Last updated: May 19, 2026
Bottom line
If you worked in 2025 and lived in Utah, check the federal Earned Income Tax Credit, the federal Child Tax Credit, Utah’s state EITC, and Utah’s state Child Tax Credit before you file or amend your return.
For 2025 returns filed in 2026, the federal EITC can be worth up to $8,046 if you qualify with three or more children. Utah also has a state EITC equal to 20% of your federal EITC, but it is nonrefundable and requires Utah W-2 wages. Utah’s Child Tax Credit can be up to $1,000 per qualifying child age 5 or younger on the last day of 2025, but it phases down as income rises.
This guide is general information, not tax advice. For a personal answer, use a free VITA site, a qualified tax preparer, the EITC Assistant before filing, or the Utah State Tax Commission for Utah-return questions.
If you have a tax deadline, letter, or refund problem
Do not ignore an IRS or Utah Tax Commission letter. Many letters have short response dates. Open the letter, save a copy, and look for the tax year, notice number, deadline, and what documents they want.
- If you need free filing help, look for a VITA or TCE site through the IRS VITA locator while appointments are available.
- If your IRS refund is late, use the IRS refund tracker with your exact refund amount, filing status, and Social Security number or ITIN.
- If your Utah refund is late, check the official Utah refund tool and then contact the Tax Commission if the tool says to call.
- If tax money is not enough to cover food, rent, child care, or bills, use ASMOM’s emergency help guide for Utah while your tax issue is pending.
Where to start
If you worked for wages
Gather every W-2. The federal EITC uses earned income. Utah’s state EITC also requires Utah income reported on a W-2, not just 1099 or self-employment income.
If you paid for care
Collect child care receipts, the provider’s name, address, and tax ID if you can get it. The federal Child and Dependent Care Credit may help when care was needed so you could work or look for work.
If you have young kids
Check both the federal Child Tax Credit and Utah’s Child Tax Credit. For 2025 Utah returns, the Utah credit is aimed at children age 5 or younger who also qualify for the federal child credit.
If you are unsure
Start with free tax help before paying a fee. A VITA site can be a safer choice for many families with basic returns, EITC, child credits, and Utah returns.
Quick credit table for Utah single mothers
| Credit or help | What it may help with | Refundable? | Where to check |
|---|---|---|---|
| Federal EITC | Refund for low-to-moderate income workers | Yes | EITC page |
| Utah EITC | Reduces Utah income tax if you qualify for federal EITC and have Utah W-2 wages | No | TC-40A instructions |
| Federal CTC / ACTC | Credit for qualifying children under federal rules | Partly | Child Tax Credit |
| Utah Child Tax Credit | Credit for qualifying children age 5 or younger on the last day of 2025 | No | TC-40A instructions |
| Child care credit | Care expenses paid so you could work or look for work | No | Publication 503 |
| Education credits | College or training costs for you or a dependent | AOTC is partly refundable | education credits |
Federal Earned Income Tax Credit
The federal EITC is for workers with earned income. It can lower your federal tax and may increase your refund. You must meet IRS rules for income, filing status, Social Security numbers, investment income, and qualifying children.
For 2025 returns, use the IRS EITC table to check the current income limits and maximum credit amounts. Do not guess from last year’s numbers.
| Qualifying children | Max AGI if single or head of household | Max AGI if married filing jointly | Max 2025 EITC |
|---|---|---|---|
| 0 | $19,104 | $26,214 | $649 |
| 1 | $50,434 | $57,554 | $4,328 |
| 2 | $57,310 | $64,430 | $7,152 |
| 3 or more | $61,555 | $68,675 | $8,046 |
The 2025 investment income limit is $11,950 or less. If you have interest, dividends, capital gains, rental income, or other investment income, check the IRS rules before claiming the credit.
For EITC, you, your spouse if filing jointly, and each child claimed for EITC generally need a valid Social Security number by the return due date, including extensions. The IRS who qualifies page explains the basic SSN, residency, and filing status rules. If a Social Security card says “Not valid for employment” and the person’s status has changed, check how to request a replacement card before filing.
Reality check
EITC rules are strict. A child usually must meet relationship, age, residency, and joint-return rules. If the IRS asks for proof, school records, medical records, lease records, benefit records, or child care records can help show where the child lived.
Federal child, care, and school credits
Child Tax Credit and Additional Child Tax Credit
For 2025 returns, the federal Child Tax Credit is worth up to $2,200 per qualifying child. If your tax is low, you may qualify for the Additional Child Tax Credit, up to $1,700 per qualifying child, depending on your income. The IRS says you must have earned income of at least $2,500 for the ACTC.
The child must meet federal rules, including age and identification rules. For the Child Tax Credit, a qualifying child generally must have a valid Social Security number. If a child does not have the required SSN, ask a tax professional whether another dependent credit may apply instead.
Child and Dependent Care Credit
This credit can help if you paid someone to care for a child under age 13, or another qualifying person, so you could work or look for work. For 2025, the expense limit is generally $3,000 for one qualifying person or $6,000 for two or more. The credit rate is based on your adjusted gross income.
This credit is usually not refundable. That means it can reduce tax you owe, but it may not add money to your refund if you already owe no federal tax. Still, it can be worth checking if you paid for day care, after-school care, summer day camp, or similar care.
Education credits
If you or a dependent paid college or training costs, check the American Opportunity Tax Credit and Lifetime Learning Credit. The AOTC can be up to $2,500 per eligible student and is partly refundable. The Lifetime Learning Credit can be up to $2,000 per return and is not refundable. You usually need school records, payment records, and Form 1098-T if the school issued one.
For more support beyond tax credits, see ASMOM’s Utah education grants guide and the national tax help guide.
Utah tax credits to check
Utah Earned Income Tax Credit
Utah’s EITC is 20% of your federal EITC. To qualify, you must claim the federal EITC for the same tax year and earn Utah income reported on a W-2. Utah tells filers to enter the lesser of 20% of the federal EITC or Utah W-2 wages on TC-40A, Part 3, using code AM.
This credit is nonrefundable. It can reduce your Utah tax, but it will not create a Utah refund by itself. If you only had 1099 income or self-employment income, you may qualify for federal EITC but not Utah’s EITC.
Utah Child Tax Credit
For 2025 Utah returns, this credit is for a child who qualifies for the federal Child Tax Credit and was age 5 or younger on the last day of 2025. The starting amount is $1,000 per qualifying child. The credit phases down by 10% of modified adjusted gross income over Utah’s listed threshold for your filing status.
For single and head of household filers, the threshold shown in the 2025 Utah instructions is $43,000. For married filing jointly and qualifying surviving spouse, it is $54,000. For married filing separately, it is $27,000. Claim it on TC-40A, Part 3, code AT.
At-home parent credit
Utah also lists a $100 nonrefundable at-home parent credit for each child 12 months old or younger on the last day of 2025. The at-home parent must provide full-time care in the home, claim the child as a dependent, have limited wages or self-employment gross income, and meet the Utah adjusted gross income limit in the instructions.
Utah taxpayer tax credit and low-income exemption
Utah’s TC-40 instructions also include a taxpayer tax credit and a qualified exempt taxpayer worksheet. For 2025, Utah’s line instructions say the state tax calculation is 4.5% of Utah taxable income, and the taxpayer tax credit is figured through the TC-40 line-by-line worksheet. Very low income filers may also need to check the qualified exempt taxpayer worksheet.
Use Utah’s official line instructions when checking these state calculations, especially if your income was low, you were a part-year resident, or your filing status changed.
How to file for free or low cost in Utah
Many single mothers do not need an expensive tax product for a basic return. If you have W-2s, child credits, EITC, and a Utah resident return, free filing help may work.
- IRS VITA/TCE: VITA usually helps people who make $69,000 or less, people with disabilities, and limited English-speaking taxpayers. Services vary by site, so ask before you go.
- IRS Free File: The IRS IRS Free File page can help eligible filers use guided tax software or free fillable forms.
- Paid preparers: If your return has divorce issues, shared custody, business losses, multiple states, adoption, or IRS letters, ask about fees in writing before you sign.
If you are also trying to stabilize your budget, use Utah guides for food help, cash assistance, child care help, and WIC in Utah while you wait for a refund.
Documents checklist
| Bring or gather | Why it matters |
|---|---|
| Photo ID | Needed by VITA sites and preparers to confirm identity. |
| Social Security cards or ITIN letters | Used for you, your spouse if any, and dependents listed on the return. |
| W-2s and 1099s | Needed for earned income, withholding, self-employment, and Utah wages. |
| Child care receipts | Needed for the Child and Dependent Care Credit. |
| Provider name, address, and tax ID | Usually needed on Form 2441 for child care expenses. |
| School Form 1098-T | Used for education credits if you or a dependent had college costs. |
| Bank routing and account numbers | Direct deposit is usually faster and safer than mailed checks. |
| IRS or Utah letters | Needed if you are responding to a notice, audit, or refund delay. |
Common mistakes to avoid
- Claiming the wrong child. Shared custody, informal care, and relatives living together can make the rules tricky. Do not claim a child just because you helped pay bills.
- Using old credit amounts. Tax numbers change. Use current IRS and Utah instructions for the tax year you are filing.
- Missing Utah’s W-2 rule. Utah’s EITC requires Utah W-2 income. Self-employment alone does not meet that Utah rule.
- Forgetting child care details. Ask your provider early for their tax ID and a year-end statement.
- Paying a refund advance fee too fast. A refund advance is not free money. Read the fee, loan, and repayment terms first.
If something goes wrong
If your refund is delayed
The IRS says refund status is usually available 24 hours after e-filing a current-year return, 3 days after e-filing a prior-year return, and 4 weeks after filing a paper return. A typical e-filed refund takes about 3 weeks, while mailed returns can take 6 or more weeks. EITC and ACTC refunds can also be held until mid-February by law.
For Utah refund questions, use the Utah refund tool first. If you still need help, use the Tax Commission’s Tax Commission contact page for phone numbers, office locations, and secure contact options.
If the IRS or Utah asks for proof
Answer by the deadline. Send only the documents requested, and keep copies. For EITC child questions, proof often relates to where the child lived, your relationship to the child, school or medical records, and who can claim the child.
If a preparer made a mistake
You are still responsible for the return you sign. If you think a preparer claimed credits without checking the rules, get a copy of the return, ask for a written explanation, and consider filing an amended return if needed. For serious IRS hardship, the Taxpayer Advocate may be able to explain next steps after normal IRS channels have not worked.
If you need an ITIN
An ITIN can help some people file a tax return, but it does not replace a work-authorized SSN for EITC. The IRS ITIN page explains who needs one and how to apply. Immigration-sensitive tax questions should go to a qualified tax professional or legal aid office.
Backup options while you wait
Tax credits can help, but they are not a fast emergency system. If your refund is delayed, a credit is nonrefundable, or your income is too low to owe tax, look for direct help too.
- For rent, deposits, or housing problems, start with Utah housing help.
- For medical coverage and clinics, check Utah health care help.
- For debt, credit reports, and rebuilding after a hard year, use Utah financial recovery.
- For child support, custody, or tax questions tied to separation, start with Utah legal help.
- For a broader list of Utah programs, use the ASMOM Utah help guide.
Phone scripts
Calling a VITA site
Hello, I am a single parent in Utah. I need help filing a 2025 federal and Utah return with EITC and child credits. Are you taking appointments, and what documents should I bring?
Calling the Utah Tax Commission
Hello, I filed my Utah return and need help understanding a refund delay or a credit on TC-40A. Can you tell me what information you need from my return before I share any personal details?
Calling a child care provider
Hello, I am preparing my taxes. Can you give me a year-end statement showing what I paid for child care in 2025, plus your business name, address, and tax ID for Form 2441?
Calling about an IRS letter
Hello, I received an IRS letter about EITC or a child credit. I have the notice number and deadline. Can you help me understand what documents I should send and where to send them?
Resumen en espanol
Si trabajo en 2025 y vive en Utah, revise el credito federal EITC, el credito federal por hijos, el credito EITC de Utah y el credito por hijos de Utah. Algunos creditos pueden aumentar su reembolso federal. Otros solo reducen impuestos que debe.
Guarde sus W-2, recibos de cuidado infantil, numeros de Seguro Social o ITIN, cartas del IRS o de Utah, y datos de su cuenta bancaria. Si no esta segura, busque ayuda gratis de VITA antes de pagar por preparar sus impuestos.
FAQ
Does Utah have its own EITC?
Yes. Utah’s EITC is 20% of your federal EITC, but it is nonrefundable and requires Utah W-2 income. It is claimed on TC-40A with code AM.
Can I get Utah’s EITC if I only had 1099 income?
Not usually. Utah’s EITC instructions require Utah income reported on a W-2. You may still qualify for the federal EITC if your self-employment income meets federal rules.
What is Utah’s Child Tax Credit for 2025?
For 2025 Utah returns, the credit starts at $1,000 per qualifying child age 5 or younger on the last day of 2025. The child must qualify for the federal Child Tax Credit, and income phase-out rules apply.
Can I file after the April deadline if I am owed a refund?
You should file as soon as you can. If you are owed a refund, filing late may delay your money. If you owe tax, penalties and interest may apply, so ask for help quickly.
Where can I get free tax filing help in Utah?
Start with IRS VITA or TCE sites and IRS Free File. Availability changes by season and site, so check early and ask what documents are needed.
About this guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
A Single Mother is independent and is not a government agency, benefits office, lender, law firm, medical provider, or tax advisor.
Program rules, funding, local availability, and eligibility can change. Always confirm details with the official program before you apply or make decisions.
Verification: Last verified May 19, 2026, next review August 19, 2026.
Corrections: If you see something wrong or outdated, email suggestions@asinglemother.org.
Disclaimer: This article is for general information only. It is not legal, financial, medical, tax, immigration, disability, safety, or government-agency advice.