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 equals 25% of the federal child and dependent care expenses credit. 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 Dependent Exemption Tax Credit is up to $300 per qualifying child and dependent and is refundable for Maine residents and part-year residents beginning in 2024. The Property Tax Fairness Credit and Sales Tax Fairness Credit provide refundable relief for eligible Maine residents or part-year residents.