Maine Adult Dependent Care, EIC, Dependent, Property, and Sales Tax Relief

What it offers

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 is 25% of the federal child and dependent care expenses credit for regular child care and 50% for Star 5 child care expenses, with refundable credit up to $500 for residents and part-year residents. 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 2025 Dependent Exemption Tax Credit worksheet calculates $305 for dependents age 6+ and $610 for dependents under 6 before phaseout/proration. The Property Tax Fairness Credit and Sales Tax Fairness Credit provide refundable relief for eligible Maine residents or part-year residents, but their full 2025 income and amount tables remain follow-up work in this aggregate record.

Questions that decide eligibility

GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:

1. 01

   Does the person receiving care live in Maine?

   Residency is usually the first thing a program checks.

2. 02

   Does the VA disability rating meet the program’s minimum (our record lists null%)?

3. 03

   Do the work hours meet the minimum (our record lists null hours)?

4. 04

   Which tax year does this apply to, and what form claims it?

5. 05

   Does your employer already offer this, and have they told staff?

   Some credits are claimed by the employer, not by you — asking is the move.