EITC and Tax Credits for Single Mothers in Alaska

Where to start

Start with the tax year. A 2025 return reports money received in 2025. A 2026 return is generally filed in 2027. Then use these steps.

Keep ASMOM’s Alaska help guide nearby if you also need food, housing, child care, cash aid, health coverage, or local support while you work through taxes.

Quick reference: tax help in Alaska

Alaska tax basics for single mothers

Alaska does not have an individual state income tax. It also does not have a statewide sales tax, though some local governments charge local sales tax. That means there is no Alaska state EITC, no Alaska state Child Tax Credit, and usually no Alaska state income tax return for wages.

That does not mean taxes do not matter. You may still need to file a federal return if you had wages, self-employment income, unemployment, Marketplace health insurance, school tax forms, child care expenses, an Alaska PFD, or federal credits to claim. Most credits in this guide are claimed on the federal return.

For more tax credit details, see ASMOM’s tax credit guide. The state’s sales tax page explains that some Alaska towns and cities charge local sales tax.

Free filing help in Alaska

The IRS offered guided Free File for 2025 returns to people with adjusted gross income of $89,000 or less, subject to each provider’s rules. That filing season closed October 15, 2026. For a late 2025 return, check current options with the IRS or a tax helper; do not assume the old Free File link is still open.

The IRS VITA and TCE programs prepare many basic returns for free. VITA serves many low-income filers, people with disabilities, and people who need language support. TCE focuses on people age 60 and over. Sites may have their own limits and may close outside tax season. Check the VITA locator before traveling.

Rural travel can make free tax help hard to reach. The Alaska Business Development Center offers ABDC tax preparation to eligible low- and moderate-income taxpayers, with a focus on rural Alaska. ABDC lists outreach in February and March and a year-round mail-in site. You can also check AARP Tax-Aide or ask Alaska 2-1-1 for local referrals.

Earned Income Tax Credit

The Earned Income Tax Credit is a federal refundable tax credit for many workers with low or moderate income. It can reduce tax owed and may increase a refund. Wages, tips, some disability benefits before retirement age, and self-employment income may count as earned income. Unemployment usually does not count as earned income for EITC.

For tax year 2025, the credit depends on earned income, adjusted gross income, filing status, investment income, and the number of qualifying children. The IRS EITC page explains the basic rules. The current EITC tables list these 2025 limits.

For tax year 2025, investment income must be $11,950 or less. In a normal tax season, the IRS cannot issue refunds that claim EITC or ACTC before mid-February. For a late 2025 return, use the IRS refund tracker to check your personal status.

Important: The table is for tax year 2025 only. Both earned income and adjusted gross income must fall below the listed limit. Claimants and qualifying children need valid Social Security numbers under IRS rules. Some married parents who live apart may qualify without filing jointly, but the rules are strict; use the IRS EITC eligibility guide before choosing a filing status.

Child Tax Credit and ACTC

For 2025 federal returns, the Child Tax Credit is worth up to $2,200 for each qualifying child. If your tax is low, the Additional Child Tax Credit may be refundable up to $1,700 per qualifying child, depending on your income. The IRS says you must have earned income of at least $2,500 to be eligible for the ACTC.

Use Schedule 8812 to figure the Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents. The child must meet IRS rules. For the Child Tax Credit and ACTC, Social Security number rules are very important.

Custody and tax rules can be confusing. IRS rules are not always the same as a family court order or child support agreement. If another parent may claim the same child, ask a free tax site, LITC, or licensed preparer before filing. If child support paperwork is part of the problem, contact Alaska Child Support Services or a tax adviser to ask which records matter.

For 2025, the child generally must have been under 17 at year-end, lived with you for more than half the year, and met the other IRS rules. The child and the taxpayer (or at least one spouse on a joint return) must have work-valid Social Security numbers issued by the filing deadline, including extensions. A court custody order alone does not decide who can claim each federal credit.

If parents live apart, IRS rules for separated parents can split credits. An eligible custodial parent may sign Form 8332 to release certain child-related tax credits, but that does not give the other parent EITC, head of household status, or the dependent care credit. Get tax help before making that choice.

Child and Dependent Care Credit

The Child and Dependent Care Credit may help if you paid someone to care for a child or other qualifying person so you could work or look for work. It can apply to daycare, preschool, before-school care, after-school care, or day camp. Overnight camp does not count.

For 2025 returns, Form 2441 is used for this credit. IRS instructions say the care must be for a qualifying person and must allow you, and your spouse if filing jointly, to work or look for work. You usually need the care provider’s name, address, and tax identification number.

This credit is not the same as Alaska child care subsidy help. Alaska’s Child Care Assistance Program may help eligible families pay for care through approved providers. Start with the state child care program, and use ASMOM’s child care help page for a reader-friendly Alaska overview.

Which tax year? The maximum credit rate for 2025 expenses was 35%. For 2026 expenses, the top rate rises to 50%, with higher income thresholds. Eligible expenses remain limited to $3,000 for one qualifying person or $6,000 for two or more. The credit is still generally nonrefundable. See the IRS child care credit rules. You cannot use expenses already covered by certain tax-free employer care benefits for the same credit.

Other federal credits to check

Not every credit gives a refund, but each one can matter. Free tax software or a certified volunteer can screen for credits.

If you used Marketplace health insurance, wait for Form 1095-A before filing. The IRS Form 8962 page explains that Form 8962 is used to claim or reconcile the Premium Tax Credit. For college costs, compare tax credits with grants and scholarships through ASMOM’s education grants page.

Alaska PFD and federal taxes

The Alaska Permanent Fund Dividend is a state payment for eligible residents. It is not a tax credit.

The state’s PFD application period runs from January 1 through March 31. Each adult and child needs a separate application. The 2026 application window has closed; check myPFD for status, document requests, and payment details. If you missed the deadline, ask the PFD Division if a narrow exception applies; do not assume you can apply late.

The 2025 PFD was $1,000 and belongs on a 2025 federal return when taxable. On September 21, 2026, Alaska announced a 2026 PFD of $1,200, including a $200 energy relief payment. The official PFD tax guidance says adult dividends are federally taxable, even if some or all of the payment was garnished. Report the 2026 payment as 2026 income, generally when filing in 2027. A child’s PFD may also be taxable, depending on that child’s total income.

Some families may be able to report a child’s PFD on the parent’s return by using Form 8814, but it has special conditions and may not be the best choice. Ask a tax helper whether the child needs a separate return. Alaska scheduled its 2026 direct-deposit PFD payments from October 1 and qualifying paper payments from October 22; individual payment status can vary.

Documents checklist

Bring more papers than you expect to need. Missing records may stop free tax preparation. Keep copies for school, child care, and benefits applications too.

If your child received a PFD: Bring the child’s amount and tax form too, even if you are unsure whether a separate return is needed. If parents share custody, bring the dates the child lived with each parent and any Form 8332 that applies.

If your refund is delayed, denied, or reduced

Start with the IRS Where’s My Refund? tool. The IRS often shows e-filed returns within 24 hours and mailed returns after about four weeks. Processing can take longer if the IRS needs identity checks or more records. Keep a copy of your return and proof of filing.

If a credit was denied in a prior year, you may need Form 8862 before claiming it again. The IRS Form 8862 instructions explain when it is required. Do not file the same claim again without fixing the issue that caused the denial.

If you have a serious IRS problem you cannot solve, the Taxpayer Advocate may help in some cases. If your issue involves an audit, appeal, collection, tax court, or a notice you do not understand, use the IRS LITC map to look for low-income taxpayer help.

If a benefits office needs tax records but your IRS return is delayed, ask which other proof it will accept. Read any written denial and follow the deadline to appeal.

A 2025 return filed late may still qualify for a refund, but federal refund claims usually have a three-year time limit with exceptions. If you owe tax, ask about a payment plan instead of ignoring bills. An IRS notice may have a much shorter response deadline.