Last updated: June 19, 2026
Bottom line
If you worked in 2025, paid for child care, supported children, paid rent or property tax in Maine, or made student loan payments, filing a federal return and a Maine return may help you claim tax credits. Some credits lower tax. Some can add to a refund even when you owe little or no tax.
Start with the IRS EITC tables and the EITC Assistant before you guess. For Maine credits, use the current Maine tax forms, because the 2025 forms are the forms due in 2026 for income earned in 2025.
This guide is general information, not tax advice. Your credits depend on income, filing status, where the child lived, tax ID rules, Maine residency, and the papers you can show.
If you need help before a refund
A tax refund is not fast emergency aid. If you need food, rent, heat, child care, or safety help now, contact 211 Maine and ask what is open in your town or county.
Maine General Assistance may help with basic needs such as food, housing, fuel, utilities, and medical costs. Apply through your local municipal office. Maine DHHS lists the General Assistance hotline at 1-800-442-6003 if you cannot reach your local office.
While you wait on tax help, ASMOM’s emergency help, SNAP in Maine, TANF in Maine, and housing help guides may help with urgent needs.
Where to start
1. File both returns
File a federal Form 1040 or 1040-SR and a Maine Form 1040ME if you need Maine credits. Some refundable credits need a return even if you were not required to file.
2. Use free help first
Check CA$H Maine tax help, VITA/TCE sites, and IRS Free File before paying a fee.
3. Keep proof
Save W-2s, 1099s, child care records, custody or school records, rent receipts, property tax bills, loan payment proof, and any IRS or Maine letters.
If you want the wider tax path first, see ASMOM’s national tax guide. For other Maine programs, start with the Maine help guide.
Quick credit table for Maine families
| Credit or help path | What it may help with | Where to check | Reality check |
|---|---|---|---|
| Federal EITC | A refundable credit for workers with low or moderate income. | Use the IRS EITC tools. | Income, filing status, investment income, and qualifying children change the amount. |
| Maine EIC | A Maine credit tied to the federal EITC. | Check Maine EIC rules. | Refund rules differ for residents, part-year residents, and nonresidents. |
| Child Tax Credit | A federal credit for a qualifying child under age 17. | Read the IRS child credit page. | Child, dependent, residency, income, and tax ID rules are strict. |
| Maine dependent credit | A Maine credit for children and dependents tied to federal child credits. | Review the Maine dependent credit. | The 2025 worksheet uses different amounts by child age and has phaseout rules. |
| Child care credits | Help for care costs paid so you could work or look for work. | Use the IRS care credit. | You need provider details, and some providers cannot be counted. |
| Property and sales tax credits | Refundable Maine credits for eligible residents and part-year residents. | Use Schedule PTFC/STFC with Form 1040ME. | Married filing separately does not qualify for these Maine credits. |
2025 federal EITC amounts
The Earned Income Tax Credit is based on earned income and adjusted gross income. Earned income can include wages, tips, self-employment, gig work, and some disability pay before retirement age. It does not include child support, unemployment, Social Security, interest, or most pensions.
| Qualifying children | 2025 income limit for single or head of household | 2025 income limit for married filing jointly | Maximum 2025 EITC |
|---|---|---|---|
| None | $19,104 | $26,214 | $649 |
| One | $50,434 | $57,554 | $4,328 |
| Two | $57,310 | $64,430 | $7,152 |
| Three or more | $61,555 | $68,675 | $8,046 |
The 2025 investment income limit is $11,950 or less. These are maximum numbers, not promises. Your credit can be lower, and married filing separately has special EITC rules. Ask a free preparer if you are separated, recently divorced, or unsure which filing status fits.
Federal credits to check first
Earned Income Tax Credit
The federal EITC is for workers with low or moderate income. You must file a federal return to claim it. If another adult may claim the same child, do not guess. A free tax site can help check the child’s residency, relationship, age, and support facts.
Use the IRS EITC Assistant if you are unsure. If you had gig work, self-employment, or cash income, gather income and expense records. Do not make up income to claim EITC. That can cause denial, repayment, penalties, or a future filing ban.
Child Tax Credit and ACTC
The federal Child Tax Credit may help if you have a qualifying child under age 17 at the end of 2025. IRS parent guidance says the 2025 Child Tax Credit is up to $2,200 per qualifying child, and up to $1,700 per qualifying child may be refundable through the Additional Child Tax Credit.
This credit is not automatic. The child must meet federal rules, and tax ID rules can affect the claim. If your household uses an ITIN, parents share custody, or another adult may claim the child, get free help before filing.
Child and Dependent Care Credit
This federal credit may help if you paid care costs so you could work, look for work, or attend school. A qualifying person is often a child under age 13, but disabled spouses or dependents who cannot care for themselves may also count.
You must identify the provider on Form 2441, usually with the provider’s name, address, and EIN or Social Security number. Ask for a yearly payment statement before you file.
Maine tax credits to check
Maine Earned Income Credit
Maine has its own earned income credit. For tax years beginning on or after January 1, 2022, Maine Revenue Services says the Maine EIC equals 25% of the federal EITC. For taxpayers with no qualifying children, it equals 50% of the federal EITC.
Maine residents and part-year residents can receive the Maine EIC as refundable. Nonresident rules are more limited. Maine also has a special path for some taxpayers who filed the federal return with an IRS-issued ITIN, or who are at least age 18 with no qualifying children and otherwise meet federal EITC rules.
Maine Dependent Exemption Tax Credit
Maine’s dependent exemption tax credit may help when you can claim a federal Child Tax Credit or credit for other dependents for the same tax year. The 2025 Maine worksheet uses $305 for each qualifying child or dependent who was at least age 6 at any time during the tax year, and $610 for each qualifying child or dependent who was under age 6 at the end of the tax year.
The credit is refundable for Maine residents and part-year residents. It can be reduced when 2025 Maine adjusted gross income is more than $100,000 single, $125,000 head of household, $150,000 married filing jointly or surviving spouse, or $75,000 married filing separately. To claim it, file Form 1040ME, Schedule A, and the Maine worksheet.
Maine Child Care Credit
Maine’s child care credit equals 25% of the federal child and dependent care credit. Maine says the credit doubles when the expenses were for a quality child care provider, and the credit is refundable up to $500.
Before you file, check the Maine quality certificate list and ask your provider for the right tax details. For help paying for care now, see ASMOM’s child care help guide.
Property Tax Fairness Credit
The Maine Property Tax Fairness Credit may help eligible renters and homeowners who lived in a Maine primary residence and paid rent or property tax during the tax year. Claim it with Form 1040ME and Schedule PTFC/STFC.
Check the Maine property credit before you file. Keep rent receipts, lease records, property tax bills, and proof of payment. Married taxpayers filing separately do not qualify.
Sales Tax Fairness Credit
The Maine Sales Tax Fairness Credit is refundable for eligible Maine residents and part-year residents. You must not be claimed as someone else’s dependent, you must not be married filing separately, and you must meet the income rules for the year.
Use the Maine sales tax credit page and the right Schedule PTFC/STFC for the tax year you are filing.
Student Loan Repayment Tax Credit
If you live in Maine, work, and pay eligible education loans, the Student Loan Repayment Tax Credit may help. The 2025 student loan worksheet says a qualified individual must have at least $13,712 in earned income. The refundable credit can be up to $2,500 for 2025, with a $25,000 lifetime cap.
This credit has paperwork. Maine may need a transcript, loan documents, and proof of payments made directly to the lender. If you are going back to school, ASMOM’s education grants guide may help with school costs beyond tax credits.
Free filing help in Maine
Check free filing options before paying a fee. CA$H Maine says qualified households can receive free tax prep from IRS-certified volunteer preparers. For 2025 returns, CA$H Maine lists a household income limit of $69,000 or less and other limits for complex returns.
CA$H Maine locations and hours change. Some sites close after tax season. If you cannot find an open site, ask 211 or check the IRS site locator. The IRS says VITA and TCE sites provide free basic tax preparation for people who qualify, and the locator is updated during filing season.
You can also file through the Maine Tax Portal. Maine says the portal can be used for Form 1040ME, including the Property Tax Fairness Credit and Sales Tax Fairness Credit.
For broader money help, see ASMOM’s Maine grants guide, community action help.
Documents and details to gather
| What to bring | Why it matters | Examples |
|---|---|---|
| ID and tax numbers | Preparers must verify who is filing and who is being claimed. | Photo ID, SSN cards, ITIN letters, prior-year return. |
| Income records | EITC depends on earned income and adjusted gross income. | W-2, 1099-NEC, 1099-K, self-employment records, unemployment forms. |
| Child and custody facts | Child credits depend on who can claim the child. | School records, medical records, child care records, custody orders. |
| Child care records | Care credits need provider and payment details. | Receipts, provider name, address, EIN or SSN, quality certificate proof. |
| Housing costs | Maine rent and property tax credits need proof. | Lease, rent receipts, property tax bill, payment records. |
| Loan records | Maine student loan credit needs payment and degree proof. | Transcript, loan statement, payment history, lender records. |
For a longer list to use across benefits and tax appointments, save ASMOM’s documents checklist.
Refund delays and timing
If you claim EITC or the Additional Child Tax Credit, the IRS says it cannot issue the refund before mid-February. This hold applies to the whole refund, not just the EITC or ACTC part. Check the IRS refund timing page if you filed early.
For federal refunds, the IRS says you can check refund status 24 hours after e-filing or 4 weeks after mailing a paper return. For Maine, use the state refund status link from Maine Revenue Services.
Refunds can also be delayed when wages do not match, a child was claimed on another return, a name or tax number is wrong, a paper return was mailed, or Maine asks for more proof. Open any letter right away and answer by the deadline in the letter.
If a credit is denied, delayed, or questioned
| Problem | First step | Who may help |
|---|---|---|
| IRS asks for child proof | Send copies, not originals, by the letter deadline. | VITA, a qualified preparer, or a Low Income Taxpayer Clinic. |
| Maine credit is missing | Check if Schedule A, the worksheet, or Schedule PTFC/STFC was filed. | Maine Revenue Services or your preparer. |
| Refund is not showing | Use official refund tools before calling. | IRS, Maine Revenue Services, or your tax software. |
| Wrong filing status | Ask about amending before filing another return. | A qualified preparer or legal aid if custody is involved. |
Maine Revenue Services posts Maine taxpayer rights for people who disagree with a state tax decision. For contact options, use the official Maine Revenue contact page.
If the IRS letter is more than a simple missing document request, use the IRS LITC map or contact Pine Tree LITC. Low Income Taxpayer Clinics usually help with tax disputes, not routine return preparation.
If a denied or delayed credit is part of a bigger benefits problem, ASMOM’s benefits problem guide may help you plan the next call or appeal.
Common mistakes to avoid
- Do not claim a child who did not live with you for the required time unless a tax professional confirms an exception.
- Do not let a paid preparer promise a bigger refund without showing the rule and the form.
- Do not use child support, SNAP, TANF, Social Security, or unemployment as earned income for EITC.
- Do not forget the Maine return after filing the federal return.
- Do not ignore W-2 box 10 if you had dependent care benefits through work.
- Do not throw away IRS or Maine letters, even if you already received part of a refund.
- Do not pay for a refund advance without reading the cost, loan terms, and what happens if the refund is smaller.
If tax filing connects to custody, child support, or family safety, consider Maine legal help before filing a disputed claim. If child support is part of your income picture, ASMOM’s child support help guide explains Maine next steps.
Other help to check while you wait
Tax credits help after you file. They do not replace monthly food, health, child care, or housing programs. If you need food help, check SNAP and WIC in Maine. Be careful with ads that say “single mother grants” or “cash now.” A refund advance is usually a loan or fee product, not free money.
Phone scripts
Calling 211 or CA$H Maine
“Hi, I am a single parent in Maine. I need free tax filing help for a 2025 return. What site is open for my ZIP code?”
Calling a child care provider
“I need my 2025 child care payment total. Can you give me your business name, address, tax ID, and whether you had a Maine quality certificate?”
Calling Maine Revenue Services
“I am filing Form 1040ME. Can you point me to the 2025 worksheets for Maine EIC, dependent credit, child care credit, and Schedule PTFC/STFC?”
Calling after a letter
“I received a letter about my refund. What proof is missing, and should I upload, mail, or fax the response?”
Resumen en español
Si trabajó en 2025 y vive en Maine, tal vez pueda reclamar créditos de impuestos como EITC, crédito por hijos, crédito de cuidado infantil, Maine EIC, crédito por dependientes, y créditos por renta o impuestos de propiedad. Para reclamar muchos créditos debe presentar una declaración federal y una declaración de Maine.
Use ayuda gratis antes de pagar. Llame al 211 o busque CA$H Maine, VITA, o IRS Free File. Guarde sus W-2, 1099, números de Seguro Social o ITIN, recibos de cuidado infantil, comprobantes de renta, pagos de préstamos estudiantiles, y cartas del IRS o de Maine.
Esta guía es información general, no consejo de impuestos. Si hay conflicto sobre quién puede reclamar a un niño, busque ayuda de impuestos o ayuda legal antes de presentar la declaración.
Questions single mothers ask in Maine
Can I claim EITC if I did not owe taxes?
Maybe. EITC is refundable, so it can create a refund if you qualify. You still must file a federal return.
Does Maine have its own EITC?
Yes. Maine has a Maine Earned Income Credit tied to the federal EITC. For recent tax years, it is 25% of the federal EITC, or 50% for taxpayers with no qualifying children. Maine has special rules for some ITIN filers and some taxpayers with no qualifying children.
Can I get the Child Tax Credit if I share custody?
Maybe. The answer depends on where the child lived, who can claim the child as a dependent, and whether any release or court-related arrangement applies. Ask a qualified tax preparer before filing if another adult may claim the same child.
Can renters claim a Maine property tax credit?
Some renters can. Maine’s Property Tax Fairness Credit can apply to eligible renters and homeowners who paid rent or property tax for a Maine primary home and meet the income and filing rules.
What if I missed the filing deadline?
File as soon as you can, especially if you may be due a refund. If you owe tax, penalties and interest can grow. If you filed an extension, remember that an extension gives more time to file, not more time to pay.
Can I claim Maine EIC if I use an ITIN?
Some Maine taxpayers who filed a federal return with an IRS-issued ITIN may be able to claim the Maine EIC if they otherwise meet the rules. Federal credit rules can be different, so use free tax help before filing.
About this guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
A Single Mother is independent and is not a government agency, benefits office, lender, law firm, medical provider, or tax advisor.
Program rules, funding, local availability, and eligibility can change. Always confirm details with the official program before you apply or make decisions.
Verification: Last verified June 19, 2026, next review September 19, 2026.
Corrections: If you see something wrong or outdated, email suggestions@asinglemother.org.
Disclaimer: This article is for general information only. It is not legal, financial, medical, tax, immigration, disability, safety, or government-agency advice.