Form Schedule A Fillable Adjustments to tax/child care credit worksheet - revised January 5, 2015
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Enter line 5 (or line 5a for those filing Schedule NR or Schedule NRH) on Schedule A line 2 Enter line 6 (or line 6a for those filing Schedule NR or Schedule NRH) on Schedule A line 7 Jobs and Investment Tax Credit for creation of 100 jobs and investment Quality (do not enter the Child Care Program s federal ID number) Child Care Child Care (Enclose worksheet see instructions) (select Worksheets for Tax Credits) or call (207) 626 8475 Except for lines 6 and 8 you must complete and attach a tax credit worksheet (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) *1402103* *NOTE: Personal credits (lines 2 3 6 7 8 and 11 above) taken by part year residents nonresidents and Safe Harbor residents are limited to the Maine residency 1 Total expenses paid for child care services included on federal Form 2441 Expenses Expenses 1040ME page 2 line 25c 5 1a Column A expenses paid for regular child care services included on line 1 1b Percentage of expenses paid Column A divide line 1a column A by line 1 2 Enter amount from federal Form 1040 line 49 or 1040A line 31 2 $ 2011 2012 2013 or 2014 you may qualify for this credit 2014 Worksheet for Child Care Credit Schedule A Lines 2 and 7 (Enclose with your Form 1040ME) 2a Column A multiply line 2 by line 1b column A 3 Maine Credit Column A multiply line 2a column A by 25% ( 25) 4 Add line 3 column A and line 3 column B 4 5 Refundable child care credit Enter line 4 or $500 whichever is less 5 5a FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your refundable child care credit 6 Nonrefundable child care credit Subtract line 5 from line 4 If negative enter zero 6 6a FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your nonrefundable child care credit a qualified equity investment certificate may be eligible for this credit ADJUSTMENTS TO TAX ALLOWABLE NONREFUNDABLE CREDITS Amount on line 21 or line 22 whichever is less amounts carried forward from prior years and 7 are prorated on the Worksheet for Child Care Credit Lines 3 and 11 are determined on the related credit worksheet Maine business credits are claimed in their Application Worksheet (Enclose worksheet see instructions) 18 Attachment CARRYFORWARD OF CERTAIN CREDIT AMOUNTS (Enclose worksheet see instructions) 16 CHILD CARE CREDIT (Enclose worksheet see instructions) *2 CHILD CARE CREDIT Enter amount from line 6 or line 6a of the Child Care Credit Column B divide line 1a column B by line 1 1b Column B expenses paid for quality child care services included on line 1 1a Column B multiply line 2 by line 1b column B 2a Column B multiply line 2a column B by 50% ( 50) 3 contributions to public fishery infrastructure projects Employer credits costs of a forest management and harvest plan for a parcel of more Credit for DHHS certified investments in child care facilities CREDIT FOR EDUCATIONAL OPPORTUNITY for Maine residents and part year CREDIT FOR INCOME TAX PAID TO OTHER JURISDICTIONS Enter the amount from CREDIT FOR THE ELDERLY Enter amount from federal Form 1040 line 54 related to credit for the elderly or federal Form 1040A line 32 $ x 20 *6 Credits If your business produced a movie or other type of media Development Account Credit for contributions to the FAME authorized fund EARNED INCOME TAX CREDIT Enter amount from federal Form 1040 line 66a or Economic and Community Development employees that incurred expenses for developing instituting and Enclose with your Form 1040ME engineering or mathematics may qualify for a refundable credit based Enter here and on Form 1040ME line 22 23 entirety up to the Maine tax liability (carryover provisions may apply) equipment used in high tech activity you may qualify for this credit expenses dependent health benefits) Quality Child Care Investment Tax expenses in Column B Otherwise use only column A to calculate your child care credit For a list of Step 4 child care providers go to www maine gov/ Family Services If so enter your child care provider s Step 4 Child Care Quality certificate number in the space provided and enter your quality child care federal Form 1040A line 42a or federal Form 1040EZ line 8a $ x 05 *8 for a credit based on certain loan repayments made in 2014 for each tax credit claimed For Maine residents and part year residents only Graduates of For more information visit www maine gov/revenue/forms for payment of employee expenses (long term care insurance day care For those filing Schedule NR multiply line 5 by the Maine source income ratio (1 0000 minus Schedule NR line 7) For those filing Schedule NR multiply line 6 by the Maine source income ratio (1 0000 minus Schedule NR line 7) For those filing Schedule NRH multiply line 5 by the rate representing your portion of Maine adjusted gross For those filing Schedule NRH multiply line 6 by the rate representing your portion of Maine adjusted gross FOREST MANAGEMENT PLANNING CREDIT (Supporting documentation must be included) 19 FORM 1040ME have qualified rehabilitation expenditures associated with a historic HIGH TECHNOLOGY CREDIT (Enclose worksheet see instructions) 15 income (1 0000 minus Schedule NRH line 7 column C) 5a income (1 0000 minus Schedule NRH line 7 column C) 6a income (Schedule NRH line 7 column B) Then multiply the result by the Maine source income ratio of your invested in research you may qualify for this credit Line 1 Rehabilitation of historic properties after 2007 If you Line 10 Maine Seed Capital Credit If you invested in a qualified Line 11 Nonrefundable Credit for Educational Opportunity Line 12 Maine Capital Investment Credit If your business Line 14 Wellness Programs Credit An employer with 20 or fewer Line 15 High Tech Credit If your business invested in computer Line 16 Carryforward of Certain Credits Enter on this line Line 19 Forest Management Planning Credit Once every 10 line 2 column C 1 $ Line 2 Refundable portion of the Child Care Credit Up to $500 Line 20 Other Tax Credits Enter the sum of the following credits List the Line 3 Refundable Credit for Educational Opportunity For Maine Line 4 New Markets Capital Investment Credit An investor that holds line 5 from the worksheet for the Credit for Income Tax Paid to Other Jurisdictions on page 12 9 Lines 13 Research Expense Tax Credit If your business Lines 17 & 18 Media Production / Pine Tree Development Zone Maine business of which you are not a principal owner you may MAINE CAPITAL INVESTMENT CREDIT (Enclose worksheet see instructions) 12 Maine colleges (or employers of qualified graduates) may qualify MAINE INCOME TAX Form 1040ME line 21 22 MAINE SEED CAPITAL CREDIT (Enclose worksheet see instructions) 10 maintaining a wellness program may qualify for this credit Management Planning Credit worksheet for your records MEDIA PRODUCTION CREDIT (Enclose worksheet see instructions) 17 Name & Certifi cate Number: Regular name of each credit claimed in the space provided: Biofuel Production Name(s) as shown on Form 1040ME NEW MARKETS TAX CREDIT (Enclose worksheet see instructions) 4 NOTE: If you file Schedule NRH multiply the joint amount (for both you and your spouse) of Schedule A lines 6 and 8 by the of $5 million Maine Fishery Infrastructure Credit for investments in or of your Child Care Credit is refundable Enter the amount from line 5 on certain loan payments made in 2014 Enclose worksheet or line 5a of the worksheet for Child Care Credit Enclose worksheet OTHER TAX CREDITS (Enclose worksheet see instructions) 20 percentage listed on Schedule NRH Column B line 7 Enter the result on the appropriate line of Schedule A period or prorated based on the ratio of Maine source income to total income For lines 6 and 8 this is done on Schedule NR line 8 or Schedule NRH line 10 Lines 2 PINE TREE DEVELOPMENT ZONE CREDIT Enter the amount from the Credit placed depreciable property in service in Maine during tax year s production or if you expanded your business in Maine you may qualify for a credit through the Finance Authority of Maine qualify for one of these credits certified through the Department of Quality Child Care Program Column A Column B REHABILITATION OF HISTORIC PROPERTIES AFTER 2007 1 Research and Development and the Maine Minimum Tax Credit RESEARCH EXPENSE TAX CREDIT (Enclose worksheet see instructions) 13 residents and part year residents only Graduates of Maine colleges residents only (Enclose worksheet see instructions) *11 residents only (Enclose worksheet see instructions) *3 revenue (select Income/Estate Tax) or call DHHS at (207) 624 7909 Monday through Friday SCHEDULE A SCHEDULE A MAINE TAX ADJUSTMENTS See page 13 SCHEDULE A MAINE TAX ADJUSTMENTS See page 13 Section 1 REFUNDABLE CREDITS: Section 2 NON REFUNDABLE CREDITS (See instructions for details): SECTION 2 NONREFUNDABLE TAX CREDITS: See instructions Sequence No 7 structure located in Maine that is placed in service during the tax Tax Credit for DEP certified production of non fossil fuels Family Tax Credit Worksheets Required For more information on all tax credits and related worksheets visit www maine gov/revenue/forms than 10 acres To claim the credit you must complete the Forest TOTAL NON REFUNDABLE CREDITS Add lines 6 through 20 21 TOTAL REFUNDABLE CREDITS Add lines 1 through 4 Enter result here and on unused portions of the Super Credit for Substantially Increased WELLNESS PROGRAMS CREDIT (Enclose worksheet see instructions) 14 who obtain an associate or bachelor s degree in science technology Worksheet in the instructions Enclose the worksheet with your return *7 year you may qualify for this credit Enclose worksheet years an individual taxpayer is allowed a credit of up to $200 for the Your child care provider may have a Step 4 Quality Certificate issued by the Department of Health and Human Services (DHHS) Office of Child and Your Social Security Number