Last updated: June 20, 2026
Bottom line
If you worked in 2025 or cared for a child in New Mexico, your tax return may be worth filing even if your income was low. Check the federal Earned Income Tax Credit, the federal Child Tax Credit, the federal child care credit, New Mexico’s Working Families Tax Credit, New Mexico’s Child Tax Credit, the Low-Income Comprehensive Tax Rebate, and the New Mexico Child Day Care Credit.
For tax year 2025, the federal EITC can be as high as $8,046 for a worker with three or more qualifying children. New Mexico’s Working Families Tax Credit is 25% of the federal EITC. The New Mexico Child Tax Credit can be worth up to $637 per qualifying child, based on income.
This guide is general information, not tax advice. If you received an IRS or New Mexico tax letter, have a custody issue, use an ITIN, have self-employment income, or had a credit denied before, use free filing help or a qualified tax professional before you file.
If you need help before a refund arrives
A tax refund is not emergency help. If food, rent, child care, utilities, or shelter is the problem today, start with emergency help in New Mexico while you work on the return. For food, also check New Mexico SNAP and local food help.
If the April 15, 2026 federal filing date passed and you expect a refund, file as soon as you can. If you owe tax, file and pay what you can to reduce penalties and interest.
If a refund delay is causing a shutoff or bill problem, use utility help and call the bill company before the due date.
Where to start
Start with the tax year you are filing. In June 2026, most people are dealing with 2025 returns. If you are filing an older return or fixing a return, use the forms and instructions for that exact tax year.
If you worked
Check federal EITC first. Then check New Mexico’s Working Families Tax Credit. Earned income can include wages, tips, self-employment, and some gig work.
If you have children
Check federal and New Mexico child credits. Rules can depend on age, relationship, where the child lived, tax IDs, and whether someone else claims the child.
If you paid care
Check the federal care credit and the New Mexico Child Day Care Credit. You may need provider records, receipts, and New Mexico caregiver forms.
If income was low
Do not assume filing is pointless. Refundable credits and New Mexico rebates can still matter. Free tax help can check before you skip a return.
For a wider plan, use the New Mexico help page and the New Mexico assistance guide.
Quick credit table
This table is a starting point. Your real refund can be lower or zero because credits depend on income, filing status, child rules, tax IDs, documents, prior denials, and whether another person claims the child.
| Credit or rebate | What it helps with | 2025 amount to check | Where to claim |
|---|---|---|---|
| Federal EITC | Refundable credit for workers with low or moderate income. | Up to $8,046 with three or more qualifying children. | Federal Form 1040 and Schedule EIC. |
| Federal Child Tax Credit | Credit for qualifying children under age 17. | Up to $2,200 per qualifying child; up to $1,700 may be refundable. | Federal Form 1040 and Schedule 8812. |
| Federal care credit | Work-related child or dependent care costs. | A percentage of up to $3,000 for one qualifying person or $6,000 for two or more. | Federal Form 2441. |
| Working Families Tax Credit | New Mexico credit tied to federal EITC. | 25% of the federal EITC for tax year 2025. | New Mexico PIT-1. |
| New Mexico Child Tax Credit | Refundable state child credit. | $26 to $637 per qualifying child, based on income. | New Mexico PIT-1. |
| LICTR and day care credit | Low-income state rebate and certain day care costs. | Depends on modified gross income, household, and care expenses. | New Mexico PIT-RC. |
Federal credits to check first
Earned Income Tax Credit
The federal EITC is for people who worked and had earned income. The IRS says earned income can include wages, salaries, tips, some gig work, and self-employment income. It does not include child support, unemployment, Social Security benefits, interest, or dividends. Use the EITC Assistant before filing if your income or child situation is unclear.
For tax year 2025, the IRS EITC tables list maximum credits of $649 with no qualifying child, $4,328 with one qualifying child, $7,152 with two qualifying children, and $8,046 with three or more qualifying children. The 2025 investment income limit is $11,950 or less.
A qualifying child usually must meet age, relationship, residency, and joint-return tests. If another adult may claim the same child, read the IRS child rules before filing.
Reality check
A custody paper, child support payment, or verbal agreement does not always decide EITC. The child usually must live with you for more than half the year. If another person claims the same child, your refund may be delayed while the IRS asks for proof.
Federal Child Tax Credit
The federal Child Tax Credit is a different credit. For 2025, IRS Schedule 8812 instructions say the maximum Child Tax Credit is $2,200 per qualifying child. The refundable Additional Child Tax Credit can be up to $1,700 per qualifying child.
The IRS Schedule 8812 instructions explain tax ID rules. For 2025, the qualifying child must have a valid Social Security number for the CTC and ACTC. If a child has an ITIN, another dependent credit may apply instead.
Federal child care credit
The federal Child and Dependent Care Credit may help if you paid for care so you could work or look for work. It usually applies to a child under age 13, but special rules can apply for a spouse or dependent who cannot care for themselves.
For 2025, the federal care credit is based on a percentage of care expenses. The usual expense cap is $3,000 for one qualifying person or $6,000 for two or more. The IRS Form 2441 page explains the form used to figure the credit.
New Mexico credits and rebates
Working Families Tax Credit
The Working Families Tax Credit is New Mexico’s state credit tied to the federal EITC. The state says the WFTC is refundable and is located on the Form PIT-1. For tax year 2025, use 25% of the federal earned income credit as the starting point.
New Mexico also has special state rules for some people who were missing an identification number or were between ages 18 and 25. Read the current income tax overview and PIT-1 instructions if this may apply.
New Mexico Child Tax Credit
New Mexico has its own refundable Child Tax Credit. The state says the credit can be claimed for each qualifying child as defined by federal tax rules, and the amount changes by adjusted gross income.
| 2025 adjusted gross income | New Mexico credit per child |
|---|---|
| $0 to $25,000 | $637 |
| Over $25,000 to $50,000 | $424 |
| Over $50,000 to $75,000 | $212 |
| Over $75,000 to $100,000 | $106 |
| Over $100,000 to $200,000 | $79 |
| Over $200,000 to $350,000 | $53 |
| Over $350,000 | $26 |
Check the official NM child credit page before filing or amending. If you forgot this credit on an older return, ask free tax help whether an amended return is needed.
Low-Income Comprehensive Tax Rebate
The Low-Income Comprehensive Tax Rebate, often called LICTR, is a refundable New Mexico rebate for some low-income residents. New Mexico says it is claimed on PIT-RC, the Rebate and Credit Schedule. For 2025, the state says people with modified gross income of $36,000 or less may qualify, but the amount depends on the PIT-RC table and household details.
Modified gross income is not always the same as federal taxable income. It can include household income and compensation from other sources even when some of it is not taxable. Use the official credits and rebates page with the current PIT-RC instructions.
New Mexico Child Day Care Credit
New Mexico’s Child Day Care Credit may help some low-income residents who paid day care costs. For 2025, PIT-RC says people with modified gross income of $30,160 or less may qualify for this credit. The state’s worksheet also says the care expenses must not be reimbursed or paid by another party.
The New Mexico day care worksheet says to use PIT-Childcare with the PIT-CG caregiver statement when claiming the credit on PIT-RC. The worksheet limits the calculation to $8 per child per day, 40% of eligible expenses, no more than $480 per child, and no more than $1,200 total.
The caregiver statement may be needed with your return. Keep receipts, provider information, days of care, and proof of payment.
Free and low-cost filing help
Free tax help is useful when credits, child rules, self-employment, ITINs, or old notices are involved. Do not sign a return until you understand what was claimed.
| Option | Best for | What to know |
|---|---|---|
| IRS Free File | People filing their own federal return online. | The IRS Free File page explains current partner offers and income rules. |
| VITA and TCE | People who qualify for IRS-certified free tax help. | The IRS VITA/TCE page explains the programs and locator tools. |
| New Mexico TAP | Online state filing, payments, refunds, and account help. | New Mexico TAP account services can file and manage state tax tasks. |
| New Mexico TRD | State forms, refund questions, and tax office help. | The TRD contact page lists the state call center and offices. |
| Tax Help New Mexico | Free filing sites in parts of New Mexico. | The state filing help page lists Tax Help New Mexico, AARP, and local sites. |
| United Way Tax Help NM | Appointments and local tax site updates. | Tax Help NM gives current site and appointment information. |
If child care is the problem now, use the child care help page too.
Documents checklist
Bring more than you think you need. Missing papers can delay a return, stop a free tax site from filing, or make it harder to answer an IRS or New Mexico notice. The ASMOM documents checklist can help you build one folder for tax and benefit appointments.
| What to gather | Why it matters | Examples |
|---|---|---|
| Income records | Used for EITC, WFTC, CTC, rebates, and filing rules. | W-2, 1099, gig records, self-employment income and expenses. |
| Child records | Can show where a child lived and who may claim the child. | School, child care, medical, benefits, lease, or shelter records. |
| Identity records | Needed for filing and many credit rules. | Photo ID, SSN cards, ITIN letters, birth certificates. |
| Child care records | Needed for federal Form 2441 and New Mexico day care credit. | Provider name, address, tax ID, receipts, PIT-CG, PIT-Childcare. |
| Past returns and notices | Needed for amendments, identity checks, denied credits, and refund problems. | IRS letters, TRD letters, prior returns, audit or offset notices. |
| Bank information | Direct deposit is usually safer than a mailed check. | Routing number and account number from a bank or credit union. |
Deadlines and filing after April 15
The normal federal filing deadline for 2025 returns was April 15, 2026. If you missed it and owe tax, the IRS says to file and pay as soon as possible. IRS Free File is available through October 15, 2026 for 2025 returns.
If you are due a refund, the IRS missed deadline guidance says there is no penalty for filing after April 15 when the IRS owes you a refund. You still must file to receive the refund, and refund claim deadlines apply.
New Mexico says everyone required to file a New Mexico personal income tax return must complete PIT-1. The state PIT forms page explains that extra schedules may be needed based on residency, income, and credits.
Common mistakes to avoid
- Do not skip filing only because your income was low. Refundable credits and rebates may still matter.
- Do not claim EITC for a child only because you paid child support. Residency rules usually matter.
- Do not assume a custody agreement controls every tax credit. EITC, CTC, and child care credits have different rules.
- Do not leave off gig work or self-employment income. Report income and expenses correctly.
- Do not use a made-up child care provider number. Wrong provider information can delay or deny a credit.
- Do not ignore a state or IRS notice. Most notices include a deadline and a way to respond.
- Do not pay a preparer who promises a bigger refund without explaining the law. You are responsible for the return you sign.
If your refund is delayed, reduced, or denied
Start with official status tools. Use IRS Where’s My Refund for federal returns and the New Mexico refund tracker for the state refund. New Mexico says e-filed refunds are generally processed within 6 to 8 weeks, while paper returns may take 8 to 12 weeks.
New Mexico may ask for identity or income proof. Read the whole letter before calling, keep copies, and follow the official upload or mailing instructions.
If the IRS denied or reduced EITC, CTC, ACTC, ODC, or AOTC before, the IRS denied credit page explains when Form 8862 may be needed for a later return. Do not keep refiling the same return without reading the notice.
If you disagree with a New Mexico tax action, the state taxpayer rights page says formal protests generally must be filed in writing within 90 days. Ask for help before the deadline passes.
For IRS audits, tax debt, denied credits, or collection problems, New Mexico Legal Aid’s tax clinic may help eligible low-income taxpayers. For benefit notices that are not tax problems, use the benefits problems guide to organize letters and deadlines.
Backup options while waiting
A refund can help with bills, but it may not arrive soon enough. For cash aid, start with New Mexico TANF and ask how county or state rules work. For rent or eviction problems, use housing help and legal aid before a court date.
If child support, custody, tax filing status, or an abusive partner is part of the tax problem, check child support and legal help before signing a tax agreement with another adult.
Phone scripts
Calling a free tax site
“Hi, I live in New Mexico and need help filing my 2025 federal and state returns. I may qualify for EITC, the Child Tax Credit, the Working Families Tax Credit, and the New Mexico Child Tax Credit. Are you taking appointments, and what should I bring?”
Calling about a delayed refund
“Hi, I filed my New Mexico return on [date]. The refund tracker says [message]. Can you tell me whether you need identity proof, income records, child records, or another document from me?”
Calling the tax clinic
“Hi, I received a letter from the IRS or New Mexico about EITC, child credits, tax debt, or an audit. I am a low-income parent and need help understanding my rights and deadlines. Do you help with this kind of case?”
Resumen en español
Si trabajó en 2025 y vive en Nuevo México, revise el EITC federal y el Working Families Tax Credit de Nuevo México. También revise el Crédito Tributario por Hijos federal, el Child Tax Credit de Nuevo México, los créditos por cuidado de niños y el PIT-RC para reembolsos estatales.
Guarde formularios W-2 o 1099, comprobantes de cuidado infantil, documentos de sus hijos y cartas del IRS o del estado. Si recibió una carta, no la ignore. Revise la fecha límite y pida ayuda antes de enviar documentos importantes.
Si necesita comida, renta, cuidado infantil o ayuda con servicios públicos ahora, busque programas de ayuda mientras espera el reembolso de impuestos.
FAQ
Can I get EITC if I had no income?
No. EITC is based on earned income from work. If you had no earned income, check other benefits and state rebates, but do not claim EITC unless you meet IRS rules.
Does New Mexico have its own EITC?
New Mexico has the Working Families Tax Credit. For tax year 2025, it is 25% of the federal EITC and is claimed on the New Mexico personal income tax return.
Can ITIN filers claim New Mexico tax credits?
Maybe. New Mexico has special Working Families Tax Credit rules for some people who were missing an identification number. Federal credits have separate SSN and ITIN rules, so ask free tax help before filing.
What if I forgot the New Mexico Child Tax Credit?
You may need to amend your return. Check the New Mexico correcting return rules and use the right PIT-X for the tax year you are fixing. Free tax help can check whether amending is worth it.
How long does a New Mexico refund take?
New Mexico says e-filed refunds are generally processed within 6 to 8 weeks. Paper returns or refund applications may take 8 to 12 weeks. Identity or income checks can add time.
Is this article tax advice?
No. This guide is general information. For advice about your return, use a qualified tax preparer, VITA/TCE, New Mexico TRD, the IRS, or a Low Income Taxpayer Clinic.
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.