Schedule PTFC/STFC Instructions — Property Tax / Sales Tax Fairness Credit

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Text version of this table

Clear Form			Print Form
	Property Tax Fairness Credit Sales Tax Fairness Credit For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY. See instructions. Enclose with Form 1040ME. For more information, visit maine.gov/revenue/tax-return-forms.	99 2502205
Name(s) as shown on Form 1040ME		Your Social Security Number
Enter your If married, enter your date of birth spouse’s date of birth MM DD YYYY MM DD YYYY Physical location of property where you lived during 2025 (if different from your mailing address): TOTAL INCOME - Complete line 1 or line 2 below, but not both. Complete line 1 if you do not file federal Form 1040 or Form 1040-SR. Complete line 2 if you do file federal Form 1040 or Form 1040-SR. Then go to line 3. DO NOT ENTER $ signs, commas, or decimals IF YOU DO NOT FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 1. (a) Social security benefits and railroad retirement benefits. (See instructions.).................................... 1a. .00 (b) Interest and dividends. (See instructions.)......................................................................................... 1b. .00 (c) Pensions, annuities and IRA distributions. (See instructions.)........................................................... 1c. .00 (d) Wages, salaries, tips, etc. (See instructions.).................................................................................... 1d. .00 (e) Other income. (See instructions.)...................................................................................................... 1e. .00 OR, IF YOU DO FILE FEDERAL FORM 1040 OR FORM 1040-SR, ENTER: 2. (a) Federal total income. (From federal Form 1040, line 9 or Form 1040-SR, line 9.) (If filing Schedule NRH - see instructions.)........................................................................................ 2a. .00 (b) Social security benefits not included on line 2a above. (Federal Form 1040, line 6a minus line 6b or Form 1040-SR, line 6a minus line 6b) and railroad retirement benefits not included on line 2a above. (See instructions.)................................................................................................. 2b. .00 (c) Interest not included on line 2a above. (If filing Schedule NRH - see instructions.).......................... 2c. .00 (d) Loss add-backs. (See instructions.)................................................................................................... 2d. .00 3. Total Income. Add lines 1a through 1e OR lines 2a through 2d above................................................... 3. .00 Note: See instructions for the maximum income limitations. PROPERTY TAX FAIRNESS CREDIT (lines 4 through 16): 4. Enter the property tax you paid on your home in 2025. (See instructions.).............................................. 4. .00 If you paid no property tax in 2025, skip to line 5a. 5. (a) Enter the rent you paid on your home in 2025. (See instructions.).................................................... 5a. .0 If you paid no rent in 2025, skip to line 6. (b) Does the rent entered on line 5a include heat, utilities, furniture, or similar items?........................... 5b. Yes No (c) If line 5b is yes and you know the amount paid for heat, utilities, furniture, or similar items, enter that amount on line 5c. If yes, and you do not know the amount paid, multiply line 5a by 15% (.15) and enter the result on line 5c. If line 5b is no, enter “0” on line 5c..... 5c. .00 (d) Line 5a minus line 5c......................................................................................................................... 5d. .00 (e) Multiply line 5d by 15% (.15).............................................................................................................. 5e. .00 (f) Landlord’s name and telephone number: 6. Add lines 4 and 5e.................................................................................................................................... 6. .00

2025 Form 1040ME, Schedule PTFC/STFC, page 2
2502206
DO NOT ENTER $ signs, commas, or decimals.
Were you or your spouse (if married filing jointly) at least 65 years of age during the tax year? … 7.

Yes No

If line 7 is yes, enter $4,100. If line 7 is no, enter the amount shown in the table below for your filing

Text version of this table

If your Filing Status is:	AND	Form 1040ME, line 13a is:
	0 O		O	R
	Your maximum benefit base is:
Single	$2,550			$2,550	$2,550
Head of Household	$3,300			$3,300	$4,050
Married filing Jointly or Qualifying surviving spouse	$3,300			$4,050	$4,050

# Head of Household $3,300

Married filing Jointly or
$3,300
Qualifying surviving spouse
$2,550 $2,550
$3,300 $4,050
$4,050 $4,050 .00
Benefit base. Enter the smaller of line 6 or line 8 … 9.

.00
Multiply line 3 by 4% (.04) … 10.

Is the amount on line 9 more than the amount on line 10? If yes, go to line 11 below. If no, you do not
(a) qualify for the property tax fairness credit. Go to line 17 below to apply for the sales tax fairness credit...10a. Yes No .00

Subtract line 10 from line 9 … 11. .00
If line 7 is yes, enter $2,000. If line 7 is no, enter $1,000 … 12. .00
Enter the smaller of line 11 or line 12 … 13.
Are you or your spouse (if married filing jointly) rated 100% permanently and totally disabled by the United States Department of Veterans Affairs? … 14. Yes No

(a) If line 14 is yes, enter the amount from line 13. Enclose a copy of your VA Rating Decision Letter .00 or your VA Benefit Summary Letter. If line 14 is no, enter $0 … 14a. .00

Add lines 13 and 14a … 15. .00
Enter the smaller of line 15 or line 6, here and on Form 1040ME, line 25d … 16.

SALES TAX FAIRNESS CREDIT (lines 17 and 17a):

See the table in the instructions for line 17 below for your filing status. Enter the amount shown for your total income from line 3 and the number of qualifying children and dependents. If you are filing .00 Schedule NR or Schedule NRH, go to line 17a. Otherwise, enter this amount on Form 1040ME, line 25e..17.

(a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales tax fairness credit. Schedule NR: Multiply line 17 by the Maine-source income ratio (1.0000 minus Schedule NR, line 7). Schedule NRH: Multiply line 17 by the Maine-source income ratio of your income (1.0000 minus Schedule NRH, line 7, column C). .00 Enter the result here and on Form 1040ME, line 25e … 17a.

# Clear Form Print Form

SCHEDULE PTFC/STFC - Property Tax Fairness Credit & Sales Tax Fairness Credit Instructions
(Form 1040ME, lines 25d and 25e)
Who is eligible? You may qualify for the refundable Property Tax Fairness Credit up to $1,000 ($2,000 if you are 65 years of age or older)* if you meet all of the following:

You were a Maine resident during any part of the tax year;
You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence during the year;

Text version of this table

If your Filing Status is:	AND	Form 1040ME, line 13a is:
	0 O		O	R
	Your income must be less than:
Single	$63,750			$63,750	$63,750
Head of Household	$82,500			$82,500	$101,250
Married filing Jointly or Qualifying surviving spouse	$82,500			$101,250	$101,250

# Head of Household $82,500

You paid property tax on your home (principal residence) in Maine during the tax year that is greater than 4% of your total income or you paid rent on your home (principal residence) in Maine during the tax year that is greater than 26.67% of your total income. Note: that the amount of property tax or rent you can include may be limited. See line 8 on Schedule PTFC/STFC.

*If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($4,000 if you are 65 years of age or older).
You may qualify for the refundable Sales Tax Fairness Credit up to $280, depending on the number of qualifying children and dependents on Form 1040ME, line 13a, if you meet all of the following:

You were a Maine resident during any part of the tax year;
Your total income during 2025 was not more than $32,950 if filing single; $51,700 if filing head of household; or, $63,950 if married filing jointly or qualifying surviving spouse.

See the line 17 instructions below for more information.
You cannot claim either the Property Tax Fairness Credit or Sales Tax Fairness Credit if your filing status is married filing separately.
You cannot claim the Sales Tax Fairness Credit if you are claimed as a dependent on another person's return.

# SCHEDULE PTFC/STFC - SPECIFIC INSTRUCTIONS

Step 1. Complete Form 1040ME according to the form instructions.
If you are a resident or part-year resident of Maine filing Form
1040ME only to claim the property tax fairness credit and/or the sales tax fairness credit, you have no Maine income modifications on Form 1040ME, Schedule 1A or Schedule 1S, and you do not file a federal income tax return, complete Maine Form 1040ME according to the instructions below:

Fill in your name, address, social security number, telephone number and, if married, your spouse's name and social security number;
Check Box A below your address;
Enter your correct filing status on lines 3-7;
Enter your correct residency status on lines 8-11a;
Check the applicable boxes on lines 12a through 12d if either you or your spouse were 65 years or over or blind during 2025;
Enter the number of personal exemptions for yourself and your spouse, if married, you can claim on line 13;
Enter the number of qualifying children and dependents you can claim on line 13a;
Complete Schedule PTFC/STFC. See the Step 2 instructions below;
Enter the amount from Schedule PTFC/STFC, line 16 on Form 1040ME, line 25d;
Enter the amount from Schedule PTFC/STFC, line 17 or line 17a, whichever applies, on Form 1040ME, line 25e;
Enter the sum of Form 1040ME, lines 25d and 25e on Form

1040ME, lines 25f, 27, 28, 33 and 34b. Any refund will be mailed to you. However, if you want your refund deposited directly into your checking or savings account, also complete lines 34c, 34d and 34e.
Step 2. Complete Schedule PTFC/STFC. Enter your name and social security number as shown on Form 1040ME. Also enter your date of birth and your spouse's date of birth, if married.
Complete EITHER lines 1a through 1e OR lines 2a through 2d. If you do not file federal Form 1040 or Form 1040-SR, complete lines 1a through
1e. If you do file a federal Form 1040 or Form 1040-SR, enter your income on lines 2a through 2d.
If you do not file federal Form 1040 or Form 1040-SR:
Line 1a. Social security and railroad retirement benefits. Enter all payments received under the federal Social Security Act, including regular social security benefits, social security disability benefits and supplemental security income. Include the gross amount before Medicare is subtracted. This amount can generally be found on federal Form SSA-1099. (See also federal Form 1040, line 6a or Form 1040-SR, line 6a). Also enter on this line the amount of railroad retirement benefits received. This amount can generally be found on federal Form RRB-1099 or RRB-1099-R.
Line 1b. Interest and dividends. Enter all interest and ordinary dividends you received. These amounts can generally be found on the federal Form 1099 issued by the payer.
Line 1c. Pensions, annuities, and IRA distributions. Enter the amount of all pensions, annuities, and IRA distributions you received that would be included in federal total income if you filed a federal income tax return. These amounts can generally be found on the federal Form 1099 issued by the payer.
Line 1d. Wages, salaries, tips, etc. Enter the total amount of wages, salaries, and other compensation that would be included in federal total income if you filed a federal income tax return. This amount is generally reported in box 1 of the federal Form W-2 or on the federal Form 1099 issued by the payer.
Line 1e. Other income. Enter alimony received; business income (but do not enter business losses); capital gains; other gains; any income from rental real estate, royalties, partnerships, S corporations, trusts, etc.; farm income; unemployment compensation; and any other income that would be included in federal total income if you filed a federal income tax return. For more information on federal total income, see the federal income tax forms and instructions at irs.gov.
If you do file federal Form 1040 or Form 1040-SR:
Line 2a. Federal Total Income. Enter your federal total income from federal Form 1040, line 9 or Form 1040-SR, line 9. If filing Form 1040ME, Schedule NRH, enter the amount from Schedule NRH, line 1j, column B.
Line 2b. To the extent not already included in federal total income on line 2a, enter all payments received under the federal Social Security Act and the amount of railroad retirement benefits received. See the instructions for line 1a above. If filing Form 1040ME, Schedule NRH, enter only those payments you received.
Line 2c. Enter only amounts not already included in federal total income on line 2a. If filing Form 1040ME, Schedule NRH, enter your portion of the interest earned.

Line 2d. Loss add-backs. Enter on line 2d the amount of any negative amount (net loss) included on federal Form 1040 or Form 1040-SR, line 7 and federal Schedule 1, lines 3, 4, 5, 6, and 8a through 8z. Enter the total of the amounts as a positive number. If filing Form 1040ME, Schedule NRH, enter only those amounts shown on Schedule NRH, column B, lines 1f, 1g, 1h, and 1i.
After completing line 3, if you are applying only for the Sales Tax
Fairness Credit, skip to line 17.
Line 4. Property Tax. If you owned your home in Maine and lived in that home during 2025, enter the amount of property tax paid during 2025 on your house and house lot up to 10 acres. Include amounts paid by the State to the municipality under the Property Tax Deferral Program.
If your house is on land that is more than 10 acres, call your town or city assessor to get the tax on your house and the land up to 10 acres.
Part-year residents - enter only the property tax amounts you paid for your home in Maine during the part of the tax year you were a Maine resident. Note: You may be asked to provide proof of the property tax paid before a refund is issued.

Do not use the amount of property tax assessed; enter only the amount of tax actually paid on your home during 2025.
Do not include amounts paid for interest or special assessments.
Do not include property taxes on property other than your primary residence.
Do not claim any property tax paid by others, except for amounts paid by the State under the Property Tax Deferral Program. If the home is jointly owned, enter only the property tax you paid. You can claim the tax you paid on your home even if you have transferred ownership to someone else under a legal agreement that allows you to continue to live in the home, but you can claim the tax on the home only for as long as you live in the home.
Do not include taxes on any part of your home or property used exclusively for business. For example, you owned a two-story building. You lived upstairs and ran a store downstairs. You can claim one-half of the property tax you paid. Do not include property taxes claimed as a business expense on your federal tax return.
Do not include taxes on any part of your home that serves as a separate dwelling. Include only the taxes paid for the part of the home you occupied as your primary residence. For example, your primary residence is one unit located in a three-unit dwelling. You can claim only one-third of the property tax paid.

Note: If you owned a home that was on rented land or vice-versa, you can include the property tax you paid during 2025 on line 4 and the rent you paid during 2025 on line 5a. For example, you owned a mobile home located in a park. Enter the property tax on your mobile home on line 4 and the lot rent you paid on line 5a.
If your filing status is Single, find
Line 5a. Enter the total rent you paid for your home (principal residence) in Maine during 2025. If you moved during the tax year, include the rent you paid during the tax year to live in each home or apartment. Include Workfare payments received from your town used to pay your rent.
Part-year residents - enter only rent amounts you paid on your home in Maine during the part of the tax year you were a Maine resident. Note:
You may be asked to provide copies of rent receipts or canceled checks before a refund is issued.

Do not include mortgage payments or room and board payments.

Mortgage payments and room and board payments are not rent.

Do not include the rent amount paid by a government program.
Do not include rent for any part of your home that was rented out to others. For example, you share an apartment with your sister. Each of you are equally responsible for one-half of the rent. Include only the amount of rent you paid to live in the apartment.
Do not include rent for any part of your home used exclusively for business. For example, you rent a two-story building. You live in a 2nd floor apartment and run a business on the 1st floor. Claim only the portion of rent you paid for the right to live in the 2nd floor apartment.
Do not include rent claimed as a business expense on your federal return.

Line 5c. If the rent you entered on line 5a includes an amount for heat, utilities, furniture, or other similar items and you know the amount paid toward the heat, utilities, furniture, or other similar items, enter the amount on line 5c. If your landlord cannot provide the amount you paid for heat, utilities, furniture, or other similar items, multiply the amount on line 5a by 15% (.15) and enter the result on line 5c. If the rent entered on line 5a does not include an amount paid for heat, utilities, furniture, or other similar items, enter 0 on line 5c.
Line 5d. Subtract line 5c from line 5a. The rent you paid can include only the amount paid for the right to live in your home, excluding amounts paid for heat, utilities, furniture, or other similar items.
Line 17. Sales Tax Fairness Credit. See the tables below for your filing status (from Form 1040ME, lines 3 through 7). a) To find the credit, read down the "At least - But not more than" columns and find the line that includes your Total Income from Schedule PTFC/STFC, line 3. b) Then, go to the column that includes the number of qualifying children and dependents on Form 1040ME, line 13a. Enter the credit from that column on Schedule PTFC/STFC, line 17.
Example. If your filing status is married filing jointly, your total income from Schedule PTFC/STFC, line 3 is $59,900, and you claim 3 qualifying children and dependents, enter $100 on Schedule PTFC/STFC, line 17.
If your filing status is Head of Household, find the amount for your income and number If your filing status is Married filing jointly the amount for your income below of qualifying children and dependents below: or Qualifying surviving spouse, find the (Note: you must not be claimed as a If Schedule And the number on amount for your income and number of dependent on another person's return): PTFC/STFC, Form 1040ME, qualifying children and dependents below:

And Form

# If Schedule

1040ME,
PTFC/STFC, PTFC/STFC, line 13 is 1: line 3 is: line 3 is:
But not
But not
At more
At more least: than: Enter: least: than:
0 25,450 155
0 50,950
25,451 25,950 145 line 3 is: line 13a is:
But not
And the number
At more on Form 1040ME, least: than: 0-1 2 3+ line 13a is:
0 38,200 215 250 280
38,201 38,950 200 235 265
0 1 2+ 38,951 39,700 185 220 250
39,701 40,450 170 205 235
215 250 280
40,451 41,200 155 190 220
50,951 51,950
25,951 26,450 135
51,951 52,950
26,451 26,950 125
230 260
41,201 41,950 140 175 205
175 210 240
41,951 42,700 125 160 190
52,951 53,950
26,951 27,450 115
190 220
42,701 43,450 110 145 175
53,951 54,950
27,451 27,950 105
170 200
43,451 44,200 95 130 160
54,951 55,950
27,951 28,450 95
55,951 56,950
28,451 28,950 85
56,951 57,950
28,951 29,450 75
57,951 58,950
29,451 29,950 65
58,951 59,950
29,951 30,450 55
59,951 60,950
30,451 30,950 45
60,951 61,950
30,951 31,450 35
61,951 62,950
31,451 31,950 25
62,951 63,950
31,951 32,450 15
63,951 64,950
32,451 32,950 5
32,951 33,450 0
150 180
44,201 44,950 80 115 145
95 130 160
44,951 45,700 65 100 130
75 110 140
45,701 46,450 50 85 115
55 90 120
46,451 47,200 35 70 100
35 70 100
47,201 47,950 20 55 85
15 50 80
47,951 48,700 5 40 70
0 30 60
48,701 49,450 0 25 55
0 10 40
49,451 50,200 0 10 40
0 0 20
50,201 50,950 0 0 25
0 0 0
50,951 51,700 0 0 10
51,701 52,450 0 0 0