To claim the Earned Income Tax Credit (EITC), you must have what qualifies as earned income and meet certain adjusted gross income (AGI) and credit limits for the current, previous and upcoming tax years.
Earned income includes all the taxable income and wages you get from working for someone else, yourself or from a business or farm you own.
Filing taxes as a single mom can seem daunting but with the right information on credits and deductions you can maximize your tax refund. The key tax benefits that single moms should be aware of are the head of household filing status, child tax credit, additional child tax credit, and child and dependent care credit.
Head of Household Filing Status
Filing as head of household rather than single or married filing separately gives you a lower tax rate and a higher standard deduction, resulting in a bigger tax refund. To qualify as head of household, you must be unmarried and pay for more than half the costs of keeping up a home for yourself and your child. Your child must live with you for more than half the year.
Child Tax Credit
The child tax credit provides a credit of up to $2,000 per child under age 17 To qualify, the child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, or a descendant of any of them (for example, your grandchild) The child must be under 17 at the end of the tax year, be claimed as your dependent, and have lived with you for more than half of the year.
The child tax credit phases out at income levels starting at $200,000 if single or $400,000 if married filing jointly.
Additional Child Tax Credit
If the child tax credit exceeds your tax liability the additional child tax credit can provide a refund of up to $1,400 per child (for 2024). There is no minimum income requirement to qualify for the additional child tax credit if you have one child. If you have more than one child you need earned income of at least $2,500 to get any refund from the credit.
For example, if you are a single mom with one child, have $10,000 of earned income, and owe $500 in federal income tax, you could claim the full $2,000 child tax credit. Since your tax liability is only $500, you can receive the remaining $1,500 as a refund through the additional child tax credit.
Child and Dependent Care Credit
If you pay for childcare such as daycare so that you can work or look for work, you may be eligible for the child and dependent care credit. This credit is worth up to 35% of qualifying expenses of $3,000 for one child or $6,000 for two or more children. The percentage decreases as income increases.
For instance, if you earn $25,000 and have qualifying childcare expenses of $4,000 for one child, your credit would be $1,050 (35% of $3,000). If you paid $8,000 in expenses for two children, your credit would be $1,400 (35% of $4,000).
Estimate Your Refund as a Single Mom
Based on this information, you can get an estimate of your potential federal refund as a single mom with one child:
- Head of household standard deduction (2024): $21,900
- Child tax credit: $2,000
- Additional child tax credit (with $10,000 income): $1,500
- Total estimated refund: $5,400
This example assumes you have no other income, deductions or credits. Your actual refund may be different based on your tax situation.
The key is understanding and claiming all the credits and deductions you qualify for. The IRS offers resources like the EITC Assistant, Child Tax Credit Assistant, and Interactive Tax Assistant to help you determine your eligibility.
Tips to Maximize Your Refund
Follow these tips to make sure you get the biggest possible refund as a single mom:
- File as head of household rather than single.
- Claim the $2,000 child tax credit for each eligible child.
- Claim any additional child tax credit available.
- Take the child and dependent care credit if you pay for childcare.
- Use the IRS assistant tools to double check your eligibility for credits.
- Have your return reviewed by a tax professional to identify any other credits or deductions.
Single moms have access to valuable tax benefits that can mean thousands of extra dollars in refunds. Do your homework on the key credits and deductions to ensure you get the full refund you deserve.
Types of earned income
- Wages, salary, or tips where federal income taxes are withheld on Form W-2, box 1
- Income from a job where your employer didn’t withhold tax (such as gig economy work) including:
- Driving a car for booked rides or deliveries
- Running errands or doing tasks
- Selling goods online
- Providing creative or professional services
- Providing other temporary, on-demand or freelance work
- Money made from self-employment, including if you:
- Own or operate a business or farm
- Are a minister or member of a religious order
- Are a statutory employee and have income
- Benefits from a union strike
- Certain disability benefits you got before you were the minimum retirement age
- Nontaxable Combat Pay (Form W-2, box 12 with code Q)
- If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more information, see Publication 3, Armed Forces Tax Guide.
Earned income does not include:
- Pay you got for work when you were an inmate in a penal institution
- Interest and dividends
- Pensions or annuities
- Social Security
- Unemployment benefits
- Alimony
- Child support
Use these table organized by tax year to find the maximum amount of EITC you may be eligible for based on your:
- Adjusted gross income (AGI)
- Investment income
- Filing status
- Number of qualifying children if any
Find the maximum AGI, investment income and credit amounts for tax year 2024.
|
Children or relatives claimed |
Filing as single, head of household, married filing separately or widowed |
Filing as married filing jointly |
|---|---|---|
| Zero |
$18,591 |
$25,511 |
| One |
$49,084 |
$56,004 |
| Two |
$55,768 |
$62,688 |
| Three |
$59,899 |
$66,819 |
Investment income limit: $11,600 or less
Maximum credit amounts
The maximum amount of credit:
- No qualifying children: $632
- 1 qualifying child: $4,213
- 2 qualifying children: $6,960
- 3 or more qualifying children: $7,830
Find the maximum AGI, investment income and credit amounts for tax year 2023.
|
Children or relatives claimed |
Filing as single, head of household, married filing separately or widowed |
Filing as married filing jointly |
|---|---|---|
| Zero |
$17,640 |
$24,210 |
| One |
$46,560 |
$53,120 |
| Two |
$52,918 |
$59,478 |
| Three |
$56,838 |
$63,398 |
Investment income limit: $11,000 or less
Maximum credit amounts
The maximum amount of credit:
- No qualifying children: $600
- 1 qualifying child: $3,995
- 2 qualifying children: $6,604
- 3 or more qualifying children: $7,430
Find the maximum AGI, investment income and credit amounts for tax year 2022.
|
Children or relatives claimed |
Filing as single, head of household, married filing separately or widowed |
Filing as married filing jointly |
|---|---|---|
| Zero |
$16,480 |
$22,610 |
| One |
$43,492 |
$49,622 |
| Two |
$49,399 |
$55,529 |
| Three |
$53,057 |
$59,187 |
Investment income limit: $10,300 or less
Maximum credit amounts
The maximum amount of credit:
- No qualifying children: $560
- 1 qualifying child: $3,733
- 2 qualifying children: $6,164
- 3 or more qualifying children: $6,935
Find the maximum AGI, investment income and credit amounts for tax year 2021.
|
Children or relatives claimed |
Filing as single, head of household, widowed or married filing separately* |
Filing as married filing jointly |
|---|---|---|
| Zero |
$21,430 |
$27,380 |
| One |
$42,158 |
$48,108 |
| Two |
$47,915 |
$53,865 |
| Three |
$51,464 |
$57,414 |
Investment income limit: $10,000 or less
Maximum credit amounts
The maximum amount of credit you can claim
- No qualifying children: $1,502
- 1 qualifying child: $3,618
- 2 qualifying children: $5,980
- 3 or more qualifying children: $6,728
* Taxpayers claiming the EITC who file married filing separately must meet the eligibility requirements under the special rule in the American Rescue Plan Act (ARPA) of 2021.
Find the maximum AGI, investment income and credit amounts for tax year 2020.
|
Children or relatives claimed |
Filing as single, head of household or widowed |
Filing as married filing jointly |
|---|---|---|
| Zero |
$15,820 |
$21,710 |
| One |
$41,756 |
$47,646 |
| Two |
$47,440 |
$53,330 |
| Three |
$50,594 |
$56,844 |
Investment income limit: $3,650 or less
Maximum credit amounts
The maximum amount of credit you can claim
- No qualifying children: $538
- 1 qualifying child: $3,584
- 2 qualifying children: $5,920
- 3 or more qualifying children: $6,660
TAX Tips For SINGLE PARENT? How to save on taxes as a SINGLE PARENT
FAQ
How much can I get back in taxes with one child?
The child tax credit allows eligible taxpayers to reduce their federal income tax liability by up to $2,000 per qualifying child.Apr 24, 2025
How much refund will I get for one child?
However, the additional child tax credit (ACTC) allows you to receive up to a maximum of $1,700 per child as a refund this tax season.
What is the Child Tax Credit for single moms?
If you have one child and your adjusted gross income was $49,084 (filing alone) or $56,004 (filing jointly with a spouse) in 2024, you can claim up to $4,213 …Jan 9, 2025
What should I claim if I am single with one child?
Head of Household with Dependents
You’ll most likely get a tax refund if you claim no allowances or 1 allowance. If you want to get close to withholding your exact tax obligation, claim 2 allowances for yourself and an allowance for however many dependents you have (so claim 3 allowances if you have one dependent).