EITC and Tax Credits for Single Mothers in South Carolina

Where to start

Quick tax credit table

Federal Earned Income Tax Credit

The federal EITC is for people with qualifying work income, including wages and net self-employment income. It is refundable, so it can increase a federal refund even if you owe no federal income tax. You must file a federal return to claim it, even if you earned too little to have a filing requirement. Child support, unemployment benefits, pensions, and interest usually do not count as EITC earned income.

The IRS EITC tables confirm the 2025 amounts below for returns filed in 2026 or filed late. The 2025 investment-income limit is $11,950. Your earned income and adjusted gross income must meet the rules; the limits alone do not ensure you qualify.

For EITC, you and your spouse if filing jointly generally need Social Security numbers valid for employment by the tax return deadline; a child used for EITC also needs a valid SSN. People without a qualifying child generally must be at least 25 but under 65 at year end. The IRS has exceptions and added rules for some cases, so check its Assistant or talk with a qualified tax helper.

2025 exception: Certain married people filing separately can claim EITC under the IRS separated-spouse rules. Do not assume you must be divorced. A qualifying child’s residency and other IRS rules still apply. If two adults could claim the same child, ask a tax adviser about the tie-breaker rules.

A child generally must meet IRS relationship, age, residency, and joint-return rules. The child usually must live with you in the United States for more than half the year. If your child lived with you in a shelter, ask a VITA site what records may help if the IRS asks for proof.

South Carolina Earned Income Tax Credit

For 2025 South Carolina returns, full-year residents who claim the federal EITC may claim a nonrefundable state EITC equal to 125% of the federal amount. See the state EITC law and 2025 SCDOR forms. The state credit cannot exceed the state income tax left to pay. It will not, by itself, create a state refund.

For 2026 income, state law places a $200 limit on the South Carolina EITC. Do not apply the larger 2025 formula without that cap. This state limit does not reduce the federal EITC. South Carolina’s 2026 income-tax changes also include new brackets and a South Carolina Income Adjusted Deduction. Use the 2026 SCDOR income tax guide rather than copying a 2025 return.

Use SCDOR forms or approved tax software for the tax year you are filing. SCDOR’s 2025 tax-credit form says most state credits need supporting schedules. Attach those forms where required, or your credit may be delayed or denied. Do not use the 2025 form for a 2026 return.

Child Tax Credit and ACTC

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 IRS says the Child Tax Credit is worth up to $2,200 per qualifying child. Up to $1,700 may be refundable through the Additional Child Tax Credit if you qualify.

For 2025, you, your spouse if filing jointly, and each qualifying child must meet Social Security number rules for the Child Tax Credit and ACTC. The child must also meet age, relationship, support, residency, dependent, joint-return, and citizenship or resident status rules.

The IRS Child Tax Credit page says the child generally needs a work-valid Social Security number issued by the tax return due date, including extensions. For 2025, at least one spouse on a joint return must have a work-valid SSN, and the other spouse must have an SSN or ITIN issued by the deadline. Other rules still apply. A child who does not qualify for this credit may sometimes qualify for a different dependent credit. Ask a trained tax preparer rather than guessing.

If another parent, grandparent, or relative may claim the same child, do not rush. Tax rules and custody papers can be different. If the issue connects to custody, support, or a court order, South Carolina legal help may be useful, but a legal aid office cannot promise a tax result.

Child and dependent care credits

If you paid for child care so you could work or look for work, check the federal child and dependent care credit. You must usually list the provider’s name, address, and taxpayer identification number. You also need records showing what you paid.

For 2026 only: The IRS says the federal care credit can be as much as 50% of eligible expenses. The maximum credit is $1,500 for one qualifying person or $3,000 for two or more, depending on income and costs. This change applies to 2026 income tax returns generally filed in 2027, not late 2025 returns. Check the federal care-credit guidance.

South Carolina also has a child and dependent care credit. The family tax credits page from SCDOR says the credit is calculated at 7% of the federal child and dependent care expense. The maximum state credit is $210 for one child or $420 for two or more children.

Part-year residents and nonresidents usually cannot claim the South Carolina child and dependent care credit unless their resident state offers a similar credit to South Carolina nonresidents. You also cannot claim it if your filing status is Married Filing Separately.

If you need help paying for care now, a tax credit will not pay this week’s bill. ASMOM’s child care help guide may help you check subsidy and local options.

Other credits and deductions

Check these only if they match your year. Do not add a credit just because it sounds helpful.

2026 South Carolina deductions: H. 4216 replaces the federal standard deduction used for state returns with a state Income Adjusted Deduction. Its starting amounts are $15,000 for single filers, $22,500 for heads of household, and $30,000 for joint filers; the actual amount can go down based on income. Do not treat these amounts as grants or as amounts added to your refund.

• Education credits: If you paid college or approved training costs, check IRS education credits. For school aid outside taxes, use ASMOM’s education grants guide.
• 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 anyone in your tax household had Marketplace health coverage, use Marketplace forms. If advance credit was paid, you generally need Form 8962.
• South Carolina dependent exemption: The SC income tax page lists the 2025 dependent exemption amount as $4,930 for each eligible dependent, including qualifying children and qualifying relatives.

Free filing help in South Carolina

Check free help before paying a tax preparer. As of October 19, 2026, the 2025 IRS Free File season is closed. The SCDOR free-software page still lists program terms for 2025, but a listed provider may not accept late returns through the same path. Ask first. The 2025 IRS Free File income threshold was $89,000 or less while guided filing was open. A VITA site may have limited off-season hours, so check availability for your area.

SCDOR says partner offers have separate income, age, military, and state rules. Start from the state’s official free-software page, but confirm current availability before entering sensitive personal information. For other money needs while you wait for a refund, use the state and local resources above.

2025 tax deadlines have passed

The standard federal deadline for 2025 individual returns was April 15, 2026. For most taxpayers with a valid federal filing extension, the later deadline was October 15, 2026. Both dates have passed. The IRS extension reminder explains that a filing extension was never extra time to pay tax.

South Carolina gave all 2025 individual returns an automatic October 15, 2026 filing extension, which has now passed. Its extension notice says at least 90% of the 2025 state tax liability was still due by April 15, 2026. This was a filing extension, not an extension to pay. Special disaster or other relief may give some people a different date; confirm your own notice or relief status.

If you owe tax, do not wait to file while you save the full amount. Late filing and late payment can lead to costs. Ask IRS or SCDOR about payment options through MyDORWAY. Some people with a record of timely filings may qualify for automatic IRS penalty relief, but no relief is guaranteed.

Refund timing and tracking

Federal law stops the IRS from issuing refunds with EITC or ACTC before mid-February. The hold applies to the whole refund, not just the credit part. Use IRS refund timing for current EITC and ACTC timing.

Track your federal refund with IRS refunds. Track a South Carolina refund with SC refund status. SCDOR says filing online and choosing direct deposit can help reduce errors and speed processing, but no tool can promise a date.

Documents checklist

Gather records for the exact year you are filing, such as 2025 forms for a late 2025 return. Missing papers can delay a refund or cause a credit to be denied. Keep copies of what you send and note confirmation numbers.