Form 1040me - Schedule A - Adjustments To Tax

Name(s) as shown on Form 1040ME

Your Social Security Number

Attachment

2003 - Worksheet for Child Care Credit - Schedule A, Line 6

Sequence No.

Enclose with your Form 1040ME

Your child care provider may be certified as a “Quality Child Care Program” by the Department of Human Services, Office of Child Care and Head

Start. (For a list of certified quality child care providers go to Maine Revenue Services Web site at

or call the Department

of Human Services at 1 (207) 287-5099 Monday through Friday.) If so, enter your child care provider’s Quality Child Care certificate number in the

space provided and enter your quality child care expenses in Column B. Otherwise, use only column A to calculate your child care credit.

Quality Child Care Program

Column A

Column B

Name & Certificate Number: _________________________________________________________

Regular

“Quality”

(do not enter the Child Care Program’s federal id number)

Child Care

1. Total expenses paid for child care services included on federal Form 2441,

Expenses

line 2, column C or federal Form 1040A, Schedule 2, line 2, column C ...... 1.

1a. Column A - expenses paid for regular child care services included on line 1

Column B - expenses paid for quality child care services included on line 1 ................................ 1a. _____________

_____________

1b. Percentage of expenses paid. Column A - divide line 1a, column A by line 1

Column B - divide line 1a, column B by line 1 .............................. 1b.

___ ___ ___ ___

2. Enter amount from Federal Form 1040, line 45 or 1040A, line 29 .......... 2.

2a. Column A - multiply line 2 by line 1b, column A

Column B - multiply line 2 by line 1b, column B .............................................................................. 2a. _____________

_____________

3. Maine Credit. Column A - multiply line 2a, column A by 21.5% (.215)

Column B - multiply line 2a, column B by 43% (.43) ....................................................... 3. ______________

_____________

4. Add line 3, column A and line 3, column B ............................................................................................................ 4. _______________

4a.FOR THOSE FILING SCHEDULE NR OR SCHEDULE NRH: You must prorate your child care credit.

For those filing Schedule NR, multiply line 4 by the Maine-source income ratio (1.000 minus Schedule NR, line 7).

For those filing Schedule NRH, multiply line 4 by the rate representing your portion of Maine adjusted gross

income (Schedule NRH, line 7, column B). Then multiply the result by the Maine-source income ratio of your

income (1.00 minus Schedule NRH, line 7, column C). ........................................................................................ 4a. ______________

5. Enter line 4 (line 4a for those filing Schedule NR or Schedule NRH) or $500, whichever is less. Enter this

amount on Form 1040ME, line 28d ...................................................................................................................... 5. _______________

6. Subtract line 5 from line 4 (line 4a for those filing Schedule NR or NRH). Enter here and on Schedule A, line 6 .. 6. _______________

2003 - Schedule 3 - Worksheet for Credit for Income Tax Paid to Other Jurisdictions

Schedule A, Line 8 - FOR MAINE RESIDENTS ONLY

Enclose with your Form 1040ME

Enclose with your Form 1040ME - You must attach a copy of the income tax return filed with the other jurisdiction.

Residents may claim a credit against Maine income tax for income tax paid to another jurisdiction if all the following conditions are met: (1) the other

jurisdiction is another state, a political subdivision thereof, the District of Columbia, Canadian Province or any political subdivision of a foreign country

that is like a state of the United States; (2) the tax paid to the other jurisdiction is directly related to the income received during the tax year covered by

this return (tax payments made to other taxing jurisdictions for prior year tax liabilities cannot be considered when computing this credit); and, (3) the

income taxed by the other jurisdiction is derived from sources in that jurisdiction. Income sourced to another state must be determined in the same way

that a Maine nonresident calculates Maine-source income for purposes of Schedule NR or Schedule NRH. See the top of page 13 for a brief

description of Maine-source income. See also 36 M.R.S.A. § 5142 and Maine Rule 806. The income considered taxed by the other jurisdiction is

income, after deductions, that is analogous to “Maine adjusted gross income” (federal adjusted gross income plus or minus income modifications).

• Individuals who are considered to be residents of both Maine and another state for income tax purposes may qualify for a dual resident credit

under 36 M.R.S.A. § 5128. For more information, see or call (207) 626-8475.

• A part-year resident may claim a credit for tax paid to another jurisdiction on income earned during the period of Maine residency only. Enter on

line 1 your Maine adjusted income while a Maine resident. Enter on line 2 the portion of line 1 that was taxed by the other jurisdiction. Compute line

4a on the basis of the Maine tax relating to the Maine adjusted gross income shown on line 1. Enter on line 4b the income tax paid to the other

jurisdiction relating to the income shown on line 2. Part-year residents who qualify for both the credit for tax paid to another jurisdiction and

the nonresident credit - follow the special instructions on page 14 of the nonresident long form booklet.

• Line 4b is the income tax assessed by the other jurisdiction minus any tax credits (except withholding and estimated tax payments).

Maine adjusted gross income from 1040ME, page 1, line 16 ........................................................... 1 __________________________

Income sourced to and taxed by ______________ (

other jurisdiction) included in line 1 ........... 2 __________________________

Percentage of income taxed by other jurisdiction (divide line 2 by line 1 - if line 2 is greater than

line 1, enter 1.000) ............................................................................................................................ 3

____ . ____ ____ ____ ____

Limitation of Credit:

a Form 1040ME, page 1, line 20 $______________ multiplied by __ . __ __ __ __ on line 3 ..... 4a __________________________

b Income taxes paid to other jurisdiction on income shown on line 2 (not the amount withheld) ..... 4b __________________________

Allowable Credit, line 4a or 4b, whichever is less. Enter here and on Maine Schedule A, line 8 .... 5 __________________________

• Special instructions for taxpayers who claim credit for income tax paid to more than one other jurisdiction: Credit for each jurisdiction must

be computed separately. Use a separate worksheet for each one. Print the name of the other jurisdiction in the space provided on line 2. Add the

results together and enter the total on Maine Schedule A, line 8. Attach a copy of the income tax return filed with the other jurisdiction.

Note: You may photocopy this page if you need additional worksheets.

Form 1040me - Schedule A - Adjustments To Tax - 2003 Page 2

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