Last updated: June 20, 2026
Tax information only
This guide is general information for Montana parents. It is not tax, legal, financial, or benefits advice. Tax rules can change. Your filing status, income, custody schedule, child details, and past IRS letters can change what you can claim. Use official tools or qualified tax help when you are unsure.
Bottom line
If you worked in 2025, you may be able to claim the federal Earned Income Tax Credit, the Montana Earned Income Tax Credit, the Child Tax Credit, the Additional Child Tax Credit, and other credits. You must file a tax return to claim them, even if your income was low and you do not normally file.
For tax year 2025 returns filed in 2026, the IRS EITC tables list a maximum federal EITC 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. Montana also has a refundable state EITC. The Montana EITC page says that, for most taxpayers, the state credit equals 10% of the federal EITC claimed.
Tax credits are not grants. They may lower tax, increase a refund, or both. If you need food, rent, utilities, or child care before a refund arrives, also use benefit programs and local services.
If you need help before a refund
A tax refund can help, but it is not emergency aid. Federal refunds with EITC or ACTC are held until at least mid-February. Montana refunds can also take time if the state needs to verify your return or identity.
If you need help today, check ASMOM’s emergency assistance guide, Montana SNAP, Montana TANF, Montana WIC, and Montana housing help. Tax filing may still matter, but it should not be your only plan if a bill is due now.
- Use VITA and TCE for free basic tax help if your return fits the program.
- Use IRS Free File if your 2025 adjusted gross income was $89,000 or less and a partner fits your situation.
- For Montana tax questions, use Montana tax help or call the Citizen Services Call Center at 406-444-6900.
- If a federal refund delay is causing serious hardship after you tried normal IRS steps, check the Taxpayer Advocate Service.
Where to start
If you worked
Check EITC first. Use the EITC Assistant, then file a federal return and a Montana return if you have a Montana filing requirement.
If you have children
Check EITC, the Child Tax Credit, the Additional Child Tax Credit, and the child care credit. If you need a broader benefits plan, see ASMOM’s Montana help guide.
If you are behind
File as soon as you can. If you owe, filing late can add costs. If you expect a refund, filing is how you claim it. Keep every IRS or Montana letter.
Do not let a paid preparer guess about custody, income, Social Security numbers, or who can claim a child. If another person may claim the same child, ask for help before filing.
Quick reference for 2025 returns filed in 2026
| Credit or help | What it may help with | Main form or step | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for workers with low or moderate income | Form 1040 and Schedule EIC if claiming children | You need earned income and valid Social Security numbers that meet IRS rules. |
| Montana EITC | Refundable state credit tied to federal EITC | Montana Form 2 | You must be a Montana resident and claim federal EITC. |
| Child Tax Credit | Credit for a qualifying child under 17 | Schedule 8812 | The child must have a valid SSN for the CTC or ACTC. |
| Child care credit | Some work-related child care costs | Form 2441 | It helps at tax time, not when the child care bill is due. |
| Free tax help | Basic tax prep, filing software, or state return help | VITA, TCE, Free File, or Montana filing options | Free programs have rules and may not handle every return. |
Federal EITC in Montana
The federal Earned Income Tax Credit is often one of the most important tax credits for working single mothers. It can reduce tax you owe and may increase your refund. Earned income includes wages, tips, household employee wages, gig work, and self-employment income. It does not include child support, unemployment, Social Security benefits, pensions, interest, dividends, or alimony.
For 2025, your adjusted gross income must be below the IRS limit for your filing status and number of qualifying children. The table below shows limits for single, head of household, married filing separately under the special EITC rule, or qualifying surviving spouse. Married filing jointly limits are higher.
| Qualifying children | 2025 AGI limit | Maximum federal EITC |
|---|---|---|
| None | $19,104 | $649 |
| One | $50,434 | $4,328 |
| Two | $57,310 | $7,152 |
| Three or more | $61,555 | $8,046 |
The 2025 investment income limit is $11,950 or less. A qualifying child for EITC generally must meet relationship, age, residency, and joint-return rules. The child usually must live with you for more than half the year. If another parent, grandparent, or relative may claim the child, get help before filing.
Common EITC problems
- Claiming a child who did not live with you for the required time.
- Leaving out gig work, cash work, or self-employment income.
- Using the wrong filing status.
- Claiming EITC with an ITIN instead of a Social Security number that meets IRS rules.
- Ignoring an IRS letter from a prior year.
Montana Earned Income Tax Credit
Montana has its own refundable Earned Income Tax Credit. Refundable means the credit can create a state refund if it is more than the Montana tax you owe. For most taxpayers, the 2025 Montana EITC equals 10% of the federal EITC claimed.
To claim the Montana EITC, you must be a Montana resident and claim the federal EITC on your federal income tax return. Use approved tax software or complete Montana Form 2. If you paper file, include required schedules or supporting information, but do not send blank schedules.
Planning note for 2026 income
The Montana Department of Revenue says HB337 update increases the Montana EITC to 20% of the federal EITC beginning in tax year 2026. That means income earned in 2026, generally filed in 2027. It does not change the 2025 return filed in 2026.
Child Tax Credit and Additional Child Tax Credit
The Child Tax Credit is a federal credit for a qualifying child. For 2025, the IRS CTC page says the Child Tax Credit is worth up to $2,200 per qualifying child. If you have little or no federal income tax owed, the refundable Additional Child Tax Credit can be up to $1,700 per qualifying child, depending on your income and return.
For 2025, the child generally must be under age 17 at the end of the year, live with you for more than half the year, be claimed as your dependent, and meet relationship, support, citizenship, and joint-return rules. You, or one spouse on a joint return, and each qualifying child must have a Social Security number that meets the IRS rule for the CTC or ACTC.
If a dependent does not qualify for the Child Tax Credit, the Credit for Other Dependents may apply in some cases. That credit is different and is not refundable. ASMOM’s Child Tax Credit guide explains the main parent credits in more detail.
Child care, school, and other credits
If you paid someone to care for your child so you could work or look for work, check the federal Child and Dependent Care Credit. The IRS care credit rules explain who can qualify and what information is needed.
This credit is different from child care assistance. It may help at tax time after you paid for care. It usually does not help with an up-front bill. If child care is the problem now, see ASMOM’s Montana child care guide.
If you, your teen, or your dependent paid eligible college or training costs, ask about education credits. The IRS education credits page explains the American Opportunity Tax Credit and Lifetime Learning Credit. You usually need Form 1098-T and proof of qualified expenses.
| Need | Tax option | Non-tax help to check |
|---|---|---|
| Paid child care | Child and Dependent Care Credit | Montana child care assistance |
| College or training | Education credits | Montana education aid |
| Health coverage | Premium tax credit, if Marketplace rules apply | Montana health care |
| Utility bills | No general federal tax credit for regular utility bills | utility assistance |
Filing, deadlines, and refunds
If you have a Montana filing requirement, the Montana Department of Revenue says you must file Montana Form 2. Montana taxpayers may file electronically or by paper. Some people may qualify for free filing through filing options listed by the state.
The Montana TAP system is a free state portal for managing tax accounts and some state tax services. It can also help with payments and refund status. Keep your login safe and do not share it with a preparer you do not trust.
Montana gives an automatic six-month extension to file an individual income tax return, but the Montana extension page says extensions are for filing only. You still must pay tax due by the normal due date to avoid penalties and interest.
For federal refunds, the IRS cannot issue refunds before mid-February when a return claims EITC or ACTC. The refund timing page explains that the hold applies to the whole refund, not just the credit part. For state refunds, the Montana refunds page says it can take up to 90 days to issue a refund. Status may be available about two weeks after e-filing or about 18 weeks after paper filing. First-time Montana filers receive a paper check.
Documents to gather before filing
Bring more than you think you need. Missing papers can cause a rejected return, a smaller refund, or a notice months later. ASMOM’s documents checklist can also help if you are applying for food, child care, housing, or cash help.
| Document or detail | Why it matters | Examples |
|---|---|---|
| Identity | Needed for tax prep and identity checks | Photo ID, prior-year return, IRS account details |
| Tax numbers | Names and numbers must match records | Social Security cards, ITIN letters, adoption papers |
| Income proof | Needed for EITC, CTC, state tax, and refunds | W-2, 1099, gig records, cash work records |
| Child proof | May be needed if a credit is questioned | School records, medical records, lease, benefit letters |
| Care proof | Needed for the care credit | Receipts, provider name, address, tax ID |
| School proof | Needed for education credits | Form 1098-T, tuition records, book receipts |
| Bank information | Used for direct deposit when allowed | Routing number, account number, prepaid card details |
If your credit is denied, delayed, or questioned
Open every IRS or Montana letter. Many letters have a deadline. The letter should say what the agency needs, how to respond, and where to send documents. Do not send original documents unless the notice specifically says to.
If the IRS denied or reduced EITC, CTC, ACTC, the Credit for Other Dependents, or the American Opportunity Tax Credit in a prior year for a reason other than a math or clerical error, you may need Form 8862 help before claiming the credit again. If you believe someone used your identity to file, the IRS IP PIN page explains one way to protect future returns.
If the problem involves custody, separation, child support, abuse, or a court order, tax filing may overlap with legal issues. ASMOM’s Montana legal help guide and Montana child support guide may help you find the right kind of help. For benefits problems outside tax filing, see ASMOM’s denied benefits guide.
When to ask for help
Ask for help before the deadline if you do not understand the notice, if two people claimed the same child, if your refund was offset, if your return was rejected, or if the IRS or Montana asks for proof you do not have.
Mistakes to avoid
- Skipping a return because income was low. Refundable credits usually require a filed return.
- Claiming a child too fast. Only one taxpayer can use the same child for the same tax benefit.
- Leaving out gig income. App work, cash work, and self-employment records matter.
- Using an unsigned preparer. A paid preparer should sign the return and include a PTIN.
- Paying for a refund advance too quickly. Read all fees and terms before agreeing.
- Ignoring verification letters. A Montana verification letter can stop a refund until you respond.
Backup options while waiting for a refund
A refund can help with a budget gap, but it may not arrive when you need it. If the problem is food, use SNAP, WIC, school meals, food banks, or local 211 referrals. If the problem is a shutoff notice, ask your utility company about payment plans, LIHEAP, Energy Share, or local Community Action help. If the problem is rent or eviction, contact legal aid and housing resources as early as possible.
Tax credits should be one part of your plan, not the whole plan. Keep copies of your return, refund tracker screenshots, notices, and proof of any phone calls. If a refund is reduced or delayed, these records can help when you call a tax office, tax clinic, or legal aid.
Phone scripts
Calling a VITA site
“Hi, I am a Montana parent and need help filing a federal and Montana return. I may qualify for EITC and the Child Tax Credit. Are you taking appointments, and what documents should I bring?”
Calling Montana Revenue
“Hi, I filed my Montana return on [date]. I am checking on my refund or Montana EITC. Can you tell me if there is a verification letter, missing form, or action needed from me?”
Calling about an IRS letter
“Hi, I received a notice about EITC, Child Tax Credit, or my refund. I want to respond correctly. Can you explain the deadline and what proof is needed?”
Calling legal aid
“Hi, I need help understanding a tax issue connected to custody or child support. Can your office help with this, or can you refer me to the right place?”
Resumen en español
Si trabajó en 2025 y vive en Montana, revise el EITC federal y el crédito EITC de Montana. También revise el Crédito Tributario por Hijos, el crédito adicional por hijos, gastos de cuidado infantil y créditos de educación si aplican.
Debe presentar una declaración de impuestos para recibir estos créditos. Para la mayoría de contribuyentes, el EITC de Montana para 2025 es el 10% del EITC federal reclamado. Para ingresos de 2026, Montana dice que el crédito estatal sube al 20% del EITC federal.
No ignore cartas del IRS o de Montana. Esas cartas pueden tener fechas límite. Si no entiende una carta, busque ayuda con VITA, una clínica de impuestos para personas de bajos ingresos, un preparador calificado o el Departamento de Revenue de Montana.
FAQs
Can single mothers in Montana get the EITC?
Yes, if they meet the federal EITC rules. You need earned income, must be within the income limits, and must meet the filing and Social Security number rules. If you qualify for federal EITC and are a Montana resident, you may also qualify for the Montana EITC.
How much is the Montana EITC?
For most 2025 Montana returns filed in 2026, the Montana EITC equals 10% of the federal EITC claimed. Montana says the state EITC increases to 20% of the federal EITC beginning in tax year 2026.
Do I need to file if I earned very little?
You may need to file to claim refundable credits, even if you do not owe tax. Filing can be the only way to receive EITC, ACTC, Montana EITC, or a refund of tax withheld from your pay.
Why is my refund delayed?
Federal refunds with EITC or ACTC cannot be issued before mid-February. Other delays can happen because of errors, identity checks, missing income forms, or agency offsets. Montana says state refunds can take up to 90 days and may require verification.
Can I claim my child if the other parent also wants to?
Only one taxpayer can use the same child for the same tax benefit. Rules can depend on where the child lived, support, court documents, and IRS tie-breaker rules. Get help before filing if there is a dispute.
Where can I get free tax help in Montana?
Start with VITA or TCE for free basic tax preparation if you qualify. IRS Free File may also help if your income is within the limit and a partner fits your situation. For state return questions, contact the Montana Department of Revenue.
Last updated: June 20, 2026. Next review: September 20, 2026.
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 June 20, 2026, next review September 20, 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.