CREDIT WORKSHEETS Adult Dependent Care Credit (PDF) 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) Credit for Disability Income Protection Plans (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) High-Technology Investment Tax Credit (PDF) Credit for Certain Homestead Modifications (AccessAble Home Tax Credit) (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) Research Expense Tax Credit (PDF) Seed Capital Investment Tax Credit (PDF) Super Credit for Substantially Increased Research and Development (PDF)