Last updated: October 28, 2026
Bottom line
North Dakota does not have a broad state Earned Income Tax Credit (EITC) or state Child Tax Credit for most families. Single mothers should first check federal credits: the EITC, Child Tax Credit (CTC), refundable Additional Child Tax Credit (ACTC), Child and Dependent Care Credit, education credits, Premium Tax Credit, Saver’s Credit, and adoption credit. You do not need to be a single mother to qualify; the same federal tax rules apply to other eligible parents and workers.
North Dakota also offers certain tax breaks. The Family Member Care Tax Credit may help people paying for qualifying care for a family member. Homeowners can check the Primary Residence Credit. Some older adults and people with a permanent and total disability can check the Homestead Property Tax Credit or Renter’s Refund. These are not the same as a federal income tax refund.
Which year? The tables in this guide show the verified rules for tax year 2025 (returns usually due in 2026). Changes for tax year 2026 generally affect returns filed in 2027. Do not mix the two years. This guide is general information, not personal tax advice. Ask a qualified tax helper if you have custody disputes, self-employment income, a Marketplace insurance form, a past credit denial, or an IRS notice.
If you need help before a refund arrives
Do not promise rent, food, heat, or child care payments based on a guessed refund date. By law, the IRS cannot issue a refund with EITC or ACTC before mid-February of the filing year. This rule applies to the whole refund; other checks may delay it longer.
For food, rent, heating, or child care help now, ask FirstLink 211 for county resources. North Dakota’s Apply for Help covers state benefit applications. You can also review North Dakota emergency help, SNAP food help, and utility bill help while a tax issue is pending.
What has changed
The extended federal filing deadline for most 2025 returns was October 15, 2026 and has passed. If you missed it, do not assume you have lost every refund: file or seek IRS help based on whether you owe tax or are due a refund. Some people have disaster or other special relief.
For tax year 2026, the federal Child and Dependent Care Credit rate can reach 50% of qualifying expenses; for 2025 the maximum rate was 35%. North Dakota’s 2026 Primary Residence Credit application window also closed April 1, 2026. Check the state site for the next application period, rather than using a past deadline.
Start with the tax year printed on your form. In October 2026, tax year 2025 filing deadlines have generally passed. If you still need to file, ask about late-filing rules. If you are planning for 2026 taxes, keep pay records and receipts now and wait for the 2027 filing season.
Where to start
Start with the part that fits your household. Then decide whether you can file on your own or should use a free tax site.
If you worked in 2025
Check the federal EITC first. Wages, tips, self-employment, farm work, and some gig work can count as earned income. Child support, unemployment, Social Security, and interest do not count as earned income for EITC.
If you have children
Check EITC, Child Tax Credit, ACTC, and the Credit for Other Dependents. ASMOM’s child tax credit guide can help with the basic federal rules.
If you paid for care
Check the Child and Dependent Care Credit if care helped you work or look for work. This is separate from ND child care assistance.
If you own or rent
Homeowners should check the Primary Residence Credit. Older adults and people with permanent and total disabilities should check homestead or renter relief.
For broader state support, ASMOM’s North Dakota help page can point you to food, housing, health coverage, child care, and local resources.
Quick reference
| Help path | What it may help with | Where to check | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for workers | Use IRS EITC Assistant before filing. | Your exact credit depends on income, filing status, investment income, and qualifying children. |
| Child Tax Credit | Credit for qualifying children | Read IRS Schedule 8812 rules first. | For 2025, SSN rules are stricter for CTC and ACTC. |
| Child care credit | Care costs tied to work | Check IRS Form 2441 instructions. | You need provider details, and the credit is usually nonrefundable. |
| Free filing | Free federal and state filing help | Start with IRS Free File. | Some providers charge for upgrades, so read the offer first. |
| ND property credits | Property tax relief | Use the state Primary Residence page. | Deadlines and eligibility depend on the specific program. |
North Dakota tax notes
North Dakota has a state income tax return, but it does not currently list a broad state EITC, state Child Tax Credit, or state Child and Dependent Care Credit for families. The state income tax page lists other individual credits that do not replace the federal EITC.
Tax benefits are also separate from public benefits. SNAP, TANF, Medicaid, WIC, LIHEAP, and child care assistance have their own applications. If cash aid is your next need, ASMOM’s TANF cash help page may help you compare tax refunds with benefit options.
North Dakota has its own income tax rules. The state tax office explains whether a resident, part-year resident, or nonresident needs a North Dakota return and how its rates work. Do not treat a zero-percent state tax bracket as proof that you do not need to file a return.
Federal EITC for North Dakota single mothers
The Earned Income Tax Credit is a federal credit for workers with low or moderate income. It is refundable, which means it can increase your refund even if you owe little or no federal income tax.
For tax year 2025, the IRS says the EITC investment income limit is $11,950 or less. Use the IRS EITC tables to confirm the year before you file.
Tax year 2025 EITC limits and maximum credits (not estimates for 2026):
| Qualifying children | AGI limit if not MFJ | MFJ AGI limit | Maximum EITC |
|---|---|---|---|
| No qualifying child | $19,104 | $26,214 | $649 |
| One qualifying child | $50,434 | $57,554 | $4,328 |
| Two qualifying children | $57,310 | $64,430 | $7,152 |
| Three or more | $61,555 | $68,675 | $8,046 |
For tax year 2026, the IRS raised the top EITC to $8,231 for eligible filers with three or more qualifying children. Other limits also change; use the IRS 2026 instructions once available rather than treating the 2025 table as the 2026 table. EITC depends on both earned income and adjusted gross income, the taxpayer’s Social Security number, filing status, investment income, and qualifying-child rules.
Many single parents file as head of household, but that status has rules. The IRS filing status page explains the choices. In plain terms, do not choose a status just because it gives a bigger refund.
Watch for child claim problems
EITC has strict rules for a qualifying child. A child usually must live with you for more than half the year. If another parent, grandparent, or caregiver may claim the same child, bring school records, medical records, child care records, benefits letters, a lease, or court papers before you file.
If a parent has a court order allowing the other parent to claim a child as a dependent, that does not automatically transfer the EITC or head-of-household claim. Residency and other federal rules still apply. Ask a free tax adviser before filing a competing child claim.
Child Tax Credit, ACTC, and other dependents
For 2025 returns, the federal Child Tax Credit is up to $2,200 for each qualifying child. The refundable part is the Additional Child Tax Credit, and the maximum ACTC is $1,700 for each qualifying child. See the official CTC guidance.
These are 2025 limits. For 2026 tax planning, use the IRS’s year-specific Schedule 8812 when that return is ready. CTC is a nonrefundable credit; ACTC is the part that may create a refund for those who qualify. The 2025 ACTC generally requires at least $2,500 of earned income. The Credit for Other Dependents has separate identification and eligibility rules.
For 2025, the IRS says the taxpayer must have a valid Social Security number to claim CTC or ACTC. A qualifying child also must have a valid Social Security number issued before the return due date, including extensions. This rule can matter for mixed-status families and for children whose numbers were issued late.
A child generally must be under age 17 at the end of 2025, live with you for more than half the year, and meet relationship, support, dependent, and citizenship rules. If a dependent does not qualify for the Child Tax Credit, the Credit for Other Dependents may still apply in some cases, but it is not refundable.
If someone claimed your child
Your e-filed return may reject if the same child was already claimed. Do not make a false claim. Gather proof and ask a free tax site, Low Income Taxpayer Clinic, or legal aid office what to do next. If custody or safety is part of the problem, ASMOM’s ND legal help page may be a safer next step.
Child and Dependent Care Credit
Did you pay someone to care for a child under age 13, or another qualifying person, so you could work or look for work? You may qualify for the federal Child and Dependent Care Credit. The credit is claimed on your federal return, not paid to your care provider. It is usually nonrefundable and is not the same as a state child care subsidy.
For 2025, the credit was generally 20%–35% of allowed care costs. Expenses used to calculate it were usually capped at $3,000 for one qualifying person or $6,000 for two or more. That meant the maximum credit was generally $1,050 or $2,100, before tax-liability limits.
For 2026, the IRS says the rate can reach 50%, and the maximum credit can reach $1,500 for one qualifying person or $3,000 for two or more. These 2026 changes apply to returns generally filed in 2027; the expense caps are still $3,000/$6,000. Your rate depends on income, and your tax liability can limit the credit.
Care must help you work or seek work, with special rules for full-time students and people unable to care for themselves. Keep the provider’s name, address, and tax identification number. Federal Form 2441 instructions explain the filing details, while the IRS care-credit guide describes the 2026 change. Do not count expenses already covered by an excluded employer care benefit as if you paid them yourself.
If you need assistance paying child care bills today, check North Dakota’s Child Care Assistance Program and our North Dakota child care guide. Program rules, funding, and waitlists can change. Confirm with the state before relying on care starting by a certain date.
Other federal credits to check
Some credits depend on school, health insurance, savings, or adoption. Check them before you file.
| Your situation | Credit or form | What to check | Reality check |
|---|---|---|---|
| You had Marketplace insurance | Premium Tax Credit | Use Form 1095-A and Form 8962. | Do not file until your Marketplace form is correct. |
| You or a child attended college | AOTC or LLC | Read IRS education credits rules. | You usually need Form 1098-T and cost records. |
| You saved for retirement | Saver’s Credit | Check IRS Form 8880 before filing. | Income limits and dependent rules apply. |
| You adopted a child | Adoption Credit | Use the IRS adoption credit page. | For 2025, qualified expenses are limited to $17,280 per child, and up to $5,000 may be refundable. |
North Dakota credits and property tax relief
North Dakota’s state tax and property relief programs are not the same as federal EITC. Review the state credits list before assuming a program applies.
Family Member Care Tax Credit
North Dakota’s family care credit may help if you paid qualified care expenses for a qualifying family member. The state lists services such as adult day care, home health agency services, personal care attendant services, homemaker services, respite care, companionship services, and certain medical expenses.
The credit percentage ranges from 20% to 30%, based on federal taxable income. The credit is reduced when federal taxable income is above $50,000, or $70,000 if married filing jointly. The maximum is $2,000 per qualifying family member, up to $4,000 total. This is not a general child care credit.
Primary Residence Credit
The 2026 application window ran January 1–April 1, 2026, and is now closed. Applications are annual. Check the official state page before the next January–April cycle; do not treat a past application as covering a new year. The maximum 2026 credit is $1,600 and cannot exceed the property tax due. The credit appears on the property tax bill rather than being sent as an income tax refund. Online applications are required; call the state tax office at 701-328-7988 if you need help applying.
Approved applicants may receive up to $1,600 against the property tax obligation. The state applies the credit to the property tax statement. It is not the same as a federal income tax refund.
Homestead and renter relief
For 2026 the Homestead Credit has a $70,000 income limit that includes a spouse and dependents. Eligible homeowners apply through the county assessor or director of tax equalization before March 31 of the assessment year. The 2026 application date has passed. People with permanent and total disabilities must provide acceptable proof. A qualifying homeowner may also receive a Primary Residence Credit for remaining property tax, subject to the state rules.
The Renter’s Refund is for eligible renters age 65 or older or permanently and totally disabled, with the same $70,000 income ceiling, plus rent-payment rules. It may pay up to $600. Utilities and furniture charges do not count as rent. The 2026 deadline was May 31, 2026; ask the state about the next application period and any special circumstances rather than mailing a past-year form.
Free filing and tax help
Important date: For most people with a valid filing extension for their 2025 return, the deadline was October 15, 2026. IRS Free File guided software for 2025 returns was available through that date. As of this update, do not assume the 2026 guided filing season is still open. The 2027 Free File offers for tax year 2026 have not yet been confirmed here.
For the 2026 filing season, IRS Free File guided tax preparation was for people with 2025 adjusted gross income of $89,000 or less. Some partner offers also included free state tax returns. The IRS free filing page shows current choices. North Dakota’s e-file guidance explains state filing. The state charges no separate e-file fee, but software providers may charge for products or add-ons.
If you missed your deadline and owe taxes, file as soon as you can and ask about payment options and possible relief. Filing late does not always stop you from getting a refund. If you are due a refund, ask the IRS or a qualified preparer about the filing window. People in federally declared disaster areas or other special groups may have different deadlines. The October 2026 IRS deadline notice explains the difference between filing and paying.
VITA and TCE volunteers prepare many basic returns free. North Dakota’s free tax preparation sites list links to IRS VITA and AARP Tax-Aide locations. Hours, appointments, income rules, languages, remote help, and seasonal openings vary. Check before you visit.
Refund loans can cost money
Some refund advance offers include fees, bank products, and repayment risks. A refund advance cannot make the IRS release an EITC or ACTC refund before the legal hold ends. You do not have to buy an expensive refund product to file.
What to gather before you file
A careful return is better than a fast return with missing facts. Use ASMOM’s documents checklist if you are also applying for benefits.
| Bring or gather | Why it matters | Examples |
|---|---|---|
| Identity proof | Tax sites must verify who you are | Photo ID, prior return, IRS letters |
| Tax numbers | Credits can be denied for wrong numbers | Social Security cards, ITIN letters, ATIN papers |
| Income records | EITC and many credits depend on income | W-2, 1099, tip records, gig app records |
| Child residency proof | Helps if a child claim is questioned | School, medical, lease, child care, or benefit records |
| Care provider details | Needed for Form 2441 | Name, address, EIN or SSN, receipts |
| Health and school forms | Needed for special credits | Form 1095-A, Form 1098-T, tuition records |
| Bank details | Direct deposit is usually faster | Routing number, account number, account type |
| IRS or state letters | Notices may have deadlines | CP notices, audit letters, denial letters |
If your refund is denied, delayed, or confusing
First, read the notice. Look for the notice number, deadline, what changed, and what proof is requested. Keep the envelope and make copies of anything you send.
The official IRS refund tracker shows the status of an individual federal refund. Past 2026 estimates for early filers do not predict when your refund will arrive now. If you filed in 2026, use the status shown for your own return. If you are planning for 2027, check the IRS guidance after that filing season opens.
If a credit was denied in an earlier year, you may need Form 8862 before claiming it again. Ask a free tax site or qualified preparer before filing so you do not repeat the same problem.
If you cannot solve a federal tax problem on your own, use the IRS LITC map to find a clinic. The University of North Dakota tax clinic says it provides free legal representation to low- and mid-income taxpayers in federal tax disputes.
If the issue is causing serious hardship and normal IRS channels are not working, the TAS request page explains when Form 911 may help. For in-person IRS help, use the IRS locator and check appointment rules before going.
If the IRS reduces your refund or denies a credit, read the notice date and response deadline; not every notice has the same appeal steps. You may be able to send proof, request reconsideration, or use IRS Appeals, but the process depends on the notice. Ask a tax appeals specialist or a Low Income Taxpayer Clinic before the deadline. If your 2025 tax return is not yet filed, late-filing and payment rules may apply.
Other help to check in North Dakota
A refund can help, but it is not a safe emergency plan. If your family needs food, heat, health coverage, child care, or baby supplies now, check active programs.
- For food, North Dakota SNAP benefits can help eligible households buy groceries.
- For health coverage, start with ASMOM’s ND health coverage page.
- For WIC, ASMOM’s ND WIC guide can help pregnant mothers and families with young children.
- For online public benefit applications, North Dakota online services lists SNAP, TANF, child care, Medicaid, and CHIP paths.
- For local programs, ASMOM’s Community Action help guide can help.
If you work for yourself, keep records of sales, mileage, supplies, and business costs. Tax credits are not grants. Our North Dakota business resources guide may help you find general support, but check each program directly; do not assume a grant is open or guaranteed.
Phone scripts you can use
Calling a free tax site
“Hi, I live in North Dakota and need help filing my federal and state return. I may qualify for EITC, Child Tax Credit, or child care credit. Are you taking appointments, and what should I bring?”
Calling about an IRS notice
“Hi, I received an IRS notice about my refund or tax credit. The deadline is [date]. Can you help me understand what proof is needed, or can you refer me to a Low Income Taxpayer Clinic?”
Calling North Dakota tax help
“Hi, I need help with a North Dakota tax return or property tax credit. Can you tell me whether I should use ND TAP, a paper form, or a local assessor?”
Calling 211
“Hi, I am waiting on a tax refund and need help with [food/rent/heat/child care]. Can you search for programs in my county that are open now?”
Resumen en español
Dakota del Norte no tiene actualmente un crédito estatal EITC ni un crédito estatal amplio por hijos. Pero muchas madres solteras pueden revisar créditos federales como EITC, Child Tax Credit, Additional Child Tax Credit y el crédito por cuidado de niños.
Si necesita ayuda para declarar impuestos, busque IRS Free File, VITA/TCE o sitios gratuitos de Dakota del Norte. Si recibió una carta del IRS, no la ignore. Si necesita comida, renta, calefacción, cuidado de niños o cobertura médica mientras espera un reembolso, llame al 211 o revise los programas estatales.
Para los impuestos de 2025, el plazo extendido fue el 15 de octubre de 2026. Para los gastos de cuidado de 2026, hay nuevas reglas federales que se aplican a declaraciones presentadas en 2027. Las solicitudes del crédito de vivienda principal de Dakota del Norte para 2026 ya están cerradas. Confirme las fechas en las páginas oficiales.
FAQ
Does North Dakota have a state EITC?
No. North Dakota does not currently offer a broad state Earned Income Tax Credit for most families. You may still qualify for the federal EITC.
How much is the 2025 federal EITC?
For tax year 2025, the maximum federal EITC is $649 with no qualifying child, $4,328 with one, $7,152 with two, and $8,046 with three or more.
How much is the 2025 Child Tax Credit?
For 2025 returns, the federal Child Tax Credit is up to $2,200 per qualifying child. The refundable Additional Child Tax Credit can be up to $1,700 per qualifying child.
Can I claim EITC if I receive child support?
Child support is not earned income for EITC. You may still qualify if you have earned income from work, such as wages, tips, self-employment, or certain gig work.
Will EITC or ACTC delay my refund?
Yes. The IRS cannot release refunds with EITC or ACTC before mid-February of the filing year, and the whole refund is held. Other return issues may delay it further.
Where can I get free tax help in North Dakota?
Check North Dakota’s free tax preparation sites for VITA and AARP Tax-Aide locations. For 2025 returns, IRS Free File guided filing ended October 15, 2026. New filing-season schedules can change.
Can renters get North Dakota property tax relief?
Some renters can. The Renter’s Refund is for eligible renters who are 65 or older, or permanently and totally disabled, and who meet income and rent rules.
Is the North Dakota Primary Residence Credit still open in October 2026?
No. The 2026 application window closed April 1, 2026. Eligible homeowners should check the state tax office for the next annual application window. The 2026 maximum credit is $1,600 against property tax.
Did the federal child care tax credit change for 2026?
Yes. For tax year 2026, the highest rate rose to 50% of qualifying expenses, with a maximum credit of $1,500 for one qualifying person or $3,000 for two or more. It is generally nonrefundable.
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 October 28, 2026; next review January 26, 2027.
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.
Last updated: October 28, 2026 Next review: January 26, 2027