Maine Earned Income Credit (EIC)

For tax years beginning in 2021, the Maine EIC is equal to 20% of the federal earned income tax credit.  Taxpayers who filed a federal income tax return using a federal individual taxpayer identification number (ITIN) issued by the Internal Revenue Service, or who are 18 to 24 years of age and have no qualifying children, and are otherwise qualified for the federal earned income tax credit may also be eligible to claim the Maine EIC.

For tax years beginning in 2020, the Maine EIC is equal to 12% (25% for taxpayers with no qualifying children) of the federal earned income tax credit.  Taxpayers who are 18 to 24 years of age, have no qualifying children, and are otherwise qualified for the federal earned income tax credit may also be eligible to claim the Maine EIC.

For more information on the federal earned income tax credit, visit the Internal Revenue Service website at: www.irs.gov.

For tax years beginning before January 1, 2020, the Maine EIC is equal to 5% of the federal earned income tax credit.

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.

For additional information, see the applicable instructions for Form 1040ME, Schedule A, and the Earned Income Tax Credit Worksheet for each tax year:

How does someone claim the Maine EIC?

To claim the credit, file Form 1040ME, Schedule A, and the Worksheet for Earned Income Tax Credit.  Maine tax forms are available at www.maine.gov/revenue/tax-return-forms.

Is assistance available for the credit?

Yes, Maine Revenue Services will assist taxpayers with questions relating to the Maine EIC.  Email questions to income.tax@maine.gov or call 207-626-8475 weekdays 9:00am to 12:00pm.  Closed on State recognized holidays.