Schedule A (Form 1040me) - Other Tax Credits Worksheet

Worksheet for Form 1040ME, Schedule A, line 20 - Other Tax Credits

For Tax Year 2015 - Instructions

Note that for each credit claimed, the applicable tax credit worksheet must be completed and attached to Form 1040ME. Tax credit

worksheets are available at or by calling (207) 626-8475, except that the worksheets for the Dental Care

Access Credit and the Primary Care Access Credit are available from the Department of Health and Human Services (“DHHS”) at the

time of certiﬁ cation by DHHS.

SPECIFIC LINE INSTRUCTIONS

Enter taxpayer name and employer identiﬁ cation number (“EIN”) or social security number (“SSN”).

Line 1. Biofuel Production Tax Credit - may be claimed by a taxpayer engaged in the production of certiﬁ ed biofuel in Maine. See

worksheet at . 36 M.R.S. § 5219-X.

Line 2. Family Development Account Credit - may be claimed by taxpayers who contribute to a family development account reserve

fund. See worksheet at . 36 M.R.S. § 5216-C.

Line 3. Jobs and Investment Tax Credit - is based on the qualiﬁ ed federal investment credit as it existed in IRC § 38(b)(1), as of

December 31, 1985 that is directly and solely attributable to a qualiﬁ ed investment in Maine. See worksheet at

revenue/forms. 36 M.R.S. § 5215.

Line 4. Maine Fishery Infrastructure Credit - may be claimed by taxpayers who have made investments in, or contributions to, public

ﬁ shery infrastructure projects. See worksheet at . Applies to investments and contributions

made on or after June 20, 2011. 36 M.R.S. § 5216-D.

Line 5. Long-Term Care Insurance Premium Credit - may be claimed by employers that incur costs to provide eligible long-term care

insurance to employees. See worksheet at . 36 M.R.S. § 5217-C.

Line 6. Dependent Health Beneﬁ ts Paid Tax Credit - may be claimed by employers that offer a qualiﬁ ed health beneﬁ t plan and that

employ fewer than ﬁ ve employees. See worksheet at . 36 M.R.S. § 5219-O.

Line 7. Employer Assisted Day Care Tax Credit - may be claimed by employers who provide or pay for day care services for their

employees. See worksheet at . 36 M.R.S. § 5217.

Line 8. Quality Child Care Investment Tax Credit - may be claimed by a taxpayer that has made an investment during the tax year

toward the goal of providing quality child-care services. The credit is equal to the qualifying portion of expenditures paid or

expenses incurred by the taxpayer for certiﬁ ed investments in child-care services. See worksheet at revenue/

forms. 36 M.R.S. § 5219-Q.

Line 9. Dental Care Access Credit - may be claimed by individuals certiﬁ ed as eligible dentists by the Department of Health and Human

Services (“DHHS”), Oral Health Program. See worksheet at . 36 M.R.S. § 5219-DD.

Line 10. Primary Care Access Credit - may be claimed by individuals certiﬁ ed as primary care professionals by the Department of

Health and Human Services (“DHHS”), Rural Health and Primary Care who agree to provide services in underserved areas.

Applies to tax years beginning on or after January 1, 2014 but before January 1, 2019. See worksheet at

revenue/forms. 36 M.R.S. § 5219-KK.

Line 11. Dual Residence Tax Credit - may be claimed by individual taxpayers who are considered residents of both Maine and another

state for income tax purposes provided the other taxing jurisdiction allows a similar tax reduction. See worksheet at

gov/revenue/forms. 36 M.R.S. § 5128.

Schedule A (Form 1040me) - Other Tax Credits Worksheet - 2015 Page 3