Last updated: November 1, 2026
Tax information note
This guide explains 2025 tax returns filed in 2026, not tax year 2026 returns filed in 2027. Tax rules can change. Filing status, time a child lived with you, a custody agreement, Social Security numbers, school district, and IRS or Ohio notices can change the answer. For personal advice, ask the IRS, Ohio Department of Taxation, an IRS-certified tax volunteer, a Low Income Taxpayer Clinic, or a qualified tax professional.
Bottom line
If you worked in 2025 while raising children in Ohio, check the federal Earned Income Tax Credit (EITC). It is refundable, so it may increase your refund if you qualify. Ohio has its own earned income credit, but it is nonrefundable. It can lower Ohio income tax owed but does not create an extra state refund by itself.
For 2025, the federal EITC can be as much as $649 without a qualifying child, $4,328 with one, $7,152 with two, or $8,046 with three or more. Your amount may be lower or zero. Check the official IRS EITC table before planning to use a refund.
Also check federal child and child care credits, Ohio’s child care credit, and any Ohio school district income tax. ASMOM’s Ohio help guide covers help beyond tax refunds.
If you need help before a refund arrives
A tax refund is not emergency cash. A late return, an IRS check, or a debt offset can delay or reduce a refund. If you need food, rent, medicine, baby supplies, utility help, or child care now, call 211 or ask for local help while you work on taxes.
- For groceries, try Ohio food help and ask about urgent food support.
- For eviction or shelter needs, use Ohio emergency assistance and ask about local options.
- For help with a tax return, use the IRS VITA/TCE site finder or call 800-906-9887. Ask whether a nearby site is still open this time of year.
Where to start
1. Check federal EITC
Use the IRS EITC Assistant to check income, children, filing status, and the Social Security number rules before you file.
2. Check child credits
Review the IRS child credit rules and Schedule 8812 if you claim children or other dependents.
3. Check Ohio credits
Ohio’s earned income credit and child care credit are state credits. They can help lower Ohio tax, but they are not the same as federal refundable credits.
4. Check school district tax
Some Ohio school districts have income tax. Use The Finder before you file, especially if you moved in 2025.
What has changed since June 2026?
October 15, 2026 has passed. That was the standard extended filing date for 2025 federal and Ohio income tax returns. The IRS also said its 2026 Free File program for 2025 returns was offered through October 15. If you have not filed, do not wait for the next tax season: use the late-filing steps below and ask what filing method is still available. An extension never gave more time to pay tax due.
Keep tax years separate. The IRS says the federal child and dependent care credit changes for tax year 2026, generally filed in 2027. Do not use those higher 2026 rates on a 2025 Form 2441. Check the IRS care credit rules for the correct year.
Quick credit table for Ohio parents
| Credit or help | What it may help with | Where to start | Reality check |
|---|---|---|---|
| Federal EITC | Refundable federal credit for workers. | Use the IRS EITC Assistant. | Income, filing status, child, SSN, and investment income rules apply. |
| Ohio EIC | Ohio credit tied to federal EITC. | Check the Ohio EIC law. | It is nonrefundable, so it only lowers Ohio tax owed. |
| Child Tax Credit | Federal credit for qualifying children under 17. | Use Schedule 8812. | The child generally needs a valid SSN for CTC and ACTC. |
| Care credits | Credits for care that lets you work or look for work. | Check the IRS care credit. | You need provider details and payment records. |
| Ohio care credit | State credit tied to federal Form 2441. | Review Ohio care credit. | Ohio modified adjusted gross income must be under $40,000. |
| Free tax help | Free basic tax preparation. | Start with IRS VITA or IRS Free File. | Sites may have income limits and return-complexity limits. |
Federal EITC for 2025 returns filed in 2026
The Earned Income Tax Credit is for people who have earned income. Wages, tips, self-employment, and gig work can count. Child support, unemployment, Social Security benefits, alimony, interest, and dividends do not count as earned income for this credit. You can still have other income, but IRS tests also apply.
You do not need an Ohio state EITC to claim the federal EITC. Your exact credit depends on income, filing status, and qualifying children.
For 2025, you and your spouse if filing jointly generally need valid Social Security numbers issued by the return due date, including extensions. A child claimed for EITC needs a valid SSN as well. Other rules cover age, where the child lived, citizenship or residency, and filing status. If you claim EITC without a qualifying child, the normal age range is 25 through 64, plus other tests. Check IRS eligibility rules before you file.
| Qualifying children | Maximum EITC | Income limit: single / head of household* | Income limit: married jointly |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
2025 investment income limit: $11,950 or less. The limits in the table are IRS income ceilings, not guaranteed credit amounts. Both your earned income and adjusted gross income can matter. *Some married people filing separately may claim EITC under a special separation rule. Ask a qualified tax helper to review your facts. Use the IRS table for the exact year on your return.
EITC watchouts for custody and separation
EITC child rules are not the same as child support rules. The IRS checks relationship, age, where the child lived, joint return rules, and valid Social Security numbers. If another adult may claim the same child, get help before filing. For support issues outside taxes, use ASMOM’s Ohio child support guide.
A custody order alone does not decide EITC. A parent who signs IRS Form 8332 may release a claim for the Child Tax Credit, but Form 8332 does not give the other parent EITC. The child generally must have lived with the EITC claimant for more than half the year. See the IRS divorced-parent rules. Separated married filers have added rules, so ask an IRS-certified tax helper if you are unsure.
Ohio earned income credit
Ohio’s earned income credit is based on your federal EITC. Ohio’s 2025 instructions say the nonrefundable Ohio EIC equals 30% of your federal EIC from federal Form 1040 or 1040-SR, line 27a.
Example: If your federal EITC is $4,000, 30% is $1,200. If you have only $500 of Ohio income tax left after earlier credits, the Ohio EIC can bring that tax to zero. You do not get the unused $700 as a separate EIC refund. Credit order and your return may change the result.
Claim the Ohio EIC on the Ohio IT 1040 and Schedule of Credits. If your return also has school district income tax, use the current Ohio instructions and do not guess your school district number. For broader filing help, ASMOM’s tax help guide explains common single-parent tax issues.
Federal Child Tax Credit and ACTC
The federal Child Tax Credit (CTC) is not the same as EITC. For 2025, the CTC is worth up to $2,200 for each qualifying child under 17. The refundable Additional Child Tax Credit (ACTC) may be up to $1,700 per child, depending on your income and taxes. The ACTC normally needs at least $2,500 of earned income. Use IRS Schedule 8812 instructions to check the amount.
Important 2025 SSN rule: You (or at least one spouse if filing jointly) and each qualifying child must have a Social Security number valid for employment issued by the return’s due date, including extensions. The other spouse on a joint return may have an SSN or ITIN under the IRS rules. A child with an ITIN may be eligible for the separate, nonrefundable Credit for Other Dependents, if all other rules are met.
The child usually must be your dependent, live with you more than half the year, and meet the IRS relationship, age, citizenship or residency, and support rules. A child may qualify for one tax credit but not another. If Form 8332, shared custody, or divorce papers are involved, get tax help before filing. Use the current IRS child credit rules before you file.
Child care tax credits for 2025
If you paid for care so you could work or look for work, check both federal and Ohio child care tax credits. The federal Child and Dependent Care Credit is normally nonrefundable for 2025. It may count up to $3,000 of eligible care costs for one qualifying person or $6,000 for two or more, with a credit rate of 20% to 35% based on income. You must use Form 2441.
A qualifying person is usually a dependent child under 13 when care was given, or a spouse or dependent who cannot care for themselves and meets the other IRS rules. Keep the provider’s name, address, tax number, amounts paid, and proof of payment. Use IRS Publication 503 for relatives, day camps, employer dependent-care accounts, or separated parents. Do not count the same costs twice.
Ohio credit: Ohio law provides a dependent care credit for taxpayers with modified adjusted gross income below $40,000 who meet the federal credit rules. It is generally 25% of the federal care credit; for modified AGI below $20,000, the state law sets it at 100% of the eligible federal credit. The Ohio credit is subject to state tax limits and is not a cash grant. Check the Ohio care credit law and the 2025 state worksheet.
If paying for care now is the problem, a tax credit will not cover today’s bill. ASMOM’s Ohio child care guide explains assistance programs you can ask about.
Ohio filing notes and deadlines
Tax year 2025: The usual deadline for federal Form 1040, Ohio IT 1040, and Ohio school district Form SD 100 was April 15, 2026. If you had a valid federal extension, the general extended filing deadline was October 15, 2026. These dates have passed. Extensions gave more time to file, not to pay. Some disaster or military cases may have different dates. See Ohio filing dates and the 2025 Ohio instructions.
If you have not filed, prepare the 2025 return now. If you owe tax, file and pay as much as you can; ask about a payment plan or penalty help rather than waiting. If you expect a refund, do not assume filing late means you lose it, but refund claims have time limits. Use the IRS late-filing guidance. If you already filed and found an error, ask whether you need an amended return rather than sending a second original return.
Claiming an old refund: Federal refunds generally have a three-year claim limit tied to the original due date. Ohio says its refund claims generally have a four-year limit tied to the original due date. Special rules may apply. Ask the IRS or Ohio office before you assume a refund is lost. Do not delay filing just because you expect money back.
| Ohio item | What to know | Where to check |
|---|---|---|
| State income tax | Form IT 1040; some low-income households may not have to file, but special rules apply. | Ohio filing rules |
| School district tax | You may need SD 100 even if you owe no regular Ohio income tax. A ZIP code alone is not enough. | The Finder |
| OH|TAX | Free Ohio portal for some state and district returns, payments, notices, and records. | OH|TAX eServices |
| Ohio help line | Call 1-800-282-1780 for individual income tax questions. | Ohio contact page |
Ohio school district income tax is separate from state, city, or federal tax. If you moved during 2025, save your dates and addresses. Ask Ohio DOR about your tax district; the district tax guidance can help.
Other Ohio help to check
Tax credits are usually once-a-year help. If you need steady help, check benefits and local programs while the tax issue is pending. Depending on your situation, review Ohio cash help, Ohio WIC, and call 211 for other local help.
If you pay school costs, check IRS education credits. Keep all your school and tax records in one folder.
How to file free or low cost after October 15
Start by asking about free help. For the 2026 filing season, IRS Free File offered guided software for 2025 adjusted gross income of $89,000 or less, but that season’s program was available through October 15, 2026. Do not count on that offer being open now. The IRS free filing options page has current choices and will give information about later seasons.
Ask an IRS-certified VITA or TCE site if it can still prepare a 2025 return. Many sites work only during tax season. Check first if you have gig income, self-employment, an amended return, a past-year return, complicated custody questions, or a tax notice. Some sites can help with Ohio returns; some cannot.
For Ohio filing, use the official Ohio File Online page and check which returns and years are still supported. Ask the office if you must file by mail. For federal filing, use IRS instructions or a qualified tax helper to confirm what is available today. Avoid paid ‘refund advance’ offers before you know the fees.
Documents checklist
| Bring or gather | Why it matters | Tip |
|---|---|---|
| Photo ID | Free tax sites need to confirm identity. | Bring ID for you and your spouse if filing jointly. |
| SSN cards or ITIN letters | Names and numbers must match records. | Bring them for you, spouse, and dependents. |
| W-2s and 1099s | EITC depends on correct income. | Do not guess if a form is missing. |
| Gig work records | Self-employment income must be reported. | Bring app records, cash logs, and expenses. |
| Child care proof | Needed for Form 2441 and Ohio care credit. | Ask for provider name, address, tax ID, and total paid. |
| Residency proof | May help if a child claim is questioned. | Keep school, medical, lease, or benefit records. |
| School district records | Ohio school district tax depends on where you lived. | Keep dates if you moved in 2025. |
| IRS or Ohio letters | Notices can have short deadlines. | Bring the full notice, not just a photo. |
| Bank information | Direct deposit is usually faster. | Check routing and account numbers twice. |
Common mistakes to avoid
- Claiming a child too fast. Check who the child lived with for more than half the year.
- Using the wrong filing status. Head of household can help, but only if you meet the rules.
- Leaving out gig income. App work, cash work, and self-employment may need to be reported.
- Expecting Ohio EIC cash. Ohio’s EIC is nonrefundable and only lowers Ohio tax owed.
- Missing school district tax. Some Ohio districts have their own income tax.
- Filing twice. A second return can make refund delays worse.
- Ignoring notices. IRS and Ohio letters often list a response deadline.
Refund timing, delays, and offsets
The IRS began accepting 2025 returns on January 26, 2026. Its legal rule kept EITC and ACTC refunds from being issued before mid-February 2026, even when the rest of the refund was ready. That early-season hold is not a promise that a return filed late in 2026 will be paid quickly. Use Where’s My Refund? for your return’s status. Many complete e-filed returns are processed within 21 days, but other returns take longer.
Check your 2025 Ohio IT 1040 or SD 100 status with the Ohio refund tracker. Paper filing, ID checks, missing information, and manual review can delay a refund. A review does not always mean you did something wrong.
Refunds may also be reduced by debts, including certain overdue child support or taxes. Read the offset notice. The Taxpayer Advocate offset guide explains who may have taken the money and what to ask. If an IRS tax problem is causing severe hardship, ask the Taxpayer Advocate Service about options. Do not assume it can bypass a legal refund hold.
If your refund or credit is denied, delayed, or changed
Read the whole IRS or Ohio notice. Find the reply date and the reason for the change. Check whether the notice asks for proof that a child lived with you, income records, filing status, identity, or child care costs. Keep a copy of every letter, payment record, upload, and mailing receipt. Do not send originals unless the agency asks.
If the problem is with a federal credit, call the number on the IRS notice or ask a Low Income Taxpayer Clinic. Use the IRS LITC locator if you cannot afford tax help. If the problem is an Ohio notice, use Ohio’s contact page or OH|TAX notice tools.
If a delayed credit leaves you short on food, rent, medicine, or child care, ask for other help now. Use the notice steps above and ask the tax office what proof is missing. If the issue connects to custody, support, domestic violence, immigration, or safety, ask for legal help before sharing information that could affect another case. Start with Ohio legal help and ask a clinic or your health plan about medical bills, if needed.
Phone scripts you can use
Calling a VITA site
“Hi, I live in Ohio and still need help with my 2025 return after October 15, 2026. Does your site handle late returns and both Ohio and federal forms? What papers should I bring?”
Calling Ohio tax support
“Hi, I need to file a 2025 Ohio IT 1040 or SD 100. Is online filing still open for that tax year? How do I claim Ohio EIC and the care credit, and what if I owe tax?”
Calling a child care provider
“Hi, I am preparing my tax return. Can you give me a year-end statement with your legal name, address, tax ID number, and the total I paid for care during 2025?”
Calling about a notice
“Hi, I received a letter about EITC, a child credit, or my Ohio refund. I do not understand what proof is needed. Can you help me read the notice and find my response deadline?”
Resumen en español
Si trabajó en 2025 y tiene hijos en Ohio, revise el EITC federal. Si cumple las reglas, puede recibir un reembolso. Ohio también tiene un crédito por ingreso del trabajo, pero no es reembolsable: solo baja el impuesto estatal que debe.
Revise también el crédito por hijos y los créditos por cuidado infantil. Guarde los formularios W-2, 1099, recibos del cuidado, números de Seguro Social, cartas del IRS y registros de su distrito escolar.
La fecha límite normal y la fecha de extensión para las declaraciones de 2025 ya pasaron. Si aún no declaró, pida ayuda para presentar la declaración atrasada. Si necesita comida, renta o ayuda con servicios públicos, llame al 211. Esta guía ofrece información general; no reemplaza consejos tributarios para su caso.
FAQ
Does Ohio have an earned income credit?
Yes. Ohio allows a nonrefundable earned income credit equal to 30% of your federal EITC, up to the remaining Ohio income tax under the state credit rules.
What is the maximum federal EITC for 2025?
The most is $649 with no qualifying child, $4,328 with one, $7,152 with two, or $8,046 with three or more. Your income and IRS rules decide how much you get.
Can I claim EITC if I am self-employed?
Maybe. Net income from gig or self-employed work can count. Report income and expenses. Ask a tax helper if your case is complex.
Can I claim child care costs on my Ohio return?
Maybe. Ohio has a nonrefundable care credit for people with modified adjusted gross income below $40,000 who meet the federal care credit rules. Complete federal Form 2441 and the Ohio worksheet.
Why is my EITC or ACTC refund late?
The early-2026 mid-February hold has passed. A notice, identity check, missing proof, or debt offset can still delay or lower a refund. Check official trackers.
Where can I get free tax help in Ohio?
Ask VITA or TCE if a nearby site is open for late 2025 returns. IRS Free File closed October 15, 2026. Ohio also has OH|TAX.
What should I do if my credit is denied?
Read the IRS or Ohio notice, note the deadline, keep proof, and ask the tax office or a Low Income Taxpayer Clinic for help. Appeal and response steps depend on the notice.
Can I still file a 2025 return after October 15, 2026?
Yes. File as soon as you can, especially if you owe tax. Ask which filing methods are still open and whether you have a special deadline.
Are the 2026 child care credit changes for my 2025 return?
No. Those changes start with tax year 2026, filed in 2027. Use 2025 Form 2441 rules for a 2025 return.
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 November 1, 2026; next review January 30, 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: November 1, 2026 Next review: January 30, 2027