EITC and Tax Credits for Single Mothers in Utah

Where to start

Quick credit table for Utah single mothers

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.

For 2025, investment income must be $11,950 or less. Interest, dividends, capital gains, and some other income can count. If your income is close to a limit, use the IRS table. The EITC also has age rules for people who do not claim a qualifying child.

To claim the EITC, you generally need a Social Security number (SSN) that is valid for work. So does your spouse if you file a joint return. Each child you use for EITC needs one too. The SSN must be issued by the return due date, including valid extensions. An ITIN alone does not qualify you. The IRS EITC rules explain this test. If your work status changed, ask Social Security how to update your card.

Federal child, care, and school credits

Child Tax Credit and Additional Child Tax Credit

For 2025, the federal Child Tax Credit is up to $2,200 for each child under age 17 who meets the rules. If you owe little federal income tax, the Additional Child Tax Credit (ACTC) may pay up to $1,700 per eligible child. The ACTC uses an earned-income test, generally starting above $2,500. Your real amount may be smaller.

For 2025, each child used for the CTC or ACTC needs a valid work-authorized SSN. The person claiming the credit must also have one. On a joint return, only one spouse needs that SSN; the other needs an SSN or ITIN issued by the due date. Check Schedule 8812 instructions. A child who does not meet the SSN rule may instead qualify for the separate Credit for Other Dependents, if all its rules are met.

Child and Dependent Care Credit

Did you pay for care so you could work or look for work? If your child was under 13, you may qualify. Care for some other people also counts. For 2025, the expense cap is usually $3,000 for one eligible person or $6,000 for two or more. The credit rate depends on income. This is a nonrefundable credit. Check IRS Publication 503 for the full rules.

Care can include eligible day care, after-school care, and some day camps. Overnight camp is not covered. If an employer helped pay care costs, that can change your credit. Keep each provider’s name, address, tax ID, and payment records for Form 2441.

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

For 2025, Utah bases its EITC on 20% of your federal EITC. But the Utah amount cannot be more than your Utah W-2 wages (box 16). Use the smaller amount. You must claim the federal EITC and have Utah W-2 wages. Claim the state credit on TC-40A, Part 3, code AM.

This credit is nonrefundable. It can lower Utah income tax you owe, but it cannot pay more than your Utah tax due. If you had only 1099 or self-employment income, you may still qualify for federal EITC but not this Utah credit. Part-year Utah residents may also have special state calculations.

Utah Child Tax Credit

Utah’s 2025 Child Tax Credit may help if your child qualified for the federal credit. The child also had to be age 5 or younger on December 31, 2025. Start with $1,000 per child. Then use the state income worksheet. This credit is not refundable. Your tax bill may lower the amount you can use.

For 2025, the Utah child credit starts to fall as income rises. The starting limit is $43,000 for single or head-of-household filers. It is $54,000 for married joint filers or qualifying surviving spouses. It is $27,000 for married separate filers. The credit drops by 10% of income above the limit. Use TC-40A, code AT for the full worksheet.

At-home parent credit

Utah also has a $100 nonrefundable at-home parent credit for each child age 12 months or younger at the end of 2025. It requires full-time care at home, a dependent child, and other limits. For 2025, that parent’s W-2 pay plus gross Schedule C income generally must be $3,000 or less. Check the Utah AGI limit in the at-home parent instructions before claiming.

Utah taxpayer tax credit and low-income exemption

Utah also has a taxpayer tax credit and a low-income exemption calculation. For tax year 2025, the listed Utah tax rate is 4.5% of Utah taxable income before the applicable taxpayer credit. If your income is low, use the qualified-exempt-taxpayer worksheet. A zero state tax bill can mean nonrefundable credits bring no extra payment.

Check the Utah line instructions before you file. This matters if your income was low, you lived in Utah for only part of 2025, or your filing status changed.

If you still need to file a 2025 return

Most 2025 federal and Utah returns were due April 15, 2026. A valid federal extension generally gave more time to file until October 15, 2026, but not more time to pay. These dates have passed. A disaster or another special rule can change a deadline, so check any IRS notice you received.

1. Gather your forms. Complete your 2025 federal return first; Utah uses that information. Use the 2025 Utah forms, not forms for 2026.
2. File as soon as you can. If you owe tax, waiting can add interest or penalties. If you expect a refund, a late return can still be worth filing; do not assume you missed all refund rights.
3. Ask how to file now. The IRS says its 2026 Free File season ended October 15. A VITA site, another tax software provider, or a qualified preparer can explain available late-return options. Check fees and whether your Utah return is included.
4. If you already filed but missed a credit, check Form 1040-X and Utah’s amended-return instructions. Do not file a second original return to fix the first one.

Refund time limit: A federal refund claim is often due within three years of when you filed the original return or two years after you paid the tax, whichever is later. The amount you can get back may be limited. The rules can be different if you never filed a return. Utah has its own deadlines. Check the IRS refund deadline guide and Utah refund rules. Do not wait until the last day.

How to file for free or low cost in Utah

Some families can file simple federal and Utah returns at no cost. But a free online product open in spring may be closed in October. Check the tax year, cost, state filing, and whether it can handle your return before entering personal data.

• IRS VITA/TCE: VITA serves eligible people, including many lower-income taxpayers, those with disabilities, and people who need language help. The IRS does not set one fixed income limit for every VITA site. Some sites set their own limits. Find a site and ask if it is open now. TCE focuses on older taxpayers.
• IRS Free File: In 2026, guided Free File was offered for 2025 adjusted gross income of $89,000 or less, but the 2026 filing-season service closed October 15. See the IRS deadline notice. Check IRS filing options for the next season; do not assume a provider is open for late 2025 filing.
• Paid preparers: Ask the total fee before you sign, including the state return. Ask about EITC, separated parents, self-employment, two states, or IRS letters. Never sign a blank return or send a tax refund to someone else’s bank account.

If food and bills cannot wait for a tax refund, look at Utah SNAP and food aid, TANF cash help, and WIC. These are separate programs with their own rules and applications.

Documents checklist

If something goes wrong

If your refund is delayed

Use the IRS refund tracker to check a federal refund. Status usually appears 24 hours after you e-file a current-year return. For an e-filed prior-year return, it may take three days. For a paper return, allow four weeks. A typical e-filed refund takes about three weeks. Paper returns can take six weeks or more. Some take longer. The IRS cannot issue refunds with EITC or ACTC before mid-February in the filing season.

For a Utah refund, start with the state’s TAP refund help. The state says it may need up to 120 days to process the return. It counts from the filing date or March 1, whichever is later. The public tool covers the current filing year. Your TAP account may show two prior years. If the tool asks you to call, use the official contact page.

If the IRS or Utah asks for proof

Reply by the date on the tax notice. Send only the records it asks for. Keep copies and proof you sent them. For EITC, the IRS may ask about your child’s age, your family tie, and where the child lived. If you disagree with an IRS decision, check the Low Income Taxpayer Clinic finder. These clinics help some taxpayers with disputes, not basic filing.

If a preparer made a mistake

You are responsible for the tax return you sign. If a preparer added a credit without asking questions, get a full copy and seek independent advice. An amended return may be needed. For a serious unresolved IRS hardship, the Taxpayer Advocate Service may be able to help, but it cannot promise a result.

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.