Maine Sales Tax Fairness Credit for a "dependent"

[mwt]

My 23 year old son was a college student last year.  I am NOT claiming him as a dependent, but could if I wanted to.  The Maine STFC form says that he would NOT be eligible if he were claimed as a dependent on someone else's return.  Based on that statement in the form, since I am NOT claiming him, he should be eligible.  However, turbotax will not give the credit.  Turbotax's reason  is that I COULD claim him as a dependent.  But the Maine form doesn't say COULD.  Which is  it?  Actually claiming as a dependent or able to claim as a dependent?

Thanks

[fanfare · Accepted solution]

"Which is  it?  Actually claiming as a dependent or able to claim as a dependent?"

At the federal level, it is the same thing.

If MA is following the federal rules, then it is the same thing.

The box says you can claim me, not that you did claim me.

[mwt]

Got it.  Thanks very much....