13,300 13,400 774 774 774 13,400 13,500 780 780 780 13,500 13,600 786 786 786 13,600 13,700 792 792 792 13,700 13,800 798 798 798 13,800 13,900 803 803 803 13,900 14,000 809 809 809 14,000 14,000 14,100 815 815 815 14,100 14,200 821 821 821 14,200 14,300 827 827 827 14,300 14,400 832 832 832 14,400 14,500 838 838 838 14,500 14,600 844 844 844 14,600 14,700 850 850 850 14,700 14,800 856 856 856 14,800 14,900 861 861 861 14,900 15,000 867 867 867 15,000 15,000 15,100 873 873 873 15,100 15,200 879 879 879 15,200 15,300 885 885 885 15,300 15,400 890 890 890 15,400 15,500 896 896 896 15,500 15,600 902 902 902 15,600 15,700 908 908 908 15,700 15,800 914 914 914 15,800 15,900 919 919 919 15,900 16,000 925 925 925 16,000 16,000 16,100 931 931 931 16,100 16,200 937 937 937 16,200 16,300 943 943 943 16,300 16,400 948 948 948 16,400 16,500 954 954 954 16,500 16,600 960 960 960 16,600 16,700 966 966 966 16,700 16,800 972 972 972 16,800 16,900 977 977 977 16,900 17,000 983 983 983 17,000 17,000 17,100 989 989 989 17,100 17,200 995 995 995 17,200 17,300 1,001 1,001 1,001 17,300 17,400 1,006 1,006 1,006 17,400 17,500 1,012 1,012 1,012 17,500 17,600 1,018 1,018 1,018 17,600 17,700 1,024 1,024 1,024 17,700 17,800 1,030 1,030 1,030 17,800 17,900 1,035 1,035 1,035 17,900 18,000 1,041 1,041 1,041 18,000 18,000 18,100 1,047 1,047 1,047 18,100 18,200 1,053 1,053 1,053 18,200 18,300 1,059 1,059 1,059 18,300 18,400 1,064 1,064 1,064 18,400 18,500 1,070 1,070 1,070 18,500 18,600 1,076 1,076 1,076 18,600 18,700 1,082 1,082 1,082 18,700 18,800 1,088 1,088 1,088 18,800 18,900 1,093 1,093 1,093 18,900 19,000 1,099 1,099 1,099 19,000 19,000 19,100 1,105 1,105 1,105 19,100 19,200 1,111 1,111 1,111 19,200 19,300 1,117 1,117 1,117 19,300 19,400 1,122 1,122 1,122 19,400 19,500 1,128 1,128 1,128 19,500 19,600 1,134 1,134 1,134 19,600 19,700 1,140 1,140 1,140 19,700 19,800 1,146 1,146 1,146 19,800 19,900 1,151 1,151 1,151 19,900 20,000 1,157 1,157 1,157 20,000 20,000 20,100 1,163 1,163 1,163 20,100 20,200 1,169 1,169 1,169 20,200 20,300 1,175 1,175 1,175 20,300 20,400 1,180 1,180 1,180 20,400 20,500 1,186 1,186 1,186 20,500 20,600 1,192 1,192 1,192 20,600 20,700 1,198 1,198 1,198 20,700 20,800 1,204 1,204 1,204 20,800 20,900 1,209 1,209 1,209 20,900 21,000 1,215 1,215 1,215 21,000 21,000 21,100 1,221 1,221 1,221 21,100 21,200 1,227 1,227 1,227 21,200 21,300 1,233 1,233 1,233 21,300 21,400 1,238 1,238 1,238 21,400 21,500 1,244 1,244 1,244 21,500 21,600 1,250 1,250 1,250 21,600 21,700 1,256 1,256 1,256 21,700 21,800 1,262 1,262 1,262 21,800 21,900 1,267 1,267 1,267 21,900 22,000 1,273 1,273 1,273 22,000 22,000 22,100 1,279 1,279 1,279 22,100 22,200 1,285 1,285 1,285 22,200 22,300 1,291 1,291 1,291 22,300 22,400 1,296 1,296 1,296 22,400 22,500 1,302 1,302 1,302 22,500 22,600 1,308 1,308 1,308 22,600 22,700 1,314 1,314 1,314 22,700 22,800 1,320 1,320 1,320 22,800 22,900 1,325 1,325 1,325 22,900 23,000 1,331 1,331 1,331 23,000 23,000 23,100 1,337 1,337 1,337 23,100 23,200 1,343 1,343 1,343 23,200 23,300 1,349 1,349 1,349 23,300 23,400 1,354 1,354 1,354 23,400 23,500 1,360 1,360 1,360 23,500 23,600 1,366 1,366 1,366 23,600 23,700 1,372 1,372 1,372 23,700 23,800 1,378 1,378 1,378 23,800 23,900 1,383 1,383 1,383 23,900 24,000 1,389 1,389 1,389 24,000 24,000 24,100 1,395 1,395 1,395 24,100 24,200 1,401 1,401 1,401 24,200 24,300 1,407 1,407 1,407 24,300 24,400 1,412 1,412 1,412 24,400 24,500 1,418 1,418 1,418 24,500 24,600 1,424 1,424 1,424 24,600 24,700 1,430 1,430 1,430 24,700 24,800 1,436 1,436 1,436 24,800 24,900 1,441 1,441 1,441 24,900 25,000 1,447 1,447 1,447 25,000 25,000 25,100 1,453 1,453 1,453 25,100 25,200 1,459 1,459 1,459 25,200 25,300 1,465 1,465 1,465 25,300 25,400 1,470 1,470 1,470 25,400 25,500 1,476 1,476 1,476 25,500 25,600 1,482 1,482 1,482 25,600 25,700 1,488 1,488 1,488 25,700 25,800 1,494 1,494 1,494 25,800 25,900 1,499 1,499 1,499 25,900 26,000 1,505 1,505 1,505 26,000 26,000 26,100 1,511 1,511 1,511 26,100 26,200 1,518 1,517 1,517 26,200 26,300 1,525 1,523 1,523 26,300 26,400 1,531 1,528 1,528 26,400 26,500 1,538 1,534 1,534 26,500 26,600 1,545 1,540 1,540 26,600 26,700 1,552 1,546 1,546 26,700 26,800 1,558 1,552 1,552 26,800 26,900 1,565 1,557 1,557 26,900 27,000 1,572 1,563 1,563 27,000 27,000 27,100 1,579 1,569 1,569 27,100 27,200 1,585 1,575 1,575 27,200 27,300 1,592 1,581 1,581 27,300 27,400 1,599 1,586 1,586 27,400 27,500 1,606 1,592 1,592 27,500 27,600 1,612 1,598 1,598 27,600 27,700 1,619 1,604 1,604 27,700 27,800 1,626 1,610 1,610 27,800 27,900 1,633 1,615 1,615 27,900 28,000 1,639 1,621 1,621

*This column must also be used by a surviving spouse with dependent child. 12 2024 MAINE INCOME TAX TABLE If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: If Line 19 Form 1040ME is: And Your Filing Status is: At Least But Less Than Single or Married- Filing Separately Married Filing Jointly* Head of House- hold Your Tax is: 28,000 28,000 28,100 1,646 1,627 1,627 28,100 28,200 1,653 1,633 1,633 28,200 28,300 1,660 1,639 1,639 28,300 28,400 1,666 1,644 1,644 28,400 28,500 1,673 1,650 1,650 28,500 28,600 1,680 1,656 1,656 28,600 28,700 1,687 1,662 1,662 28,700 28,800 1,693 1,668 1,668 28,800 28,900 1,700 1,673 1,673 28,900 29,000 1,707 1,679 1,679 29,000 29,000 29,100 1,714 1,685 1,685 29,100 29,200 1,720 1,691 1,691 29,200 29,300 1,727 1,697 1,697 29,300 29,400 1,734 1,702 1,702 29,400 29,500 1,741 1,708 1,708 29,500 29,600 1,747 1,714 1,714 29,600 29,700 1,754 1,720 1,720 29,700 29,800 1,761 1,726 1,726 29,800 29,900 1,768 1,731 1,731 29,900 30,000 1,774 1,737 1,737 30,000 30,000 30,100 1,781 1,743 1,743 30,100 30,200 1,788 1,749 1,749 30,200 30,300 1,795 1,755 1,755 30,300 30,400 1,801 1,760 1,760 30,400 30,500 1,808 1,766 1,766 30,500 30,600 1,815 1,772 1,772 30,600 30,700 1,822 1,778 1,778 30,700 30,800 1,828 1,784 1,784 30,800 30,900 1,835 1,789 1,789 30,900 31,000 1,842 1,795 1,795 31,000 31,000 31,100 1,849 1,801 1,801 31,100 31,200 1,855 1,807 1,807 31,200 31,300 1,862 1,813 1,813 31,300 31,400 1,869 1,818 1,818 31,400 31,500 1,876 1,824 1,824 31,500 31,600 1,882 1,830 1,830 31,600 31,700 1,889 1,836 1,836 31,700 31,800 1,896 1,842 1,842 31,800 31,900 1,903 1,847 1,847 31,900 32,000 1,909 1,853 1,853 32,000 32,000 32,100 1,916 1,859 1,859 32,100 32,200 1,923 1,865 1,865 32,200 32,300 1,930 1,871 1,871 32,300 32,400 1,936 1,876 1,876 32,400 32,500 1,943 1,882 1,882 32,500 32,600 1,950 1,888 1,888 32,600 32,700 1,957 1,894 1,894 32,700 32,800 1,963 1,900 1,900 32,800 32,900 1,970 1,905 1,905 32,900 33,000 1,977 1,911 1,911 33,000 33,000 33,100 1,984 1,917 1,917 33,100 33,200 1,990 1,923 1,923 33,200 33,300 1,997 1,929 1,929 33,300 33,400 2,004 1,934 1,934 33,400 33,500 2,011 1,940 1,940 33,500 33,600 2,017 1,946 1,946 33,600 33,700 2,024 1,952 1,952 33,700 33,800 2,031 1,958 1,958 33,800 33,900 2,038 1,963 1,963 33,900 34,000 2,044 1,969 1,969 34,000 34,000 34,100 2,051 1,975 1,975 34,100 34,200 2,058 1,981 1,981 34,200 34,300 2,065 1,987 1,987 34,300 34,400 2,071 1,992 1,992 34,400 34,500 2,078 1,998 1,998 34,500 34,600 2,085 2,004 2,004 34,600 34,700 2,092 2,010 2,010 34,700 34,800 2,098 2,016 2,016 34,800 34,900 2,105 2,021 2,021 34,900 35,000 2,112 2,027 2,027 35,000 35,000 35,100 2,119 2,033 2,033 35,100 35,200 2,125 2,039 2,039 35,200 35,300 2,132 2,045 2,045 35,300 35,400 2,139 2,050 2,050 35,400 35,500 2,146 2,056 2,056 35,500 35,600 2,152 2,062 2,062 35,600 35,700 2,159 2,068 2,068 35,700 35,800 2,166 2,074 2,074 35,800 35,900 2,173 2,079 2,079 35,900 36,000 2,179 2,085 2,085 36,000 36,000 36,100 2,186 2,091 2,091 36,100 36,200 2,193 2,097 2,097 36,200 36,300 2,200 2,103 2,103 36,300 36,400 2,206 2,108 2,108 36,400 36,500 2,213 2,114 2,114 36,500 36,600 2,220 2,120 2,120 36,600 36,700 2,227 2,126 2,126 36,700 36,800 2,233 2,132 2,132 36,800 36,900 2,240 2,137 2,137 36,900 37,000 2,247 2,143 2,143 37,000 37,000 37,100 2,254 2,149 2,149 37,100 37,200 2,260 2,155 2,155 37,200 37,300 2,267 2,161 2,161 37,300 37,400 2,274 2,166 2,166 37,400 37,500 2,281 2,172 2,172 37,500 37,600 2,287 2,178 2,178 37,600 37,700 2,294 2,184 2,184 37,700 37,800 2,301 2,190 2,190 37,800 37,900 2,308 2,195 2,195 37,900 38,000 2,314 2,201 2,201 38,000 38,000 38,100 2,321 2,207 2,207 38,100 38,200 2,328 2,213 2,213 38,200 38,300 2,335 2,219 2,219 38,300 38,400 2,341 2,224 2,224 38,400 38,500 2,348 2,230 2,230 38,500 38,600 2,355 2,236 2,236 38,600 38,700 2,362 2,242 2,242 38,700 38,800 2,368 2,248 2,248 38,800 38,900 2,375 2,253 2,253 38,900 39,000 2,382 2,259 2,259 39,000 39,000 39,100 2,389 2,265 2,265 39,100 39,200 2,395 2,271 2,272 39,200 39,300 2,402 2,277 2,279 39,300 39,400 2,409 2,282 2,285 39,400 39,500 2,416 2,288 2,292 39,500 39,600 2,422 2,294 2,299 39,600 39,700 2,429 2,300 2,306 39,700 39,800 2,436 2,306 2,312 39,800 39,900 2,443 2,311 2,319 39,900 40,000 2,449 2,317 2,326 40,000 40,000 40,100 2,456 2,323 2,333 40,100 40,200 2,463 2,329 2,339 40,200 40,300 2,470 2,335 2,346 40,300 40,400 2,476 2,340 2,353 40,400 40,500 2,483 2,346 2,360 40,500 40,600 2,490 2,352 2,366 40,600 40,700 2,497 2,358 2,373 40,700 40,800 2,503 2,364 2,380 40,800 40,900 2,510 2,369 2,387 40,900 41,000 2,517 2,375 2,393 41,000 41,000 41,100 2,524 2,381 2,400 41,100 41,200 2,530 2,387 2,407 41,200 41,300 2,537 2,393 2,414 41,300 41,400 2,544 2,398 2,420 41,400 41,500 2,551 2,404 2,427 41,500 41,600 2,557 2,410 2,434 41,600 41,700 2,564 2,416 2,441 41,700 41,800 2,571 2,422 2,447 41,800 41,900 2,578 2,427 2,454 41,900 42,000 2,584 2,433 2,461 42,000 42,000 42,100 2,591 2,439 2,468 42,100 42,200 2,598 2,445 2,474 42,200 42,300 2,605 2,451 2,481 42,300 42,400 2,611 2,456 2,488 42,400 42,500 2,618 2,462 2,495 42,500 42,600 2,625 2,468 2,501 42,600 42,700 2,632 2,474 2,508 42,700 42,800 2,638 2,480 2,515 42,800 42,900 2,645 2,485 2,522 42,900 43,000 2,652 2,491 2,528 43,000 43,000 43,100 2,659 2,497 2,535 43,100 43,200 2,665 2,503 2,542 43,200 43,300 2,672 2,509 2,549 43,300 43,400 2,679 2,514 2,555 43,400 43,500 2,686 2,520 2,562 43,500 43,600 2,692 2,526 2,569 43,600 43,700 2,699 2,532 2,576 43,700 43,800 2,706 2,538 2,582 43,800 43,900 2,713 2,543 2,589 43,900 44,000 2,719 2,549 2,596 44,000 44,000 44,100 2,726 2,555 2,603 44,100 44,200 2,733 2,561 2,609 44,200 44,300 2,740 2,567 2,616 44,300 44,400 2,746 2,572 2,623 44,400 44,500 2,753 2,578 2,630 44,500 44,600 2,760 2,584 2,636 44,600 44,700 2,767 2,590 2,643 44,700 44,800 2,773 2,596 2,650 44,800 44,900 2,780 2,601 2,657 44,900 45,000 2,787 2,607 2,663 45,000 45,000 45,100 2,794 2,613 2,670 45,100 45,200 2,800 2,619 2,677 45,200 45,300 2,807 2,625 2,684 45,300 45,400 2,814 2,630 2,690 45,400 45,500 2,821 2,636 2,697 45,500 45,600 2,827 2,642 2,704 45,600 45,700 2,834 2,648 2,711 45,700 45,800 2,841 2,654 2,717 45,800 45,900 2,848 2,659 2,724 45,900 46,000 2,854 2,665 2,731 46,000 46,000 46,100 2,861 2,671 2,738 46,100 46,200 2,868 2,677 2,744 46,200 46,300 2,875 2,683 2,751 46,300 46,400 2,881 2,688 2,758 46,400 46,500 2,888 2,694 2,765 46,500 46,600 2,895 2,700 2,771 46,600 46,700 2,902 2,706 2,778 46,700 46,800 2,908 2,712 2,785 46,800 46,900 2,915 2,717 2,792 46,900 47,000 2,922 2,723 2,798 47,000 47,000 47,100 2,929 2,729 2,805 47,100 47,200 2,935 2,735 2,812 47,200 47,300 2,942 2,741 2,819 47,300 47,400 2,949 2,746 2,825 47,400 47,500 2,956 2,752 2,832 47,500 47,600 2,962 2,758 2,839 47,600 47,700 2,969 2,764 2,846 47,700 47,800 2,976 2,770 2,852 47,800 47,900 2,983 2,775 2,859 47,900 48,000 2,989 2,781 2,866 48,000 48,000 48,100 2,996 2,787 2,873 48,100 48,200 3,003 2,793 2,879 48,200 48,300 3,010 2,799 2,886 48,300 48,400 3,016 2,804 2,893 48,400 48,500 3,023 2,810 2,900 48,500 48,600 3,030 2,816 2,906 48,600 48,700 3,037 2,822 2,913 48,700 48,800 3,043 2,828 2,920 48,800 48,900 3,050 2,833 2,927 48,900 49,000 3,057 2,839 2,933 49,000 49,000 49,100 3,064 2,845 2,940 49,100 49,200 3,070 2,851 2,947 49,200 49,300 3,077 2,857 2,954 49,300 49,400 3,084 2,862 2,960 49,400 49,500 3,091 2,868 2,967 49,500 49,600 3,097 2,874 2,974 49,600 49,700 3,104 2,880 2,981 49,700 49,800 3,111 2,886 2,987 49,800 49,900 3,118 2,891 2,994 49,900 50,000 3,124 2,897 3,001 50,000 50,000 50,100 3,131 2,903 3,008 50,100 50,200 3,138 2,909 3,014 50,200 50,300 3,145 2,915 3,021 50,300 50,400 3,151 2,920 3,028 50,400 50,500 3,158 2,926 3,035 50,500 50,600 3,165 2,932 3,041 50,600 50,700 3,172 2,938 3,048 50,700 50,800 3,178 2,944 3,055 50,800 50,900 3,185 2,949 3,062 50,900 51,000 3,192 2,955 3,068 51,000 51,000 51,100 3,199 2,961 3,075 51,100 51,200 3,205 2,967 3,082 51,200 51,300 3,212 2,973 3,089 51,300 51,400 3,219 2,978 3,095 51,400 51,500 3,226 2,984 3,102 51,500 51,600 3,232 2,990 3,109 51,600 51,700 3,239 2,996 3,116 51,700 51,800 3,246 3,002 3,122 51,800 51,900 3,253 3,007 3,129 51,900 52,000 3,259 3,013 3,136 2024 TAX RATE SCHEDULES For Single Individuals and Married Persons Filing Separate Returns If the taxable income is: The tax is: Less than $26,050 5.8% of Maine taxable income $26,050 but less than $61,600 $1,511 plus 6.75% of excess over $26,050 $61,600 or more $3,911 plus 7.15% of excess over $61,600 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household If the taxable income is: The tax is: Less than $39,050 5.8% of Maine taxable income $39,050 but less than $92,450 $2,265 plus 6.75% of excess over $39,050 $92,450 or more $5,870 plus 7.15% of excess over $92,450 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is: The tax is: Less than $52,100 5.8% of Maine taxable income $52,100 but less than $123,250 $3,022 plus 6.75% of excess over $52,100 $123,250 or more $7,825 plus 7.15% of excess over $123,250

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.00 SUBTRACTIONS from federal adjusted gross income. 1. U.S. Government Bond interest included in federal adjusted gross income. (See instructions.)....... 1. 2. State income tax refund. (Only if included in federal adjusted gross income.).................................. 2. 3. Social Security and Railroad Retirement Benefits included in federal adjusted gross

income. (See instructions.)................................................................................................................ 3. 4. Pension income deduction. (Complete and attach the worksheet on back.)..................................... 4.

Check here if the amount on line 4 includes military retirement pay

(from line P6 of the Worksheet for Pension Income Deduction)............................ 5. Non-Maine active duty military pay received by a Maine resident and military

compensation received by a nonresident of Maine. (See instructions.)............................................. 5. 6. Military annuity payments made to a survivor of a deceased member of the military........................ 6. 7. Maine Public Employees Retirement System pick-up contributions paid to the taxpayer

during 2024 which have been previously taxed by the state............................................................. 7. 8. Contributions to Qualified Tuition Programs - 529 Plans. (Limited to $1,000 per

beneficiary. See Instructions)............................................................................................................. 8. 9. Fiduciary adjustment - subtractions only. (Attach a copy of your federal Schedule K-1.).................. 9. 10. Bonus depreciation and section 179 recapture. (See instructions.).................................................... 10. 11. Medical cannabis business expenses. (See instructions.)................................................................. 11.

Enter your registration number or sales tax number:_ ______________________________ 12. Adult use cannabis business expenses. (See instructions.).............................................................. 12.

Enter your registration number or sales tax number:_ ______________________________ 13. Net operating loss recapture.............................................................................................................. 13. 14. FAME nonprofit student loan repayment program.............................................................................. 14. 15. Qualified health care student loan payments made by your employer.............................................. 15. 16. Municipal property tax benefits for senior citizens............................................................................. 16. 17. Family Development Account proceeds............................................................................................. 17. 18. Interest from Maine Municipal General Obligation Bonds, Private Activity Bonds,

and Airport Authority Bonds included in federal adjusted gross income............................................ 18. 19. Amount of the reduction in your salaries and wages expense deductions related to

claiming the federal Work Opportunity Credit or Empowerment Zone Credit.................................... 19. 20. Earnings from fishing operations contributed to a capital construction fund...................................... 20. Name(s) as shown on Form 1040ME Your Social Security Number 99 *2402105* 2024 SCHEDULE 1S Form 1040ME Attachment Sequence No. 5 Income Subtraction Modifications See instructions on pages 7 through 8. Enclose with your Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. DO NOT ENTER $ signs, commas, or decimals. 1 Continue on Form 1040ME, Schedule 1S, page 2 Clear Print

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.00 45,864.00 21. All items of income, gain, interest, dividends, royalties and other items of income of

a pass-through financial institution due to an ownership share in the financial institution.

EIN of financial institution: ____________________ ......................................................................... 21. 22. The total of capital gains and ordinary income resulting from depreciation recapture

from the sale of multi-family affordable housing property.................................................................... 22. 23. Percentage of gain from the sale of eligible timberlands................................................................... 23. 24. Business interest deduction recapture............................................................................................... 24. 25. Enrolled tribal members in Maine. If Schedule ETM, column C, line 5 is greater than zero,

enter the amount here. Otherwise, leave this line blank. (Attach Schedule ETM.)............................. 25. 26. Other. (Attach worksheet(s) - see instructions.)................................................................................. 26. 27. Total Subtractions. (Add lines 1 through 26 - enter here and on 1040ME, line 15b.)...................... 27. Worksheet for Pension Income Deduction - Schedule 1S, Line 4 Enclose this worksheet and copies of your 1099 form(s) with Form 1040ME Note: Enter eligible non-military pension benefits on line P1 and eligible military retirement pay on line P6.

Taxpayer Spouse* P1. Total eligible non-military pension income (both Maine and non-Maine sources) included

in your federal adjusted gross income (from federal Form 1040, lines 4b and 5b or

Form 1040-SR, lines 4b and 5b). CAUTION: Include only deductible pension benefits

that are not specifically excluded. See the instructions below...........................................P1. P2. Maximum allowable deduction...........................................................................................P2. P3. Total social security and railroad retirement benefits you received - whether

taxable or not.....................................................................................................................P3. P4. Subtract line P3 from line P2 (if zero or less, enter zero)..................................................P4. P5. Enter the smaller of line P1 or line P4 here.......................................................................P5. P6. Total eligible military retirement pay included in your federal adjusted gross income

(from federal Form 1040, lines 4b and 5b or Form 1040-SR, lines 4b and 5b).................P6. P7. Add line P5 and line P6 and enter the total for both spouses on Schedule 1S, line 4.......P7. *Use this column only if you are married filing jointly and only if your spouse separately earned an eligible pension. 457(b) plans received prior to age 55 that is not part of a series of equal periodic payments made over the life of the recipient and the recipient’s designated beneficiary, if applicable, may not be included in the deductible pension amount. Note that a conversion of benefits from one account to another does not qualify for the pension income deduction. For example, a deduction may not be taken when a taxpayer converts a traditional IRA to a Roth IRA. The taxpayer, in this case, does not receive a retirement or IRA benefit at the time of conversion.

Pension benefits that do not qualify are those received from an ineligible deferred compensation plan under IRC section 457(f), refunds of excess contributions, lump-sum distributions included on federal Form 4972 and distributions subject to the additional 10% federal tax on early distributions. See federal Form 5329, Part 1, or federal Form 1040 or 1040-SR, Schedule 2, line 8. Also, disability benefits reported as wages on your federal income tax return do not qualify.

*Eligible pension income does not include benefits earned by another person, except in the case of a surviving spouse. Only the individual who earned the benefit from prior employment may claim the pension income for the deduction. However, a widowed spouse receiving survivor’s benefits under an eligible pension plan may claim that amount for purposes of this deduction, but the total pension deduction for the surviving spouse may not exceed $45,864.

The benefits received under a United States military retirement plan, including survivor benefits, are fully exempt from Maine income tax. See line P6 of the worksheet above. Only military retirement pay received as a result of service in the United States Army, Navy, Air Force, Marines, Coast Guard, or Space Force qualify for the military retirement deduction on line P6.

In addition, you and your spouse (if married) may each deduct up to $45,864 of other eligible pension income* that is included in your federal adjusted gross income. The $45,864 cap must be reduced by any social security and railroad retirement benefits received, whether taxable or not.

Deductible pension income, other than military retirement pay, includes state and federal pension benefits and retirement benefits received from plans established and maintained by an employer for the benefit of its employees under Internal Revenue Code (IRC) sections 401(a) (qualified pension plans, including qualified 401 SIMPLE plans), 401(k) (qualified cash or deferred arrangements) and 403 (employee annuities). Deductible pension income also includes benefits received from an individual retirement account under IRC section 408, Roth IRA accounts under IRC section 408A, SIMPLE individual retirement accounts under IRC section 408(k), simplified employee pension plans under IRC section 408(p), benefits received under IRC section 457(b) (state and local government/tax exempt organizations/eligible deferred compensation plans), except that pick-up contributions received from the Maine Public Employees Retirement System (“MainePERS”) allowed to be deducted on Form 1040ME, Schedule 1S, line 7 and pension income from 99 *2402203* 2024 Form 1040ME, Schedule 1S, page 2 DO NOT ENTER $ signs, commas, or decimals. 2 Clear Print

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.00 3 5,2 5 0 .00 .00 Itemized Deductions for Form 1040ME, line 17 Enclose with Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. 99 Name(s) as shown on Form 1040ME Your Social Security Number 1. Total itemized deductions from federal Form 1040 or 1040-SR, Schedule A, line 17............................... 1. 2. a. Taxes you paid included in line 1 above from federal Form 1040 or 1040-SR, Schedule A, line 5e; or Form 1040-NR, Schedule A, line 1b...............................................................................................................2a. b. Deductible costs, included in line 1 above, incurred in the production of Maine

exempt income.................................................................................................................................. 2b. c. Amount included in line 1 attributable to income from an ownership interest in a pass-through entity financial institution............................................................................................. 2c. d. Medical and dental expenses included in line 1 above from federal Form 1040 or 1040-SR, Schedule A, line 4............................................................................................................. 2d. e. Total. Add lines 2a, 2b, 2c, and 2d................................................................................................... 2e. 3. a. Deductible costs of producing income exempt from federal income tax, but taxable by

Maine................................................................................................................................................ 3a. b. State and local real estate taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5b............... 3b. c. Personal property taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5c............... 3c. d. Total. Add lines 3a, 3b, and 3c........................................................................................................... 3d. 4. Line 1 minus line 2e plus line 3d................................................................................................................. 4. 5. Maximum allowable itemized deduction................................................................................................... 5. 6. Enter the smaller of line 4 or line 5........................................................................................................... 6. 7. Add line 2d and line 6. Enter the result here and on Form 1040ME, line 17.*.......................................... 7. *Note: If the amount on line 7 above is less than your allowable standard deduction, use the standard deduction. If married filing separately, however, both spouses must either itemize or use the standard deduction.

CAUTION: The total itemized deduction, on line 7 above may be limited. You must complete the Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $97,150 if single or married filing separately; $145,750 if head of household; or .$194,300 if married filing jointly or qualifying surviving spouse. *2402204* 2024 SCHEDULE 2 Form 1040ME Attachment Sequence No. 6 DO NOT ENTER $ signs, commas, or decimals. 1 Clear Print

Line 1. Total Itemized Deductions from federal Form 1040 or Form 1040-SR. Enter your total itemized deductions as shown on federal Form 1040 or 1040-SR, Schedule A, line 17. Line 2a. Enter the amount of taxes you paid included in line 1, from federal Form 1040 or 1040-SR, Schedule A, line 5e; or Form 1040- NR, Schedule A, line 1b. Line 2b. Deductible costs, included in line 1, incurred in the production of Maine exempt income. Enter any interest or other expense items attributable to income not taxable under Maine law. Line 3a. Deductible costs of producing income exempt from federal income tax but taxable by Maine. Enter any interest or other expense items attributable to income taxable under Maine law, but exempt from federal income tax. Enter only amounts not included on line 1. Schedule 2 - Itemized Deductions Instructions Line 3b. State and local real estate taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5b. Line 3c. State and local personal property taxes you paid from federal Form 1040 or 1040-SR, Schedule A, line 5c. Line 7. If the amount on this line is less than your allowable standard deduction, use the standard deduction. If married filing separately, however, both spouses must either itemize or use the standard deduction. CAUTION: The amount on line 7 may be limited. You must complete the Maine Worksheet for Standard / Itemized Deductions (for Form 1040ME, line 17) to calculate your reduced deduction amount if the amount on Form 1040ME, line 16 is more than $97,150 if single or married filing separately; $145,750 if head of household; or $194,300 if married filing jointly or qualifying surviving spouse. 2

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.00 2024 Adjustments to Tax See instructions. Enclose with Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. 99 *2402103* Name(s) as shown on Form 1040ME Your Social Security Number *Note: Personal credits included on lines 1, 2, 3, 4, 5, 9, 10, 11, 12, 13, and 19 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). SCHEDULE A Form 1040ME Attachment Sequence No. 7 Section 1. REFUNDABLE CREDITS: 1. Dependent Exemption Tax Credit - for Maine residents and part-year residents only.

Enter the amount from Form 1040ME, line 13a_______x $300. (Enclose worksheet.)..............*1. 2. 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.)...*2. 3. Adult Dependent Care Credit. Enter amount from line 7, or line 7a, of the Adult

Dependent Care Credit Worksheet. (Enclose worksheet.).......................................................*3. 4. 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.)_ ..........................................................................................*4. 5. Student Loan Repayment Tax Credit - for Maine residents and part-year

residents only. (Enclose worksheet.) .....................................................................................*5. 6. Rehabilitation of Historic Properties after 2007. (Enclose worksheet.)................................ 6. 7. Other Refundable Tax Credits. (Enclose applicable worksheet(s).)..................................... 7. 8. Total Refundable Credits. Add lines 1 through 7. Enter result here and on

Form 1040ME, line 25c................................................................................................................ 8. Section 2. NONREFUNDABLE CREDITS (See instructions for details) 9. Dependent Exemption Tax Credit - for nonresidents only. (Enclose worksheet.)..............*9. 10. Child Care Credit. Enter amount from line 6, or line 6a,

of the Child Care Credit Worksheet on the next page. (Enclose worksheet.)........................*10. 11. Adult Dependent Care Credit. Enter amount from line 8, or line 8a, of the Adult

Dependent Care Credit Worksheet. (Enclose worksheet.).....................................................*11. 12. Earned Income Tax Credit for nonresidents only. Enter amount from line 4 of the

Earned Income Tax Credit Worksheet. (Enclose worksheet.)................................................*12. 13. 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).)..*13. 14. Maine Seed Capital Credit. (Enclose worksheet.) ................................................................14. 15. Maine Capital Investment Credit. (Enclose worksheet.) .....................................................15. 16. Research Expense Tax Credit. (Enclose worksheet.) ..........................................................16. 17. Carryforward of Certain Credit Amounts. (Enclose worksheet.) ........................................ 17. 18. Pine Tree Development Zone Credit - Enter the amount from the Credit Application

Worksheet. (Enclose worksheet.)..............................................................................................18. 19. Other Nonrefundable Tax Credits. (Enclose applicable worksheet(s).).............................. 19. 20. Total Nonrefundable Credits - Add lines 9 through 19............................................................20. 21. Maine Income Tax - Form 1040ME, line 22..............................................................................21. 22. Allowable Nonrefundable Credits - Amount on line 20 or line 21, whichever is less.

Enter here and on Form 1040ME, line 23..................................................................................22. DO NOT ENTER $ signs, commas, or decimals. 1 Clear Print

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 (OFCS). After March 27, 2023, your child care provider may have a Star 5 Quality Certificate issued by the OCFS. If so, enter the 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 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 2. 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 10. 2024 - Worksheet for Child Care Credit - Schedule A, Lines 2 and 10 (Enclose with your Form 1040ME) 2024 - Worksheet for Dependent Exemption Tax Credit - Schedule A, Lines 1 and 9 (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 2024 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 1. Except, if you are filing Schedule NRH,

continue to line 9...................................................................................................................................................8. ______________

Part-year residents and nonresidents, continue to line 9. 9. Ratio of Maine-source income. For those filing Schedule NR or Schedule NRH:

You must prorate your dependent exemption tax credit.

If filing Schedule NR, multiply line 8 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7).

If 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).....................................................................................9. ______________

Maine Residents and part-year residents: enter line 9 on Schedule A, line 1.

Nonresidents: enter line 9 on Schedule A, line 9. 2

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Enter your If married, enter your date of birth spouse’s date of birth Physical location of property where you lived during 2024 (if different from your mailing address): TOTAL INCOME - Complete line 1 or line 2 below, but not both. Complete line 1 if you do not file federal Form 1040 or Form 1040-SR. Complete line 2 if you do file federal Form 1040 or Form 1040-SR. Then go to line 3. IF YOU DO NOT FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 1. (a) Social security benefits and railroad retirement benefits. (See instructions.).................................... 1a. (b) Interest and dividends. (See instructions.)......................................................................................... 1b. (c) Pensions, annuities and IRA distributions. (See instructions.)........................................................... 1c. (d) Wages, salaries, tips, etc. (See instructions.).................................................................................... 1d. (e) Other income. (See instructions.)...................................................................................................... 1e. OR, IF YOU DO FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 2. (a) Federal total income. (From federal Form 1040, line 9 or Form 1040-SR, line 9.) (If filing Schedule NRH - see instructions.)........................................................................................ 2a. (b) Social security benefits not included on line 2a above. (Federal Form 1040, line 6a minus line 6b or Form 1040-SR, line 6a minus line 6b) and railroad retirement benefits not included on line 2a above. (See instructions.)................................................................................................. 2b. (c) Interest not included on line 2a above. (If filing Schedule NRH - see instructions.).......................... 2c. (d) Loss add-backs. (See instructions.)................................................................................................... 2d. 3. Total Income. Add lines 1a through 1e OR lines 2a through 2d above................................................... 3.

Note: See instructions for the maximum income limitations. PROPERTY TAX FAIRNESS CREDIT (lines 4 through 16): 4. Enter the property tax you paid on your home in 2024. (See instructions.).............................................. 4. If you paid no property tax in 2024, skip to line 5a. 5. (a) Enter the rent you paid on your home in 2024. (See instructions.).................................................... 5a. If you paid no rent in 2024, skip to line 6. (b) Does the rent entered on line 5a include heat, utilities, furniture, or similar items?........................... 5b. Yes No (c) If line 5b is yes and you know the amount paid for heat, utilities, furniture, or similar items, enter that amount on line 5c. If yes, and you do not know the amount paid, multiply line 5a by 15% (.15) and enter the result on line 5c. If line 5b is no, enter “0” on line 5c..... 5c. (d) Line 5a minus line 5c......................................................................................................................... 5d. (e) Multiply line 5d by 15% (.15).............................................................................................................. 5e. (f) Landlord’s name and telephone number: 6. Add lines 4 and 5e.................................................................................................................................... 6. Name(s) as shown on Form 1040ME 2024 99 *2402205* Your Social Security Number SCHEDULE PTFC/STFC Form 1040ME Attachment Sequence No. 3 Property Tax Fairness Credit Sales Tax Fairness Credit For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY. See instructions. Enclose with Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. MM DD YYYY MM DD YYYY DO NOT ENTER $ signs, commas, or decimals. 1 Continue on Form 1040ME, Schedule PTFC/STFC, page 2 Clear Form Print Form

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 7. Were you or your spouse (if married filing jointly) at least 65 years of age during the tax year?..................7. Yes No 8. If line 7 is yes, enter $4,000. If line 7 is no, enter the amount shown in the table below for your filing status and the number of qualifying children and dependents on Form 1040ME, line 13a:........................8. 9. Benefit base. Enter the smaller of line 6 or line 8.........................................................................................9. 10. Multiply line 3 by 4% (.04)...........................................................................................................................10. (a) Is the amount on line 9 more than the amount on line 10? If yes, go to line 11 below. If no, you do not qualify for the property tax fairness credit. Go to line 17 below to apply for the sales tax fairness credit...10a. Yes No 11. Subtract line 10 from line 9.........................................................................................................................11. 12. If line 7 is yes, enter $2,000. If line 7 is no, enter $1,000............................................................................12. 13. Enter the smaller of line 11 or line 12..........................................................................................................13. 14. Are you or your spouse (if married filing jointly) rated 100% permanently and totally disabled by the United States Department of Veterans Affairs?..........................................................................................14. Yes No (a) If line 14 is yes, enter the amount from line 13. Enclose a copy of your VA Rating Decision Letter or your VA Benefit Summary Letter. If line 14 is no, enter $0............................................................14a. 15. Add lines 13 and 14a..................................................................................................................................15. 16. Enter the smaller of line 15 or line 6, here and on Form 1040ME, line 25d..............................................16. SALES TAX FAIRNESS CREDIT (lines 17 and 17a): 17. See the table on page 18 for your filing status. Enter the amount shown for your total income from line 3 and the number of qualifying children and dependents. If you are filing Schedule NR or Schedule NRH, go to line 17a. Otherwise, enter this amount on Form 1040ME, line 25e..............................17. (a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales tax fairness credit. Schedule NR: Multiply line 17 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). Schedule NRH: Multiply line 17 by the Maine-source income ratio of your income (1.0000 minus Schedule NRH, line 7, column C). Enter the result here and on Form 1040ME, line 25e.......................................................................17a. 2024 Form 1040ME, Schedule PTFC/STFC, page 2 *2402206* If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum benefit base is: Single $2,450 $2,450 $2,450 Head of Household $3,200 $3,200 $3,900 Married filing Jointly or Qualifying surviving spouse $3,200 $3,900 $3,900 AND OR OR  DO NOT ENTER $ signs, commas, or decimals. 99 2 Clear Form Print Form

Do not use the table if you are 65 years of age or older. Instead, use the amount of $100,000. SCHEDULE PTFC/STFC – Property Tax Fairness Credit & Sales Tax Fairness Credit Instructions (Form 1040ME, lines 25d and 25e) Who is eligible? You may qualify for the refundable Property Tax Fairness Credit up to $1,000 ($2,000 if you are 65 years of age or older)* if you meet all of the following: • You were a Maine resident during any part of the tax year; • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year; • Your total income during 2024 was less than the amount shown in the table below for your filing status and the number of qualifying children and dependents you claim (OR, less than $100,000 if you are 65 years of age or older): • You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 4% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 26.67% of your total income. Note: that the amount of property tax or rent you can include may be limited. See line 8 on Schedule PTFC/STFC. *If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($4,000 if you are 65 years of age or older). You may qualify for the refundable Sales Tax Fairness Credit up to $270, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following: • You were a Maine resident during any part of the tax year; • Your total income during 2024 was not more than $31,750 if filing single; $49,850 if filing head of household; or, $62,500 if married filing jointly or qualifying surviving spouse. See the line 17 instructions below for more information. You cannot claim either the Property Tax Fairness Credit or Sales Tax Fairness Credit if your filing status is married filing separately. You cannot claim the Sales Tax Fairness Credit if you are claimed as a dependent on another person’s return. SCHEDULE PTFC/STFC - SPECIFIC INSTRUCTIONS Step 1. Complete Form 1040ME according to the form instructions. If you are a resident or part-year resident of Maine filing Form 1040ME only to claim the property tax fairness credit and/or the sales tax fairness credit, you have no Maine income modifications on Form 1040ME, Schedule 1A or Schedule 1S, and you do not file a federal income tax return, complete Maine Form 1040ME according to the instructions below: • Fill in your name, address, social security number, telephone number and, if married, your spouse’s name and social security number; • Check Box A below your address; • Enter your correct filing status on lines 3-7; • Enter your correct residency status on lines 8-11a; • Check the applicable boxes on lines 12a through 12d if either you or your spouse were 65 years or over or blind during 2024; • Enter the number of personal exemptions for yourself and your spouse, if married, you can claim on line 13; • Enter the number of qualifying children and dependents you can claim on line 13a; • Complete Schedule PTFC/STFC. See the Step 2 instructions below; • Enter the amount from Schedule PTFC/STFC, line 16 on Form 1040ME, line 25d; • Enter the amount from Schedule PTFC/STFC, line 17 or line 17a, whichever applies, on Form 1040ME, line 25e; • Enter the sum of Form 1040ME, lines 25d and 25e on Form 1040ME, lines 25f, 27, 28, 33 and 34b. Any refund will be mailed to you. However, if you want your refund deposited directly into your checking or savings account, also complete lines 34c, 34d and 34e. Step 2. Complete Schedule PTFC/STFC. Enter your name and social security number as shown on Form 1040ME. Also enter your date of birth and your spouse’s date of birth, if married. Complete EITHER lines 1a through 1e OR lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR, complete lines 1a through 1e. If you do file a federal Form 1040 or Form 1040-SR, enter your income on lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR: Line 1a. Social security and railroad retirement benefits. Enter all payments received under the federal Social Security Act, including regular social security benefits, social security disability benefits and supplemental security income. Include the gross amount before Medicare is subtracted. This amount can generally be found on federal Form SSA-1099. (See also federal Form 1040, line 6a or Form 1040-SR, line 6a). Also enter on this line the amount of railroad retirement benefits received. This amount can generally be found on federal Form RRB-1099 or RRB-1099-R. Line 1b. Interest and dividends. Enter all interest and ordinary dividends you received. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1c. Pensions, annuities, and IRA distributions. Enter the amount of all pensions, annuities, and IRA distributions you received that would be included in federal total income if you filed a federal income tax return. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1d. Wages, salaries, tips, etc. Enter the total amount of wages, salaries and other compensation that would be included in federal total income if you filed a federal income tax return. This amount is generally reported in box 1 of the federal Form W-2 or on the federal Form 1099 issued by the payer. Line 1e. Other income. Enter alimony received; business income (but do not enter business losses); capital gains; other gains; any income from rental real estate, royalties, partnerships, S corporations, trusts, etc.; farm income; unemployment compensation; and any other income that would be included in federal total income if you filed a federal income tax return. For more information on federal total income, see the federal income tax forms and instructions at irs.gov. If you do file federal Form 1040 or Form 1040-SR: Line 2a. Federal Total Income. Enter your federal total income from federal Form 1040, line 9 or Form 1040-SR, line 9. If filing Form 1040ME, Schedule NRH, enter the amount from Schedule NRH, line 1j, column B. Line 2b. To the extent not already included in federal total income on line 2a, enter all payments received under the federal Social Security Act and the amount of railroad retirement benefits received. See the instructions for line 1a above. If filing Form 1040ME, Schedule NRH, enter only those payments you received. Line 2c. Enter only amounts not already included in federal total income on line 2a. If filing Form 1040ME, Schedule NRH, enter your portion of the interest earned. If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your income must be less than: Single $61,250 $61,250 $61,250 Head of Household $80,000 $80,000 $97,500 Married filing Jointly or Qualifying surviving spouse $80,000 $97,500 $97,500 AND OR OR  3

Line 2d. Loss add-backs. Enter on line 2d the amount of any negative amount (net loss) included on federal Form 1040 or Form 1040-SR, line 7 and federal Schedule 1, lines 3, 4, 5, 6, and 8a through 8z. Enter the total of the amounts as a positive number. If filing Form 1040ME, Schedule NRH, enter only those amounts shown on Schedule NRH, column B, lines 1f, 1g, 1h, and 1i. After completing line 3, if you are applying only for the Sales Tax Fairness Credit, skip to line 17. Line 4. Property Tax. If you owned your home in Maine and lived in that home during 2024, enter the amount of property tax paid during 2024 on your house and house lot up to 10 acres. Include amounts paid by the State to the municipality under the Property Tax Deferral Program. If your house is on land that is more than 10 acres, call your town or city assessor to get the tax on your house and the land up to 10 acres. Part-year residents - enter only the property tax amounts you paid for your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide proof of the property tax paid before a refund is issued. • Do not use the amount of property tax assessed; enter only the amount of tax actually paid on your home during 2024. • Do not include amounts paid for interest or special assessments. • Do not include property taxes on property other than your primary residence. • Do not claim any property tax paid by others, except for amounts paid by the State under the Property Tax Deferral Program. If the home is jointly owned, enter only the property tax you paid. You can claim the tax you paid on your home even if you have transferred ownership to someone else under a legal agreement that allows you to continue to live in the home, but you can claim the tax on the home only for as long as you live in the home. • Do not include taxes on any part of your home or property used exclusively for business. For example, you owned a two-story building. You lived upstairs and ran a store downstairs. You can claim one-half of the property tax you paid. Do not include property taxes claimed as a business expense on your federal tax return. • Do not include taxes on any part of your home that serves as a separate dwelling. Include only the taxes paid for the part of the home you occupied as your primary residence. For example, your primary residence is one unit located in a three-unit dwelling. You can claim only one-third of the property tax paid. Note: If you owned a home that was on rented land or vice-versa, you can include the property tax you paid during 2024 on line 4 and the rent you paid during 2024 on line 5a. For example, you owned a mobile home located in a park. Enter the property tax on your mobile home on line 4 and the lot rent you paid on line 5a. Line 5a. Enter the total rent you paid for your home (principal residence) in Maine during 2024. If you moved during the tax year, include the rent you paid during the tax year to live in each home or apartment. Include Workfare payments received from your town used to pay your rent. Part-year residents - enter only rent amounts you paid on your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide copies of rent receipts or canceled checks before a refund is issued. • Do not include mortgage payments or room and board payments. Mortgage payments and room and board payments are not rent. • Do not include the rent amount paid by a government program. • Do not include rent for any part of your home that was rented out to others. For example, you share an apartment with your sister. Each of you are equally responsible for one-half of the rent. Include only the amount of rent you paid to live in the apartment. • Do not include rent for any part of your home used exclusively for business. For example, you rent a two-story building. You live in a 2nd floor apartment and run a business on the 1st floor. Claim only the portion of rent you paid for the right to live in the 2nd floor apartment. • Do not include rent claimed as a business expense on your federal return. Line 5c. If the rent you entered on line 5a includes an amount for heat, utilities, furniture, or other similar items and you know the amount paid toward the heat, utilities, furniture, or other similar items, enter the amount on line 5c. If your landlord cannot provide the amount you paid for heat, utilities, furniture, or other similar items, multiply the amount on line 5a by 15% (.15) and enter the result on line 5c. If the rent entered on line 5a does not include an amount paid for heat, utilities, furniture, or other similar items, enter 0 on line 5c. Line 5d. Subtract line 5c from line 5a. The rent you paid can include only the amount paid for the right to live in your home, excluding amounts paid for heat, utilities, furniture, or other similar items. Line 17. Sales Tax Fairness Credit. See the tables below for your filing status (from Form 1040ME, lines 3 through 7). a) To find the credit, read down the “At least - But not more than” columns and find the line that includes your Total Income from Schedule PTFC/STFC, line 3. b) Then, go to the column that includes the number of qualifying children and dependents on Form 1040ME, line 13a. Enter the credit from that column on Schedule PTFC/STFC, line 17. Example. If your filing status is married filing jointly, your total income from Schedule PTFC/STFC, line 3 is $58,500, and you claim 3 qualifying children and dependents, enter $90 on Schedule PTFC/STFC, line 17. If your filing status is Married filing jointly or Qualifying surviving spouse, find the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0 1 2+ 0 49,500 210 240 270 49,501 50,500 190 220 250 50,501 51,500 170 200 230 51,501 52,500 150 180 210 52,501 53,500 130 160 190 53,501 54,500 110 140 170 54,501 55,500 90 120 150 55,501 56,500 70 100 130 56,501 57,500 50 80 110 57,501 58,500 30 60 90 58,501 59,500 10 40 70 59,501 60,500 0 20 50 60,501 61,500 0 0 30 61,501 62,500 0 0 10 62,501 63,500 0 0 0 And the number on Form 1040ME, line 13a is: If your filing status is Single, find the amount for your income below (Note: you must not be claimed as a dependent on another person’s return): If Schedule PTFC/STFC, line 3 is:

But not At more least: than:

Enter: 0 24,750 150 24,751 25,250 140 25,251 25,750 130 25,751 26,250 120 26,251 26,750 110 26,751 27,250 100 27,251 27,750

90 27,751 28,250

80 28,251 28,750

70 28,751 29,250

60 29,251 29,750

50 29,751 30,250

40 30,251 30,750

30 30,751 31,250

20 31,251 31,750

10 31,751 32,250

0 If your filing status is Head of Household, find the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0-1 2 3+ 0 37,100 210 240 270 37,101 37,850 195 225 255 37,851 38,600 180 210 240 38,601 39,350 165 195 225 39,351 40,100 150 180 210 40,101 40,850 135 165 195 40,851 41,600 120 150 180 41,601 42,350 105 135 165 42,351 43,100 90 120 150 43,101 43,850 75 105 135 43,851 44,600 60 90 120 44,601 45,350 45 75 105 45,351 46,100 30 60 90 46,101 46,850 15 45 75 46,851 47,600 0 30 60 47,601 48,350 0 15 45 48,351 49,100 0 0 30 49,101 49,850 0 0 15 49,851 50,600 0 0 0 And the number on Form 1040ME, line 13a is: And Form 1040ME, line 13 is 1: 4

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.00 Enter your If married, enter your date of birth spouse’s date of birth Physical location of property where you lived during 2024 (if different from your mailing address):

TOTAL INCOME - Complete line 1 or line 2 below, but not both. Complete line 1 if you do not file federal Form 1040 or Form 1040-SR. Complete line 2 if you do file federal Form 1040 or Form 1040-SR. Then go to line 3. IF YOU DO NOT FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 1. (a) Social security benefits and railroad retirement benefits. (See instructions.).................................... 1a.

(b) Interest and dividends. (See instructions.)......................................................................................... 1b.

(c) Pensions, annuities and IRA distributions. (See instructions.)........................................................... 1c.

(d) Wages, salaries, tips, etc. (See instructions.).................................................................................... 1d.

(e) Other income. (See instructions.)...................................................................................................... 1e. OR, IF YOU DO FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 2. (a) Federal total income. (From federal Form 1040, line 9 or Form 1040-SR, line 9.)

(If filing Schedule NRH - see instructions.)........................................................................................ 2a.

(b) Social security benefits not included on line 2a above. (Federal Form 1040, line 6a minus

line 6b or Form 1040-SR, line 6a minus line 6b) and railroad retirement benefits not included

on line 2a above. (See instructions.)................................................................................................. 2b.

(c) Interest not included on line 2a above. (If filing Schedule NRH - see instructions.).......................... 2c.

(d) Loss add-backs. (See instructions.)................................................................................................... 2d. 3. Total Income. Add lines 1a through 1e OR lines 2a through 2d above................................................... 3.

Note: See instructions for the maximum income limitations. PROPERTY TAX FAIRNESS CREDIT (lines 4 through 16): 4. Enter the property tax you paid on your home in 2024. (See instructions.).............................................. 4.

If you paid no property tax in 2024, skip to line 5a. 5. (a) Enter the rent you paid on your home in 2024. (See instructions.).................................................... 5a.

If you paid no rent in 2024, skip to line 6.

(b) Does the rent entered on line 5a include heat, utilities, furniture, or similar items?........................... 5b. Yes No

(c) If line 5b is yes and you know the amount paid for heat, utilities, furniture, or

similar items, enter that amount on line 5c. If yes, and you do not know the amount paid,

multiply line 5a by 15% (.15) and enter the result on line 5c. If line 5b is no, enter “0” on line 5c..... 5c.

(d) Line 5a minus line 5c......................................................................................................................... 5d.

(e) Multiply line 5d by 15% (.15).............................................................................................................. 5e.

(f) Landlord’s name and telephone number:

6. Add lines 4 and 5e.................................................................................................................................... 6. Name(s) as shown on Form 1040ME 2024 99 *2402205* Your Social Security Number SCHEDULE PTFC/STFC Form 1040ME Attachment Sequence No. 3 Property Tax Fairness Credit Sales Tax Fairness Credit For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY. See instructions. Enclose with Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms. MM DD YYYY MM DD YYYY DO NOT ENTER $ signs, commas, or decimals. Continue on Form 1040ME, Schedule PTFC/STFC, page 2 Clear Form Print Form

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.00 7. Were you or your spouse (if married filing jointly) at least 65 years of age during the tax year?..................7. Yes No 8. If line 7 is yes, enter $4,000. If line 7 is no, enter the amount shown in the table below for your filing

status and the number of qualifying children and dependents on Form 1040ME, line 13a:........................8. 9. Benefit base. Enter the smaller of line 6 or line 8.........................................................................................9. 10. Multiply line 3 by 4% (.04)...........................................................................................................................10.

(a) Is the amount on line 9 more than the amount on line 10? If yes, go to line 11 below. If no, you do not

qualify for the property tax fairness credit. Go to line 17 below to apply for the sales tax fairness credit...10a. Yes No 11. Subtract line 10 from line 9.........................................................................................................................11. 12. If line 7 is yes, enter $2,000. If line 7 is no, enter $1,000............................................................................12. 13. Enter the smaller of line 11 or line 12..........................................................................................................13. 14. Are you or your spouse (if married filing jointly) rated 100% permanently and totally disabled by the

United States Department of Veterans Affairs?..........................................................................................14. Yes No

(a) If line 14 is yes, enter the amount from line 13. Enclose a copy of your VA Rating Decision Letter

or your VA Benefit Summary Letter. If line 14 is no, enter $0............................................................14a. 15. Add lines 13 and 14a..................................................................................................................................15. 16. Enter the smaller of line 15 or line 6, here and on Form 1040ME, line 25d..............................................16. SALES TAX FAIRNESS CREDIT (lines 17 and 17a): 17. See the table in the instructions for line 17 below for your filing status. Enter the amount shown for your

total income from line 3 and the number of qualifying children and dependents. If you are filing

Schedule NR or Schedule NRH, go to line 17a. Otherwise, enter this amount on Form 1040ME, line 25e..17. (a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales

tax fairness credit. Schedule NR: Multiply line 17 by the Maine-source income ratio (1.0000

minus Schedule NR, line 7). Schedule NRH: Multiply line 17 by the Maine-source income ratio

of your income (1.0000 minus Schedule NRH, line 7, column C).

Enter the result here and on Form 1040ME, line 25e.......................................................................17a. 2024 Form 1040ME, Schedule PTFC/STFC, page 2 *2402206* If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your maximum benefit base is: Single $2,450 $2,450 $2,450 Head of Household $3,200 $3,200 $3,900 Married filing Jointly or Qualifying surviving spouse $3,200 $3,900 $3,900 AND OR OR  DO NOT ENTER $ signs, commas, or decimals. 99 Clear Form Print Form

Do not use the table if you are 65 years of age or older. Instead, use the amount of $100,000. SCHEDULE PTFC/STFC – Property Tax Fairness Credit & Sales Tax Fairness Credit Instructions (Form 1040ME, lines 25d and 25e) Who is eligible? You may qualify for the refundable Property Tax Fairness Credit up to $1,000 ($2,000 if you are 65 years of age or older)* if you meet all of the following: • You were a Maine resident during any part of the tax year; • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year; • Your total income during 2024 was less than the amount shown in the table below for your filing status and the number of qualifying children and dependents you claim (OR, less than $100,000 if you are 65 years of age or older): • You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 4% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 26.67% of your total income. Note: that the amount of property tax or rent you can include may be limited. See line 8 on Schedule PTFC/STFC. *If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($4,000 if you are 65 years of age or older). You may qualify for the refundable Sales Tax Fairness Credit up to $270, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following: • You were a Maine resident during any part of the tax year; • Your total income during 2024 was not more than $31,750 if filing single; $49,850 if filing head of household; or, $62,500 if married filing jointly or qualifying surviving spouse. See the line 17 instructions below for more information. You cannot claim either the Property Tax Fairness Credit or Sales Tax Fairness Credit if your filing status is married filing separately. You cannot claim the Sales Tax Fairness Credit if you are claimed as a dependent on another person’s return. SCHEDULE PTFC/STFC - SPECIFIC INSTRUCTIONS Step 1. Complete Form 1040ME according to the form instructions. If you are a resident or part-year resident of Maine filing Form 1040ME only to claim the property tax fairness credit and/or the sales tax fairness credit, you have no Maine income modifications on Form 1040ME, Schedule 1A or Schedule 1S, and you do not file a federal income tax return, complete Maine Form 1040ME according to the instructions below: • Fill in your name, address, social security number, telephone number and, if married, your spouse’s name and social security number; • Check Box A below your address; • Enter your correct filing status on lines 3-7; • Enter your correct residency status on lines 8-11a; • Check the applicable boxes on lines 12a through 12d if either you or your spouse were 65 years or over or blind during 2024; • Enter the number of personal exemptions for yourself and your spouse, if married, you can claim on line 13; • Enter the number of qualifying children and dependents you can claim on line 13a; • Complete Schedule PTFC/STFC. See the Step 2 instructions below; • Enter the amount from Schedule PTFC/STFC, line 16 on Form 1040ME, line 25d; • Enter the amount from Schedule PTFC/STFC, line 17 or line 17a, whichever applies, on Form 1040ME, line 25e; • Enter the sum of Form 1040ME, lines 25d and 25e on Form 1040ME, lines 25f, 27, 28, 33 and 34b. Any refund will be mailed to you. However, if you want your refund deposited directly into your checking or savings account, also complete lines 34c, 34d and 34e. Step 2. Complete Schedule PTFC/STFC. Enter your name and social security number as shown on Form 1040ME. Also enter your date of birth and your spouse’s date of birth, if married. Complete EITHER lines 1a through 1e OR lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR, complete lines 1a through 1e. If you do file a federal Form 1040 or Form 1040-SR, enter your income on lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR: Line 1a. Social security and railroad retirement benefits. Enter all payments received under the federal Social Security Act, including regular social security benefits, social security disability benefits and supplemental security income. Include the gross amount before Medicare is subtracted. This amount can generally be found on federal Form SSA-1099. (See also federal Form 1040, line 6a or Form 1040-SR, line 6a). Also enter on this line the amount of railroad retirement benefits received. This amount can generally be found on federal Form RRB-1099 or RRB-1099-R. Line 1b. Interest and dividends. Enter all interest and ordinary dividends you received. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1c. Pensions, annuities, and IRA distributions. Enter the amount of all pensions, annuities, and IRA distributions you received that would be included in federal total income if you filed a federal income tax return. These amounts can generally be found on the federal Form 1099 issued by the payer. Line 1d. Wages, salaries, tips, etc. Enter the total amount of wages, salaries and other compensation that would be included in federal total income if you filed a federal income tax return. This amount is generally reported in box 1 of the federal Form W-2 or on the federal Form 1099 issued by the payer. Line 1e. Other income. Enter alimony received; business income (but do not enter business losses); capital gains; other gains; any income from rental real estate, royalties, partnerships, S corporations, trusts, etc.; farm income; unemployment compensation; and any other income that would be included in federal total income if you filed a federal income tax return. For more information on federal total income, see the federal income tax forms and instructions at irs.gov. If you do file federal Form 1040 or Form 1040-SR: Line 2a. Federal Total Income. Enter your federal total income from federal Form 1040, line 9 or Form 1040-SR, line 9. If filing Form 1040ME, Schedule NRH, enter the amount from Schedule NRH, line 1j, column B. Line 2b. To the extent not already included in federal total income on line 2a, enter all payments received under the federal Social Security Act and the amount of railroad retirement benefits received. See the instructions for line 1a above. If filing Form 1040ME, Schedule NRH, enter only those payments you received. Line 2c. Enter only amounts not already included in federal total income on line 2a. If filing Form 1040ME, Schedule NRH, enter your portion of the interest earned. If your Filing Status is: Form 1040ME, line 13a is: 0 1 more than 1 Your income must be less than: Single $61,250 $61,250 $61,250 Head of Household $80,000 $80,000 $97,500 Married filing Jointly or Qualifying surviving spouse $80,000 $97,500 $97,500 AND OR OR 

Line 2d. Loss add-backs. Enter on line 2d the amount of any negative amount (net loss) included on federal Form 1040 or Form 1040-SR, line 7 and federal Schedule 1, lines 3, 4, 5, 6, and 8a through 8z. Enter the total of the amounts as a positive number. If filing Form 1040ME, Schedule NRH, enter only those amounts shown on Schedule NRH, column B, lines 1f, 1g, 1h, and 1i. After completing line 3, if you are applying only for the Sales Tax Fairness Credit, skip to line 17. Line 4. Property Tax. If you owned your home in Maine and lived in that home during 2024, enter the amount of property tax paid during 2024 on your house and house lot up to 10 acres. Include amounts paid by the State to the municipality under the Property Tax Deferral Program. If your house is on land that is more than 10 acres, call your town or city assessor to get the tax on your house and the land up to 10 acres. Part-year residents - enter only the property tax amounts you paid for your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide proof of the property tax paid before a refund is issued. • Do not use the amount of property tax assessed; enter only the amount of tax actually paid on your home during 2024. • Do not include amounts paid for interest or special assessments. • Do not include property taxes on property other than your primary residence. • Do not claim any property tax paid by others, except for amounts paid by the State under the Property Tax Deferral Program. If the home is jointly owned, enter only the property tax you paid. You can claim the tax you paid on your home even if you have transferred ownership to someone else under a legal agreement that allows you to continue to live in the home, but you can claim the tax on the home only for as long as you live in the home. • Do not include taxes on any part of your home or property used exclusively for business. For example, you owned a two-story building. You lived upstairs and ran a store downstairs. You can claim one-half of the property tax you paid. Do not include property taxes claimed as a business expense on your federal tax return. • Do not include taxes on any part of your home that serves as a separate dwelling. Include only the taxes paid for the part of the home you occupied as your primary residence. For example, your primary residence is one unit located in a three-unit dwelling. You can claim only one-third of the property tax paid. Note: If you owned a home that was on rented land or vice-versa, you can include the property tax you paid during 2024 on line 4 and the rent you paid during 2024 on line 5a. For example, you owned a mobile home located in a park. Enter the property tax on your mobile home on line 4 and the lot rent you paid on line 5a. Line 5a. Enter the total rent you paid for your home (principal residence) in Maine during 2024. If you moved during the tax year, include the rent you paid during the tax year to live in each home or apartment. Include Workfare payments received from your town used to pay your rent. Part-year residents - enter only rent amounts you paid on your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide copies of rent receipts or canceled checks before a refund is issued. • Do not include mortgage payments or room and board payments. Mortgage payments and room and board payments are not rent. • Do not include the rent amount paid by a government program. • Do not include rent for any part of your home that was rented out to others. For example, you share an apartment with your sister. Each of you are equally responsible for one-half of the rent. Include only the amount of rent you paid to live in the apartment. • Do not include rent for any part of your home used exclusively for business. For example, you rent a two-story building. You live in a 2nd floor apartment and run a business on the 1st floor. Claim only the portion of rent you paid for the right to live in the 2nd floor apartment. • Do not include rent claimed as a business expense on your federal return. Line 5c. If the rent you entered on line 5a includes an amount for heat, utilities, furniture, or other similar items and you know the amount paid toward the heat, utilities, furniture, or other similar items, enter the amount on line 5c. If your landlord cannot provide the amount you paid for heat, utilities, furniture, or other similar items, multiply the amount on line 5a by 15% (.15) and enter the result on line 5c. If the rent entered on line 5a does not include an amount paid for heat, utilities, furniture, or other similar items, enter 0 on line 5c. Line 5d. Subtract line 5c from line 5a. The rent you paid can include only the amount paid for the right to live in your home, excluding amounts paid for heat, utilities, furniture, or other similar items. Line 17. Sales Tax Fairness Credit. See the tables below for your filing status (from Form 1040ME, lines 3 through 7). a) To find the credit, read down the “At least - But not more than” columns and find the line that includes your Total Income from Schedule PTFC/STFC, line 3. b) Then, go to the column that includes the number of qualifying children and dependents on Form 1040ME, line 13a. Enter the credit from that column on Schedule PTFC/STFC, line 17. Example. If your filing status is married filing jointly, your total income from Schedule PTFC/STFC, line 3 is $58,500, and you claim 3 qualifying children and dependents, enter $90 on Schedule PTFC/STFC, line 17. If your filing status is Married filing jointly or Qualifying surviving spouse, find the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0 1 2+ 0 49,500 210 240 270 49,501 50,500 190 220 250 50,501 51,500 170 200 230 51,501 52,500 150 180 210 52,501 53,500 130 160 190 53,501 54,500 110 140 170 54,501 55,500 90 120 150 55,501 56,500 70 100 130 56,501 57,500 50 80 110 57,501 58,500 30 60 90 58,501 59,500 10 40 70 59,501 60,500 0 20 50 60,501 61,500 0 0 30 61,501 62,500 0 0 10 62,501 63,500 0 0 0 And the number on Form 1040ME, line 13a is: If your filing status is Single, find the amount for your income below (Note: you must not be claimed as a dependent on another person’s return): If Schedule PTFC/STFC, line 3 is:

But not At more least: than:

Enter: 0 24,750 150 24,751 25,250 140 25,251 25,750 130 25,751 26,250 120 26,251 26,750 110 26,751 27,250 100 27,251 27,750

90 27,751 28,250

80 28,251 28,750

70 28,751 29,250

60 29,251 29,750

50 29,751 30,250

40 30,251 30,750

30 30,751 31,250

20 31,251 31,750

10 31,751 32,250

0 If your filing status is Head of Household, find the amount for your income and number of qualifying children and dependents below: If Schedule PTFC/STFC,

line 3 is:

But not At more least: than: 0-1 2 3+ 0 37,100 210 240 270 37,101 37,850 195 225 255 37,851 38,600 180 210 240 38,601 39,350 165 195 225 39,351 40,100 150 180 210 40,101 40,850 135 165 195 40,851 41,600 120 150 180 41,601 42,350 105 135 165 42,351 43,100 90 120 150 43,101 43,850 75 105 135 43,851 44,600 60 90 120 44,601 45,350 45 75 105 45,351 46,100 30 60 90 46,101 46,850 15 45 75 46,851 47,600 0 30 60 47,601 48,350 0 15 45 48,351 49,100 0 0 30 49,101 49,850 0 0 15 49,851 50,600 0 0 0 And the number on Form 1040ME, line 13a is: And Form 1040ME, line 13 is 1:

Prepared by Maine Revenue Services, Income/Estate Tax Division September 15, 2023 State of Maine - Individual Income Tax 2024 Rates

Note: For tax years beginning in 2024, an inflation adjustment is made by multiplying the cost-of-living adjustment, 1.238, by the lowest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F and by multiplying the cost-of-living adjustment, 1.233, by the highest dollar amounts of the tax rate tables specified in 36 M.R.S. § 5111, sub-§§ 1-F, 2-F and 3-F. The Maine personal exemption amount is adjusted by multiplying the cost-of-living adjustment, 1.215, by the dollar amount of the personal exemption specified in 36 M.R.S. § 5126-A, sub-§ 1, for the taxpayer and taxpayer’s spouse, if married. See 36 M.R.S. § 5403. The Maine standard deduction amount is equal to the federal standard deduction amount.

Do not use these tax rate schedules to determine income tax withholding from wages.

Tax Rate Schedule #1 For Single Individuals and Married Persons Filing Separate Returns If the taxable income is: The tax is: Less than $26,050 5.8% of Maine taxable income $26,050 but less than $61,600 $1,511 plus 6.75% of excess over $26,050 $61,600 or more $3,911 plus 7.15% of excess over $61,600

Tax Rate Schedule #2 For Unmarried or Legally Separated Individuals who Qualify as Heads of Household

Tax Rate Schedule #3 For Married Individuals and Surviving Spouses Filing Joint Returns If the taxable income is: The tax is: Less than $52,100 5.8% of Maine taxable income $52,100 but less than $123,250 $3,022 plus 6.75% of excess over $52,100 $123,250 or more $7,825 plus 7.15% of excess over $123,250

Personal Exemption: $5,000 – applicable to the taxpayer (and spouse if married filing jointly)

Standard Deduction: Single - $14,600 Married Filing Jointly - $29,200

Head of Household - $21,900 Married Filing Separately - $14,600

Additional Amount for Age or Blindness: $1,550 if married (whether filing jointly or separately) or a qualified surviving spouse. The additional amount is $3,100 if one spouse is 65 or over and blind, $3,100* if both spouses are 65 or over, $6,200* if both spouses are 65 or over and blind, etc. *If married filing separately, these amounts apply only if you can claim an exemption for your spouse.

$1,950 if unmarried (single or head of household). The additional amount is $3,900 if the individual is both 65 or over and blind. If the taxable income is: The tax is: Less than $39,050 5.8% of Maine taxable income $39,050 but less than $92,450 $2,265 plus 6.75% of excess over $39,050 $92,450 or more $5,870 plus 7.15% of excess over $92,450