Maine Schedule PTFC Property Tax Fairness Credit

Schedule PTFC Property Tax Fairness Credit
22_1040me_sched_pstfc.indd
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SCHEDULE
PTFC/STFC
FORM 1040ME

PROPERTY TAX FAIRNESS CREDIT
SALES TAX FAIRNESS CREDIT

2022

For MAINE RESIDENTS and PART-YEAR RESIDENTS ONLY.

*2202205*

Enclose with Form 1040ME.
See instructions.
For more information, visit www.maine.gov/revenue/tax-return-forms.

Attachment
Sequence No. 3

Name(s) as shown on Form 1040ME

99

Your Social Security Number

Note: If your filing status is married filing separately, you cannot claim either the property tax fairness credit or the sales tax fairness credit.
Enter your
date of birth

If married, enter your
spouse’s date of birth
MM

DD

MM

DD

YYYY

YYYY

Physical location of property where you lived during 2022 (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.

3.

(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

Total Income. Add lines 1a through 1e OR lines 2a through 2d above. .................................................. 3.
Note that if the amount on line 3 is more than the amount shown in the table below for your filing
status and the number of qualifying children and dependents on Form 1040ME, line 13a, you do not
qualify for the property tax fairness credit.

.00

If your Filing Status is:

Form 1040ME, line 13a is:

AND

·

0

OR

1

OR

more than 1

Your income must be less than:

Single

$55,000

$55,000

$55,000

Head of Household

$70,000

$70,000

$86,250

Married filing Jointly or
Qualifying Widow(er)

$70,000

$86,250

$86,250

If the amount on line 3 is more than the maximum income amount shown in the sales tax fairness
credit table (see instructions for line 13) for your filing status and the number of qualifying children
and dependents on Form 1040ME, line 13a, you do not qualify for the sales tax fairness credit.

1

Continue on next page.
To apply for the property tax
fairness credit, go to line
4. If you are applying only
for the sales tax fairness
credit, go to line 13.

2022 Form 1040ME, Schedule PTFC/STFC, page 2

*2202206*

PROPERTY TAX FAIRNESS CREDIT (lines 4 through 12):
4.
5.

6.
7.

99

DO NOT ENTER $ signs, commas, or decimals.

Enter the property tax you paid on your home in 2022. (See instructions.) ............................................. 4.
If you paid no property tax in 2022, skip to line 5a.
(a) Enter the rent you paid on your home in 2022. (See instructions.) ................................................... 5a.
If you paid no rent in 2022, skip to line 6.
(b) Does the rent entered on line 5a include heat, utilities, furniture, or similar items? .......................... 5b.

.00
.00
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.
(f) Landlord’s name and telephone number:

.00

Add lines 4 and 5e.................................................................................................................................... 6.
Enter the amount shown in the table below for your filing status and the number of qualifying children
and dependents on Form 1040ME, line 13a: ........................................................................................... 7.

.00

If your Filing Status is:

.00

Form 1040ME, line 13a is:

AND

·

0

OR

1

OR

more than 1

Your maximum benefit base is:

Single

$2,200

$2,200

$2,200

Head of Household

$2,800

$2,800

$3,450

Married filing Jointly or
Qualifying Widow(er)

$2,800

$3,450

$3,450

8.

Benefit base. Enter the smaller of line 6 or line 7. .................................................................................... 8.

.00

9.

Multiply line 3 by 4% (.04). ....................................................................................................................... 9.
(a) Is the amount on line 8 more than the amount on line 9? If yes, go to line 10 below. If no, you do not
qualify for the property tax fairness credit. Go to line 13 below to apply for the sales tax fairness credit... 9a.

.00
Yes

10. Subtract line 9 from line 8......................................................................................................................... 10.
11. Were you or your spouse (if married filing jointly) at least 65 years of age during the tax year? ............. 11.

No

.00
Yes

No

(a) If yes, enter $1,500. If no, enter $1,000. ........................................................................................... 11a.

.00

12. Enter line 10 or line 11a, whichever is smaller, here and on Form 1040ME, line 25d. ........................... 12.

.00

SALES TAX FAIRNESS CREDIT (lines 13 and 13a):
13. See the table on page 18 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 Schedule NR or
Schedule NRH, go to line 13a. Otherwise, enter this amount on Form 1040ME, line 25e. ............................13.

.00

(a) PART-YEAR RESIDENTS FILING SCHEDULE NR OR SCHEDULE NRH - You must prorate the sales
tax fairness credit. Schedule NR, multiply line 13 by the Maine-source income ratio (1.0000
minus Schedule NR, line 7). Schedule NRH, multiply line 13 by the Maine-source income ratio
of your income (1.0000 minus Schedule NRH, line 7, column C).
Enter the result here and on Form 1040ME, line 25e. ...................................................................... 13a.

.00

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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 a refundable Property Tax Fairness Credit up to $1,000 ($1,500 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;
• Your total income during 2022 was less than the amount shown in the table below for your filing status and the number of qualifying children and
dependents you claim:
If your Filing Status is:

Form 1040ME, line 13a is:

AND

·

0

OR

1

OR

more than 1

Your income must be less than:

Single

$55,000

$55,000

$55,000

Head of Household

$70,000

$70,000

$86,250

Married filing Jointly or
Qualifying Widow(er)

$70,000

$86,250

$86,250

• 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 7 on Schedule PTFC/STFC.
You may qualify for a refundable Sales Tax Fairness Credit up to $240, 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 2022 was not more than $27,850 if filing single; $44,050 if filing head of household; or, $54,700 if married filing jointly or
qualifying widow(er).
See the line 13 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.
security income. Include the gross amount before Medicare is subtracted.
If you are a resident or part-year resident of Maine filing Form 1040ME This amount can generally be found on federal Form SSA-1099. (See also
only to claim the property tax fairness credit and/or the sales tax federal Form 1040, line 6a or Form 1040-SR, line 6a). Also enter on this
fairness credit, you have no Maine income modifications on Form line the amount of railroad retirement benefits received. This amount can
1040ME, Schedule 1A or Schedule 1S, and you do not file a federal generally be found on federal Form RRB-1099 or RRB-1099-R.
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 2022;
• 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 12 on Form
1040ME, line 25d;
• Enter the amount from Schedule PTFC/STFC, line 13 or line 13a,
whichever applies, on Form 1040ME, line 25e;
• Enter the sum of Form 1040ME, lines 25d and 25e on Form 1040ME,
lines 25f, 27, 28, 32 and 33b. Any refund will be mailed to you. However,
if you want your refund deposited directly into your checking or savings
account, also complete lines 33c, 33d and 33e.

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.

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

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 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 www.irs.gov.
If you do file federal Form 1040 or Form 1040-SR:

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.
3

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 13.
Line 4. Property Tax. If you owned your home in Maine and lived in that
home during 2022, enter the amount of property tax paid during 2022
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 2022.
• 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 2022 on line 4 and the rent
you paid during 2022 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
the amount for your income below
(Note: you must not be claimed as a
dependent on another person’s return):
If Schedule
PTFC/STFC,
line 3 is:
At
least:

But not
more
than:

0
21,851
22,351
22,851
23,351
23,851
24,351
24,851
25,351
25,851
26,351
26,851
27,351
27,851

21,850
22,350
22,850
23,350
23,850
24,350
24,850
25,350
25,850
26,350
26,850
27,350
27,850
28,350

And Form
1040ME,
line 13 is 1:
Enter:
130
120
110
100
90
80
70
60
50
40
30
20
10
0

Line 5a. Enter the total rent you paid for your home (principal residence)
in Maine during 2022. 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 13. 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 13.
Example. If your filing status is married filing jointly, your total income
from Schedule PTFC/STFC, line 3 is $51,700, and you claim 3 qualifying
children and dependents, enter $80 on Schedule PTFC/STFC, line 13.

If your filing status is Married filing jointly
or Qualifying widow(er), find the amount
for your income and number of qualifying
children and dependents below:
And the number
on Form 1040ME,
line 13a is:

If Schedule
PTFC/STFC,
line 3 is:
At
least:

But not
more
than:

0
43,701
44,701
45,701
46,701
47,701
48,701
49,701
50,701
51,701
52,701
53,701
54,701

43,700
44,700
45,700
46,700
47,700
48,700
49,700
50,700
51,700
52,700
53,700
54,700
55,700

0

1

2+

185
165
145
125
105
85
65
45
25
5
0
0
0

210
190
170
150
130
110
90
70
50
30
10
0
0

240
220
200
180
160
140
120
100
80
60
40
20
0

4

If your filing status is Head of Household,
find the amount for your income and number
of qualifying children and dependents below:
If Schedule
PTFC/STFC,
line 3 is:
At
least:

But not
more
than:

And the number on
Form 1040ME,
line 13a is:
0-1
2
3+

0
32,801
33,551
34,301
35,051
35,801
36,551
37,301
38,051
38,801
39,551
40,301
41,051
41,801
42,551
43,301
44,051

32,800
33,550
34,300
35,050
35,800
36,550
37,300
38,050
38,800
39,550
40,300
41,050
41,800
42,550
43,300
44,050
44,800

185
170
155
140
125
110
95
80
65
50
35
20
5
0
0
0
0

210
195
180
165
150
135
120
105
90
75
60
45
30
15
0
0
0

240
225
210
195
180
165
150
135
120
105
90
75
60
45
30
15
0