Sales Tax Fairness Credit

Eligible Maine taxpayers may receive a refundable Sales Tax Fairness Credit (STFC) on the Maine individual income tax return whether they owe Maine income tax or not. If the credit exceeds the amount of individual income tax due for this tax year, the excess amount of credit will be refunded to you.

Who is eligible for the STFC?

Taxpayers who meet all of the following requirements:

1. Were Maine residents during any part of the tax year;

2. Cannot be claimed as a dependent on another person's tax return;

3. Are not married filing separately; and

4. Meet certain income limitations during the tax year.

See the applicable Schedule PTFC/STFC for each tax year to see if you qualify:

How does someone apply for the refundable credit? 

To claim the credit, file Form 1040ME and Schedule PTFC/STFC for the tax year.

Is assistance available to apply for the credit?

Yes, Maine Revenue Services will assist taxpayers with Form 1040ME and Schedule PTFC/STFC. For help, call 207-626-8475 weekdays 9:00 a.m. to 12:00 p.m. Closed on State recognized holidays.

Where can taxpayers get Form 1040ME and Schedule PTFC/STFC? 

Forms are available in the Forms section or call 207-624-7894 to request that a printed form be mailed to you.