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Maine Adult Dependent Care, EIC, Dependent, Property, and Sales Tax Relief

Maine tax relief pathways that may apply to caregiver households, including the Adult Dependent Care Credit for adult day care, hospice, and respite expenses; Child Care Credit; Maine Earned Income Credit; Dependent Exemption Tax Credit; Property Tax Fairness Credit; and Sales Tax Fairness Credit.

Maine offers several tax relief paths relevant to caregiver households. The Adult Dependent Care Credit can cover qualifying adult day care, hospice, and respite care expenses not used for the federal child and dependent care credit; expenses are capped at $3,000 for one qualifying individual or $6,000 for two or more, and the credit is refundable up to $500. Maine's Child Care Credit is 25% of the federal child and dependent care expenses credit for regular child care and 50% for Star 5 child care expenses, with refundable credit up to $500 for residents and part-year residents. Maine EIC equals 25% of the federal EITC, or 50% for taxpayers with no qualifying children, and includes certain ITIN and childless-worker pathways. The 2025 Dependent Exemption Tax Credit worksheet calculates $305 for dependents age 6+ and $610 for dependents under 6 before phaseout/proration. The Property Tax Fairness Credit and Sales Tax Fairness Credit provide refundable relief for eligible Maine residents or part-year residents, but their full 2025 income and amount tables remain follow-up work in this aggregate record.

Services

Maine offers several tax relief paths relevant to caregiver households. The Adult Dependent Care Credit can cover qualifying adult day care, hospice, and respite care expenses not used for the federal child and dependent care credit; expenses are capped at $3,000 for one qualifying individual or $6,000 for two or more, and the credit is refundable up to $500. Maine's Child Care Credit is 25% of the federal child and dependent care expenses credit for regular child care and 50% for Star 5 child care expenses, with refundable credit up to $500 for residents and part-year residents. Maine EIC equals 25% of the federal EITC, or 50% for taxpayers with no qualifying children, and includes certain ITIN and childless-worker pathways. The 2025 Dependent Exemption Tax Credit worksheet calculates $305 for dependents age 6+ and $610 for dependents under 6 before phaseout/proration. The Property Tax Fairness Credit and Sales Tax Fairness Credit provide refundable relief for eligible Maine residents or part-year residents, but their full 2025 income and amount tables remain follow-up work in this aggregate record.

How to apply

Use the official program page for application details: official program page.

  • cdctc (companion): Maine has separate child care and adult dependent care credits; adult dependent care expenses must not also be used for the federal child and dependent care credit.
  • eitc (companion): Maine EIC is a state earned income credit based on federal EITC amounts with Maine-specific ITIN and no-qualifying-child rules.