Last updated: May 19, 2026
Quick note before you file
This guide is general tax information for South Carolina families. It is not tax, legal, or financial advice. Tax credits can depend on your income, filing status, children, Social Security numbers, school costs, child care costs, health insurance, and past tax notices. Use the official links in this guide and ask a qualified tax preparer, VITA volunteer, Low Income Taxpayer Clinic, or tax professional if your case is complicated.
Bottom line
If you are a single mother in South Carolina and you worked during 2025, start with the federal Earned Income Tax Credit, the Child Tax Credit, and the Additional Child Tax Credit. These credits can lower your tax bill and may increase your refund if you qualify.
South Carolina also has a state Earned Income Tax Credit for full-year residents who claim the federal EITC. For 2025 returns, the state credit is nonrefundable. That means it can reduce South Carolina income tax you owe, but it will not create a state cash refund by itself. South Carolina law now also says that, for tax years beginning after 2025, the state EITC is capped at $200, so watch for that change when filing a 2026 return.
The federal 2025 filing deadline was April 15, 2026. South Carolina automatically extended the 2025 state return filing due date to October 15, 2026, but that extension was only for filing. If you owed South Carolina tax, payment was still due by April 15, 2026.
If you need money before a tax refund comes
A tax refund can help, but it is not emergency aid. Refunds can be delayed if your return has errors, if the IRS needs to check an EITC or Additional Child Tax Credit claim, if your bank information is wrong, or if you have an old debt that can take part of the refund.
If you need help with food, rent, child care, power, or basic needs right now, look at emergency help, SNAP in SC, TANF in SC, and housing help. You can also contact SC 211 for local food, utility, shelter, tax-prep, and family support referrals.
Where to start
Use this order when you start:
1. Check earned income
If you had wages, tips, self-employment income, gig work, or other earned income, check the federal EITC using the IRS EITC Assistant.
2. Check child credits
If you have a child under age 17 at the end of 2025, check the Child Tax Credit and Additional Child Tax Credit on Schedule 8812.
3. Check care costs
If you paid for child care so you could work or look for work, check the federal child and dependent care credit and South Carolina’s related credit.
4. File safely
If your income is modest, use free filing or free tax-prep help before paying a high fee. Start with free SC filing or a VITA site.
For related help, see tax help and South Carolina grants.
Federal Earned Income Tax Credit
The federal Earned Income Tax Credit, often called EITC or EIC, is for workers with low to moderate income. It can be refundable, so it may give you money back even if you do not owe federal income tax.
For 2025 returns filed in 2026, the IRS says the maximum EITC depends on how many qualifying children you have. The IRS also sets income limits and an investment-income limit. Check the official EITC tables before you file.
| Qualifying children | Maximum 2025 EITC | Income limit if single, head of household, married filing separately, or qualifying surviving spouse | Income limit if married filing jointly |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
The 2025 investment income limit is $11,950. This matters if you had interest, dividends, capital gains, or other investment income.
Do not guess on EITC. A child generally must meet relationship, age, residency, and joint-return rules. You and the child may also need valid Social Security numbers by the return due date. Use the official EITC rules page if unsure.
Common EITC mistakes
- Claiming a child who did not live with you for enough of the year.
- Using the wrong filing status after separation or divorce.
- Leaving out gig or self-employment income.
- Filing before you have all W-2, 1099, school, and child care records.
- Letting someone claim your child without checking how it affects your return.
South Carolina Earned Income Tax Credit
South Carolina has a state Earned Income Tax Credit for full-year South Carolina residents who first claim the federal EITC. The South Carolina Department of Revenue lists it with other family tax credits. The state tax code says this credit is nonrefundable.
For 2025 returns, the state credit is based on your federal EITC, but it can only reduce South Carolina income tax. If your South Carolina tax is already zero after deductions and other credits, this state credit will not add money to your state refund. It is different from the federal EITC, which may be refundable.
There is also an important change for later returns. South Carolina Act 110, signed in 2026, says that for tax years beginning after 2025, the state EITC is limited to $200. That means the 2026 return you file in 2027 may work differently from the 2025 return you file in 2026.
To claim the South Carolina EITC, you usually use the state credit schedule with your SC1040. Start from the official SC income tax page so you use the current forms.
Child Tax Credit and Additional Child Tax Credit
The federal Child Tax Credit can help families with a qualifying child under age 17 at the end of 2025. For tax year 2025, the maximum Child Tax Credit is $2,200 per qualifying child. Up to $1,700 per child may be refundable through the Additional Child Tax Credit if you qualify.
Starting with tax year 2025, the IRS says a valid Social Security number is required for the Child Tax Credit and Additional Child Tax Credit. If you file a joint return, one spouse must have a valid Social Security number, and the other spouse must have a valid Social Security number or ITIN by the return due date.
The IRS looks at age, relationship, support, residency, status rules, and whether another taxpayer can claim the same child. Our Child Tax Credit guide explains the basics, but use IRS instructions when filing.
Tip for separated parents
If you share parenting time, do not assume both parents can claim the same child. Tax rules and custody papers do not always work the same way. South Carolina legal help may be useful if the issue connects to a court order.
Child and dependent care credits
If you paid for child care so you could work, look for work, or in some cases attend school, check the federal child and dependent care credit. You must list the provider’s name, address, and taxpayer identification number. Some relatives and household members cannot be counted as providers.
South Carolina also has a state child and dependent care credit. The South Carolina Department of Revenue says it equals 7% of the federal care expense, up to $210 for one child or $420 for two or more children. Check the current state form because the state credit depends on your South Carolina return.
If you need help paying for care now, a tax credit will not help with this week’s bill. You may also want child care help and local child care assistance options.
Other credits to check
Check these only if they fit your year.
- Education credits: If you paid college or approved training costs, check the American Opportunity Credit and Lifetime Learning Credit. The IRS education credits page explains the rules. South Carolina education grants may help outside your return.
- Saver’s Credit: If you put money into a retirement plan and your income is within limits, check the IRS Saver’s Credit.
- Premium Tax Credit: If you had Marketplace health insurance, use Form 1095-A and check Marketplace tax forms. If advance credit was paid for you, you generally must file Form 8962. South Carolina healthcare assistance may help now.
- South Carolina deductions and exemptions: South Carolina has state rules that may affect your taxable income, including the dependent exemption amount listed by SCDOR for 2025. Use current state forms, not an old blog post.
Free filing and tax-prep help in South Carolina
Do not pay for tax prep until you check free options. Many families can file federal and South Carolina returns free if they start from the right page.
| Option | Best for | Where to start | What to watch |
|---|---|---|---|
| SCDOR free filing | People who meet a listed provider’s free filing rules. | Use the state file and pay page. | Start from the official SCDOR page, not a search ad. |
| IRS Free File | People who qualify under IRS partner rules. | Use IRS Free File. | Each provider has its own income and state-return rules. |
| VITA | Workers with modest income, disability, limited English, or simple returns. | Use the IRS VITA locator. | Sites can fill up. Bring all papers and ID. |
| SC 211 referrals | Finding nearby tax help, food, rent, utility, or family resources. | Call 2-1-1 or use SC 211. | Local programs may be seasonal or appointment only. |
If taxes are part of a bigger money problem, also review financial assistance and the local resource guide.
Documents checklist
Gather papers before you file. Missing records can delay a refund.
| You may need | Examples | Why it matters |
|---|---|---|
| Identity and tax numbers | Photo ID and Social Security cards or ITIN letters. | Credits can be denied or delayed if numbers do not match IRS records. |
| Income records | W-2, 1099, gig records, unemployment forms. | EITC is based on earned income and adjusted gross income. |
| Child records | Records showing where the child lived. | Useful if the IRS questions a qualifying child claim. |
| Child care records | Provider name, address, tax number, receipts. | Needed for the child and dependent care credit. |
| School records | Form 1098-T, tuition statements, books and required supply records. | Needed for education credits if you qualify. |
| Health coverage forms | Form 1095-A for Marketplace coverage. | Needed to reconcile the Premium Tax Credit. |
| Bank information | Routing and account number. | Direct deposit is usually the fastest refund method. |
| Tax notices | IRS or SCDOR letters from this year or past years. | Bring notices to free tax help or a tax professional. |
Deadlines for 2025 returns filed in 2026
Federal 2025 individual income tax returns were due April 15, 2026, unless you had a valid extension or special rule.
South Carolina automatically extended the 2025 state return filing due date to October 15, 2026. No action was needed for this state filing extension. If you owed state tax, at least 90% of your 2025 South Carolina tax liability still had to be paid by April 15, 2026, to avoid penalties.
If you owe, file anyway and ask SCDOR or the IRS about payment options.
Refund timing and how to track it
The IRS cannot issue refunds before mid-February for returns that claim the EITC or Additional Child Tax Credit. This can hold the whole federal refund. Many refunds arrive by early March if the return was e-filed, direct deposit was used, and there are no problems.
Track your federal refund with IRS refunds. For South Carolina, use the state SC refund status page. SCDOR says most error-free e-filed returns can take up to 8 weeks, and paper returns can take longer.
Do not borrow against a refund without checking the cost
Refund advances can sound fast, but fees and limits can reduce what you receive. Ask for the total cost in writing before you agree.
Phone scripts you can use
Calling a VITA site
Hello, I am a single parent in South Carolina and I need help filing my 2025 federal and state tax returns. Do you prepare returns with EITC, Child Tax Credit, child care expenses, and South Carolina credits? What documents should I bring, and do I need an appointment?
Calling SCDOR
Hello, I have a question about my South Carolina individual income tax return. I need help understanding the state filing deadline, a refund delay, or a state credit. Can you tell me what information you need from me and what my next step is?
Calling after an IRS letter
Hello, I received a tax notice about my EITC, Child Tax Credit, or filing status. I do not understand what proof is needed. Can you explain the deadline, what documents I should send, and whether I should get help from a Low Income Taxpayer Clinic?
Asking a child care provider
Hello, I am filing my taxes and need child care payment records. Can you give me your name, address, taxpayer identification number, and a receipt or statement showing what I paid for care in 2025?
If you are denied, delayed, audited, or overwhelmed
Do not ignore IRS or SCDOR letters. Read the notice, keep the envelope, and write down the date you received it. If the letter asks for proof that your child lived with you, gather school, medical, child care, benefit, lease, shelter, or mail records.
If the tax issue is serious and you cannot afford help, ask about a Low Income Taxpayer Clinic. Start with the IRS taxpayer clinic page.
If a tax problem is tied to child support, custody, domestic violence, or who can claim a child, a tax preparer may not be enough. You may need legal help. For support issues, see child support information.
Backup options while you wait
If your refund is late or smaller than expected, plan for the next 30 days. Start with rent, utilities, food, medicine, diapers, gas, and child care.
- Call 2-1-1 and ask for food, utility, rent, and tax-prep referrals near your ZIP code.
- Ask your utility company about hardship plans before a shutoff date.
- Contact your landlord early if your refund was part of your rent plan.
- Ask your child’s school about food, clothing, transportation, and homeless-student help.
- Look for baby supplies through baby gear help if diapers, wipes, or child items are urgent.
- Check utility assistance if power, heat, cooling, or water bills are the immediate problem.
Resumen en espanol
Si usted es madre soltera en Carolina del Sur y trabajo en 2025, revise el EITC federal, el Child Tax Credit y el Additional Child Tax Credit. Pueden bajar sus impuestos y a veces aumentar su reembolso federal.
Carolina del Sur tambien tiene un credito EITC estatal para residentes de ano completo que reclaman el EITC federal. Para la declaracion de 2025, el credito estatal no es reembolsable. Eso significa que puede bajar el impuesto estatal que debe, pero no crea un pago en efectivo por si solo.
Antes de pagar por preparacion de impuestos, revise ayuda gratis por medio de VITA, IRS Free File, o las opciones gratis del Departamento de Ingresos de Carolina del Sur. Si recibe una carta del IRS o del estado, no la ignore. Busque ayuda lo antes posible.
FAQ
Does South Carolina have its own EITC?
Yes. South Carolina has a state Earned Income Tax Credit for full-year residents who claim the federal EITC. For 2025 returns, it is a nonrefundable credit that can reduce South Carolina income tax.
Is the South Carolina EITC a cash refund?
Not by itself. The South Carolina EITC is nonrefundable. It can lower state income tax you owe, but it does not create a state refund if your state tax is already zero.
What is the 2025 federal EITC maximum?
For 2025 returns, the federal EITC maximum is $649 with no qualifying children, $4,328 with one, $7,152 with two, and $8,046 with three or more qualifying children.
How much is the 2025 Child Tax Credit?
For tax year 2025, the federal Child Tax Credit is up to $2,200 per qualifying child. Up to $1,700 may be refundable through the Additional Child Tax Credit if you qualify.
Why is my EITC refund delayed?
The IRS cannot issue refunds before mid-February for returns claiming EITC or the Additional Child Tax Credit. Errors, missing forms, identity checks, and old debts can also delay or reduce a refund.
Where can I get free tax help in South Carolina?
Start with IRS Free File, the SCDOR free filing page, a VITA site, or SC 211. Bring ID, tax numbers, income forms, child care records, and tax notices.
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.