Last updated: May 19, 2026
Bottom line
Pennsylvania does not have a state Earned Income Tax Credit, but single mothers in Pennsylvania may still have several real tax paths to check. Start with the federal Earned Income Tax Credit, the federal Child Tax Credit, the federal Child and Dependent Care Credit, Pennsylvania Tax Forgiveness, and Pennsylvania’s refundable Child and Dependent Care Enhancement Tax Credit.
If you live or work in Philadelphia, also check the income-based Wage Tax refund. If you paid child care so you could work or look for work, do not skip the Pennsylvania care credit. It may help even when your federal child care credit is small.
This guide is general tax information, not tax advice. Tax rules can change, and your filing status, custody facts, Social Security numbers, child care records, and income all matter. Use official tax tools or free tax help before you file.
If you need urgent help now
Tax credits can help, but they are not same-day emergency aid. If you are behind on rent, utilities, groceries, diapers, or child care, also look at emergency help, SNAP in Pennsylvania, TANF in Pennsylvania, and housing help.
If you received an IRS letter, a Pennsylvania tax notice, or a Philadelphia Wage Tax notice, do not ignore it. Read the deadline on the letter. If you do not understand it, ask a VITA site, a Low Income Taxpayer Clinic, the Taxpayer Advocate Service, or the Pennsylvania Department of Revenue for help.
Where to start
1. File the federal return
Use your W-2s, 1099s, child Social Security numbers, and child care records. Check the EITC Assistant before filing if you are unsure.
2. File the PA return
Use myPATH or another filing method. Add PA Schedule DC for the state care credit and PA Schedule SP for Tax Forgiveness if they fit your situation.
3. Get free help
Use VITA locator help or PA 211 VITA if you do not want to file alone. Bring every tax form, letter, and child care receipt.
For a broader list of money, benefits, and local help in the state, see Pennsylvania help. For tax topics beyond this page, start with ASMOM’s tax help guide.
Quick tax credit table
| Credit or refund | What it helps with | Where to claim it | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for many workers with low or moderate income. | Federal Form 1040 and Schedule EIC when claiming children. | You need earned income and must meet IRS rules. |
| Federal Child Tax Credit | Credit for qualifying children under age 17. | Federal Form 1040 and Schedule 8812. | For 2025 returns, the child and at least one filer must meet SSN rules. |
| Federal care credit | Child or dependent care costs that let you work or look for work. | Federal Form 2441. | The federal credit is usually not refundable. |
| PA care credit | Refundable Pennsylvania credit based on the federal care credit. | PA-40 with PA Schedule DC. | You must qualify for the federal care credit first. |
| PA Tax Forgiveness | Reduces or removes Pennsylvania personal income tax for some low-income filers. | PA-40 with PA Schedule SP. | Eligibility income can be different from taxable income. |
| Philly Wage Tax refund | May refund part of Philadelphia Wage Tax if PA Tax Forgiveness is approved. | Philadelphia Tax Center. | Only applies to people with Philadelphia Wage Tax withheld. |
Federal tax credits to check first
Earned Income Tax Credit
The Earned Income Tax Credit is for certain workers with earned income. Earned income can include wages, tips, self-employment income, and some other work income. Child support, alimony, unemployment, pensions, and Social Security are not earned income for EITC.
For tax year 2025 returns, the IRS lists maximum EITC amounts of $649 with no qualifying children, $4,328 with one qualifying child, $7,152 with two qualifying children, and $8,046 with three or more qualifying children. The credit amount is not automatic. It depends on income, filing status, investment income, and qualifying child rules. Check the IRS EITC tables and Publication 596 before relying on an estimate.
If you are separated, not married, or sharing parenting time with another parent, be careful. Tax law has rules about where the child lived, who can claim the child, and what filing status you can use. The parent who receives child support does not automatically get the tax credits. The facts on the return matter.
Child Tax Credit and ACTC
The Child Tax Credit is different from EITC. For tax year 2025, the IRS instructions say the maximum Child Tax Credit is $2,200 for each qualifying child, and the maximum refundable Additional Child Tax Credit is $1,700 per qualifying child. The child generally must be under age 17 at the end of the tax year.
Starting with tax year 2025, the IRS instructions also say a valid Social Security number is required for the Child Tax Credit and Additional Child Tax Credit. If you file jointly, only one filer must have a valid SSN, while the other filer must have an SSN or ITIN issued by the due date. Your qualifying child also needs a valid SSN for CTC or ACTC. If a child does not have a valid SSN but has another taxpayer ID, ask a qualified tax preparer whether the Credit for Other Dependents could apply.
For a plain-language overview, see ASMOM’s Child Tax Credit page.
Federal Child and Dependent Care Credit
This credit may help if you paid for care so you could work or look for work. It can apply to a child under 13, a spouse who cannot care for themselves, or another qualifying person who cannot care for themselves. The IRS explains these rules in Publication 503.
You must report the care provider’s name, address, and taxpayer ID unless a limited exception applies. If the provider will not give you the ID, ask for Form W-10 and keep notes showing that you tried. Do not list a provider who is not allowed, such as your spouse, the parent of your under-13 qualifying child, or a person you can claim as your dependent.
Pennsylvania tax credits and forgiveness
Pennsylvania Child and Dependent Care Enhancement Tax Credit
Pennsylvania’s care credit is one of the most important state tax items for working single mothers with child care costs. The state says eligible Pennsylvanians can claim the credit when filing PA-40. The credit is based on the federal Child and Dependent Care Credit and is equal to 100 percent of the federal credit.
The Pennsylvania Department of Revenue says the state credit can range from $600 to $2,100, depending on income level and number of dependents, and can be lower if child care expenses are less than $3,000. The maximum is $1,050 for one child or dependent and $2,100 for two or more. The state also says the credit is refundable. Read the official Pennsylvania care credit page before filing.
To claim it, file PA-40 and complete PA Schedule DC. Pennsylvania says you must attach completed federal Form 2441 and federal Schedule 3. If you need help paying for child care before tax time, see child care help and the national childcare hub.
Pennsylvania Tax Forgiveness
Pennsylvania Tax Forgiveness is not a state EITC, but it can reduce or wipe out state personal income tax for some low-income households. The Pennsylvania Department of Revenue says eligibility depends on marital status, family size, and eligibility income. A single-parent, two-child family with income up to $27,750 can qualify for Tax Forgiveness under the state’s example.
To claim it, file PA-40 and complete PA Schedule SP. Do not skip filing just because your income is low. Pennsylvania says a filed, signed return is needed so the department can verify Special Tax Forgiveness.
Tax Forgiveness uses eligibility income. That can include items that are not taxed the same way on your PA return. If you have child support, tax-exempt income, pension income, business income, or a one-time payment, read the Tax Forgiveness page or ask a tax preparer.
Philadelphia and local income tax issues
Philadelphia income-based Wage Tax refund
If Philadelphia Wage Tax was withheld from your pay and you were approved for Pennsylvania Tax Forgiveness, you may also be able to request an income-based Wage Tax refund from the City of Philadelphia. The city says refund requests should be submitted through the Philadelphia Tax Center. You can also read the city’s Philly wage refund instructions.
This is only for people who had Philadelphia Wage Tax withheld or paid. It is not a general Pennsylvania refund. Keep copies of your W-2, PA-40, PA Schedule SP, and any city forms you submit.
Local earned income tax outside Philadelphia
Many Pennsylvania towns and school districts have local earned income tax. If local tax was withheld, your local tax collector may need a local return. Use the state’s PSD code lookup to find local tax information. Local refunds and exemptions vary by municipality, so check with your local collector.
Free filing and free tax prep
IRS Free File is available for 2025 federal returns filed in 2026 for taxpayers with 2025 adjusted gross income of $89,000 or less. IRS partners set their own rules, and some may offer free state filing. Start from IRS Free File, not from an ad.
VITA sites can help many low- and moderate-income filers with basic federal, state, and local returns. The IRS says VITA volunteers can help check credits like EITC and the Child Tax Credit. Some sites close after tax season, and appointments can fill fast.
If you have a Pennsylvania tax question, the Department of Revenue lists Personal Income Tax help at 717-787-8201 and myPATH support at 717-425-2495. Non-English-speaking taxpayers may use an interpretation service through many Revenue phone numbers. See Revenue phone help for the current list.
Documents checklist
| Bring this | Why it matters |
|---|---|
| Photo ID and Social Security cards | Needed for identity, filing, EITC, CTC, and dependent rules. |
| W-2s and 1099s | Shows earned income, withholding, gig work, unemployment, and other income. |
| Child care receipts | Needed for federal Form 2441 and Pennsylvania Schedule DC. |
| Provider name, address, EIN or SSN | Required for most child and dependent care credit claims. |
| School, medical, or child care records | Can help if the IRS asks where your child lived. |
| Bank routing and account numbers | Direct deposit is usually faster and safer than waiting for mail. |
| IRS, PA, or city letters | Tax helpers need the exact notice, deadline, and letter ID. |
Refund timing and deadlines
| Situation | What to know | What to do |
|---|---|---|
| You claim EITC or ACTC | The IRS cannot issue refunds with EITC or ACTC before mid-February, and the hold applies to the whole refund. | Check IRS refund timing. |
| You e-filed | Refund status is usually available 24 hours after e-filing. | Use Where’s My Refund. |
| You missed the deadline | You may still be able to file and claim a refund, but waiting can cause problems. | File as soon as you can or ask VITA if sites are open. |
| PA asks for documents | Missing Social Security numbers, Schedule DC attachments, or Schedule SP details can delay a state refund. | Respond by the notice deadline through the method listed in the notice. |
Common mistakes to avoid
- Not filing because your income was low. Refundable credits usually require a tax return.
- Forgetting Pennsylvania Schedule DC after claiming the federal care credit.
- Skipping PA Schedule SP when your income may fit Tax Forgiveness.
- Letting a paid preparer charge high fees for a basic return when free help may fit.
- Claiming a child when another parent already claimed the child without checking the rules.
- Using a refund advance without reading the fees and repayment terms.
- Ignoring letters from the IRS, Pennsylvania, or Philadelphia.
If something goes wrong
If your refund is delayed, do not file a second tax return unless the IRS or state tells you to. Use the refund tools first. If the IRS asks for proof, send copies, not your only originals, and keep a record of what you sent.
If a credit was denied or reduced, read the reason. Some people must file Form 8862 before claiming certain credits again. If the problem is causing serious hardship and you cannot resolve it through normal IRS steps, contact TAS help.
If your tax refund is not enough to cover needs, look at other help too. ASMOM has guides for WIC in Pennsylvania, child support, and a broader benefits guide.
Phone scripts
Calling VITA or 211
“Hi, I am a single parent in Pennsylvania and need free tax filing help. I may qualify for EITC, Child Tax Credit, Pennsylvania Schedule DC, and Schedule SP. Are you taking appointments, and what should I bring?”
Calling Pennsylvania Revenue
“Hi, I filed or need to file a PA-40. I have questions about Schedule DC or Schedule SP. Can you tell me which form or notice I need to use, and whether I can respond through myPATH?”
Calling a child care provider
“Hi, I am preparing my tax return. Can you give me a statement showing the amount I paid for child care in 2025 and your name, address, and EIN or taxpayer ID for Form 2441?”
Calling Philadelphia Revenue
“Hi, Philadelphia Wage Tax was withheld from my pay, and I may qualify for Pennsylvania Tax Forgiveness. Can you tell me how to request the income-based Wage Tax refund and what documents I need?”
Backup options if tax credits are not enough
Tax refunds can be helpful, but they arrive after filing and may be delayed. If you need food, health coverage, child care, school meals, rent help, or cash assistance, do not wait for tax season. Check public benefits, county programs, and local nonprofits too.
If you are pregnant, breastfeeding, or caring for a young child, WIC may help with food and nutrition. If you are working or in school and child care costs are blocking you from keeping a job, apply for child care subsidy help. If a refund problem puts your housing at risk, contact 211, legal aid, and your county assistance office.
Resumen en español
Si vive en Pennsylvania, revise primero los créditos federales: EITC, Child Tax Credit y el crédito por cuidado de niños o dependientes. Pennsylvania no tiene un EITC estatal, pero sà tiene Tax Forgiveness y un crédito reembolsable por cuidado de niños y dependientes.
Guarde sus W-2, 1099, números de Seguro Social, recibos de cuidado infantil y cartas del IRS o del estado. Si no sabe cómo presentar, busque ayuda gratis con VITA, PA 211 o el Departamento de Revenue de Pennsylvania. Si trabaja o vive en Philadelphia, revise también el reembolso de Wage Tax basado en ingresos.
FAQ
Does Pennsylvania have a state EITC?
No. Pennsylvania does not have a state Earned Income Tax Credit. But Pennsylvania has Tax Forgiveness and a refundable Child and Dependent Care Enhancement Tax Credit that may help some working parents.
Can I get EITC if I am a single mother?
Maybe. You must have earned income and meet IRS rules for income, filing status, Social Security numbers, investment income, and qualifying children. Use the IRS EITC tools or free tax help before filing.
Can I claim child care costs in Pennsylvania?
Maybe. You must first qualify for the federal Child and Dependent Care Credit. Then you may be able to claim Pennsylvania’s refundable care credit on PA Schedule DC.
What if my child’s other parent claims the child?
Do not guess. Tax credits have rules about where the child lived, who can claim the child, and whether a release form applies. A VITA site, Low Income Taxpayer Clinic, or qualified tax preparer can help review your facts.
How can I file for free?
Check IRS Free File if your income fits the current limit, use a VITA site if you qualify, or file Pennsylvania taxes through myPATH. Some VITA sites can help with federal, state, and local returns.
Why is my refund delayed?
Refunds with EITC or ACTC cannot be issued before mid-February by law. Refunds can also be delayed by missing information, identity checks, paper filing, wrong banking details, or 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.