State credits
Maine earned income credit
Maine pays twice the share to workers without a child, and opens the credit to younger workers and ITIN filers.
Maine and federal earned income credit calculator
Credits for tax year 2025, head of household, no qualifying child
$974
| Federal EITC | $649 |
| Maine Earned Income Credit | $325 |
| Child tax credit, lowers your tax | $0 |
| Additional child tax credit, refundable | $0 |
Plateau: the federal credit is at its maximum; federal maximum $649, nothing from $19,104.
Rules of the Maine creditThe Maine Earned Income Credit equals 25% of the federal credit for a household with a qualifying child, and 50% for a worker without one. It is refundable and claimed on Schedule A of Form 1040ME. Maine also accepts workers without a qualifying child from age 18, and filers with an ITIN, computing the credit as if the federal tests were met. A single worker aged 30 with $9,000 of wages in 2025 receives $649 from the IRS and $325 from Maine. A parent of two at the 2025 federal maximum of $7,152 receives $1,788. A 21-year-old with the same $9,000 receives nothing from the IRS, because of the federal age floor of 25, but Maine still pays $325. The calculator above handles the age and ITIN cases.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Maine credit in one table
| Name | Maine Earned Income Credit |
| Form | Form 1040ME, Schedule A |
| Administered by | Maine Revenue Services |
| Tax year 2025 | 25% of the federal credit, 50% without a qualifying child |
| Tax year 2026 | 25% of the federal credit, 50% without a qualifying child |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | from age 18 |
Why Maine favors workers without a child
The federal credit for a worker without a child is small, at most $649 in 2025, so Maine doubles its share for them. The Maine Revenue Services page sets out the rules for the year you file. The state also has a dependent exemption tax credit for children, not added here.
Maine credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $192 | $427 | $503 | $565 |
| $10,000 | $325 | $852 | $1,003 | $1,128 |
| $15,000 | $156 | $1,082 | $1,503 | $1,690 |
| $20,000 | $0 | $1,082 | $1,788 | $2,012 |
| $25,000 | $0 | $1,015 | $1,700 | $1,923 |
| $30,000 | $0 | $815 | $1,437 | $1,660 |
| $40,000 | $0 | $416 | $910 | $1,134 |
| $50,000 | $0 | $16 | $384 | $607 |
| $60,000 | $0 | $0 | $0 | $81 |