.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