Maine · Child Tax Credit
Child Tax Credit in Maine (2026)
$2,000 tax credit per qualifying child under age 17 ($1,700 refundable). Maine has a progressive income tax with a top rate of 9.15%, so a Maine filer's combined marginal rate on the next dollar at $64,767 of income is about 18.75% (12% federal + 6.75% ME).
2026 savings example for Maine
Planning estimate for a single filer earning $64,767 (Maine median household income in LevyIO's state dataset) who claims a $2,000 credit. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; ME tax uses the state brackets in LevyIO's dataset and assumes the state follows the federal treatment.
Estimated total savings
$2,000
Federal savings
$2,000
$5,592 → $3,592 · 12% bracket
ME state savings
$0
Federal credit only; check for a state credit
Combined marginal rate
18.75%
Credits do not depend on the bracket
Statutory maximum for this item in LevyIO's dataset: $2,000.
Federal × Maine marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The ME column is the state marginal rate at the midpoint of each range. A credit saves its face value regardless of bracket.
| Federal bracket | Gross income (single) | ME marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 5.8% | 15.8% | $1,000 |
| 12% | $28,500 - $66,500 | 6.75% | 18.75% | $1,000 |
| 22% | $66,500 - $121,800 | 7.15% | 29.15% | $1,000 |
| 24% | $121,800 - $217,875 | 7.15% | 31.15% | $1,000 |
| 32% | $217,875 - $272,325 | 7.15% | 39.15% | $1,000 |
| 35% | $272,325 - $656,700 | 7.15% | 42.15% | $1,000 |
| 37% | Over $656,700 | 7.15% | 44.15% | $1,000 |
Eligibility & forms
Parents with qualifying children under 17
- $2,000 per child under 17
- $1,700 refundable portion
- SSN required for child
Federal forms: Form 1040, Schedule 8812
Maine filing notes
Maine sets its own standard deduction ($15,700 single for 2026). Property Tax Fairness Credit helps offset high property taxes. Compare to neighboring New Hampshire which has no income tax.
Common mistakes: Child turning 17; Missing SSN requirement.
Frequently asked questions
How much can the Child Tax Credit save a Maine taxpayer in 2026?
Credits reduce tax dollar-for-dollar. In LevyIO's example, a single filer with $64,767 of income (the Maine median household income in our state dataset) and a $2,000 credit would cut 2026 federal tax from $5,592 to $3,592, a $2,000 saving. Whether Maine offers a matching state credit depends on the ME return, so the estimate counts federal savings only.
What is the Maine income tax rate for 2026?
Maine has a progressive income tax with a top rate of 9.15%. The ME standard deduction in LevyIO's dataset is $15,700 single / $31,400 married. Three brackets 5.8%-7.15% plus a 2% surcharge above $1M single ($1.5M joint) from 2026 (9.15% top). Standard deduction $15,700 single. Estate tax ($6.8M). Property Tax Fairness Credit.
Who qualifies for the Child Tax Credit in Maine?
Parents with qualifying children under 17. The federal rules are the same in every state; the requirements are: $2,000 per child under 17; $1,700 refundable portion; SSN required for child. Maine filers should confirm on the ME return whether the state follows the federal treatment.
Which forms do I file to claim the Child Tax Credit?
Federal: Form 1040, Schedule 8812. Maine: check the Maine Revenue Services instructions for the matching state schedule. Common mistakes: Child turning 17; Missing SSN requirement.
Child Tax Credit in other states
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.