Tax Law section 615c1 subtraction modification.

The state income tax starts with wages and recreates federal AGI. There is no filing requirement for an individual whose interest and dividend income, after deducting all interest from U. The state income tax starts with federal tax liability minus the child care credit. Child care credit, working family credit its version of EITC.

Tax credits are non-refundable, except for the EITC. Line 4, incurred in the production of Maine exempt income. Excess payments over taxes are refunded except excess child care credit over tax is not refunded.