CREDIT WORKSHEETS Biofuel Commercial Production and Commercial Use Credit (PDF) Certified Visual Media Production Credit (PDF) Media Production Wage Reimbursement Application (PDF) Media Production Residency Affidavit (PDF) Contribution to Family Development Account Reserve Funds Credit (PDF) Credit for Dependent Health Benefits Paid (PDF) Credit for Educational Opportunity -- Individuals (PDF) Frequently Asked Questions Credit for Educational Opportunity -- Employers (PDF) Credit for Rehabilitation of Historic Properties (PDF) More information about the Historic Rehabilitation program Credit for Tax Paid To Other Jurisdictions (PDF) Credit for Wellness Programs (PDF) Dual Residence Reduction of Tax Credit (PDF) Employer-Assisted Day Care Credit (PDF) Employer-Provided Long-Term Care Benefits Credit (PDF) Forest Management Planning Income Credit (PDF) High-Technology Investment Tax Credit (PDF) Jobs and Investment Tax Credit (PDF) 1985 Internal Revenue Code section 38 (PDF) 1985 Internal Revenue Code section 46 (PDF) 1985 Internal Revenue Code section 48 (PDF) Maine Capital Investment Credit (PDF) Maine Fishery Infrastructure Investment Tax Credit (PDF) New Markets Capital Investment Credit (PDF) FAME Rule 325: Maine New Markets Capital Investment Program (MS Word) Pine Tree Development Zone Tax Credit (PDF) Worksheet PTE -- Credit Ratio Worksheet for Individuals claiming the Pine Tree Development Zone Tax Credit (PDF) Quality Child Care Investment Credit (PDF) Research Expense Tax Credit (PDF) Seed Capital Investment Tax Credit (PDF) Super Credit for Substantially Increased Research and Development (PDF)