Last updated: June 19, 2026
Bottom line
Arizona does not currently have its own state Earned Income Tax Credit; Arizona is not listed on the IRS state EITC list. If you live in Arizona, start with the federal Earned Income Tax Credit, the federal Child Tax Credit, and other federal family credits. Then check Arizona state credits, including the Dependent Tax Credit, Family Income Tax Credit, Increased Excise Tax Credit, and Property Tax Credit if they fit your situation.
This guide is general information, not tax advice. Tax credits can change based on income, filing status, who the child lived with, Social Security number rules, Marketplace health coverage, and IRS or Arizona notices. If your tax situation is not simple, use official tools or free tax help before you file or respond to a letter.
If you need help today
A tax refund can help, but it is not emergency aid. If you need food, rent, shelter, utilities, diapers, health care, or child care now, contact 211 Arizona and check our Arizona emergency help guide while your tax issue is pending.
If you received an IRS or Arizona Department of Revenue letter, do not ignore it. Save the notice and envelope, read the deadline, and respond only through official contact paths. If your child was already claimed, your refund is frozen, or you cannot afford help with an IRS dispute, a tax clinic help office may be able to assist.
Where to start
1. Check EITC first
Use the IRS EITC Assistant if you worked in 2025. Wages, tips, self-employment, gig work, and some disability pay can count as earned income.
2. Check child credits
If your child was under 17 at the end of 2025, review the IRS Child Tax Credit. Older children and other dependents may fit the Credit for Other Dependents.
3. Check Arizona credits
Arizona credits are separate from federal credits. Start with the Arizona tax credits page and the form instructions for your Arizona return.
4. File free if possible
Use IRS Free File, VITA/TCE, Arizona Free File Alliance, or another trusted filing option. Start from official pages, not ads.
For a broader tax overview, see our tax help basics. For other state programs, use our Arizona help page as a starting point.
Quick reference
| Credit or help path | What it may help with | Refundable? | Where to start |
|---|---|---|---|
| Federal EITC | Credit for workers with low or moderate income | Yes | IRS EITC Assistant |
| Child Tax Credit | Qualifying child under 17 | Partly | Schedule 8812 |
| Child care credit | Care costs so you can work or look for work | Usually no | Form 2441 |
| Premium Tax Credit | Marketplace health plan costs | Yes | Form 8962 |
| Arizona dependent credit | Arizona credit for dependents | No | Arizona Form 140 |
| Arizona excise credit | Small low-income state credit | Can be | Form 140ET or 140PTC |
Federal tax credits Arizona families should check
Earned Income Tax Credit
The Earned Income Tax Credit, often called EITC or EIC, is a federal credit for some workers. It is refundable, so it may increase a refund even if you owe little or no federal income tax. You must have earned income and meet IRS rules.
For tax year 2025, filed in 2026, the IRS lists these maximum EITC amounts and income limits on its IRS EITC tables. Your real credit may be lower.
| Qualifying children | 2025 max credit | Max AGI: single or head of household | Max AGI: married filing 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 |
The 2025 investment income limit is $11,950 or less. Child support, unemployment, alimony, Social Security, interest, and pensions are not earned income for EITC. Self-employment and gig work can count, but you must report it correctly.
Child Tax Credit
For 2025 returns, the federal Child Tax Credit can be worth up to $2,200 per qualifying child. The refundable Additional Child Tax Credit can be up to $1,700 per qualifying child, depending on income and tax details. Your child generally must be under age 17 at the end of 2025, live with you for more than half the year, be claimed as your dependent, and have a valid work-authorized Social Security number issued by the return due date.
The IRS cannot issue refunds that include EITC or ACTC before mid-February. This delay applies to the whole refund. For a plain-English overview, see our child tax credit guide.
Child and Dependent Care Credit
This credit may help if you paid someone to care for your child or another qualifying person so you could work or look for work. A child usually must be under 13, but some disabled dependents may qualify. Use Form 2441 when you prepare the return.
Reality check: you need the care provider’s legal name, address, and taxpayer ID. Payments to some relatives do not count. If the bigger problem is paying for child care now, start with our Arizona child care guide.
Premium Tax Credit
If you or your children had a HealthCare.gov Marketplace plan, you may need Form 8962 and Form 1095-A. This form compares the advance credit paid to your plan with the credit you qualify for based on your final income and household size.
If health coverage is urgent, our Arizona health coverage guide can help you find Medicaid, CHIP, Marketplace, and clinic starting points.
Education credits
If you, your child, or another dependent attended college, trade school, or another eligible school, ask about the American Opportunity Tax Credit and Lifetime Learning Credit. Start with IRS education credits, keep Form 1098-T, and save receipts for required books or supplies.
Arizona tax credits to check
Arizona tax credits are not the same as federal credits. Some only lower Arizona tax you owe. Some may be refundable. Do not skip the Arizona interview questions in tax software.
Arizona Dependent Tax Credit
Arizona allows a dependent credit instead of the old dependent exemption. The credit is $100 for each dependent under age 17 and $25 for each other dependent. It phases out for higher-income taxpayers. Check the dependent credit rules before filing.
Arizona Family Income Tax Credit
The Arizona Family Income Tax Credit is a small credit for very low-income taxpayers. Arizona law sets the credit at $40 for each eligible Arizona resident on the return, but not more than $240 for a head of household or married joint return, and not more than $120 for single or married filing separately. It also cannot be more than the Arizona tax due, so it is not cash by itself. Check state law 43-1073 and current form instructions.
Arizona Increased Excise Tax Credit
This is a small Arizona credit for some low-income residents. ADOR says the credit cannot be more than $100 per household. Some people who do not need to file a full Arizona income tax return may use Form 140ET to claim it. If you claim a property tax credit, you may use Form 140PTC instead.
Arizona Property Tax Credit
This credit can matter for older mothers, grandmothers raising children, or families with an SSI recipient. It is for some Arizona residents who paid rent or property tax on a main Arizona home and meet age, SSI, income, and residency rules. Start with Form 140PTC from ADOR and read the instructions.
Donation-based credits
Arizona has credits for certain donations, such as qualifying charitable organizations, qualifying foster care charitable organizations, public schools, and school tuition organizations. These may lower Arizona tax, but they are not benefit checks. Do not donate money you need for rent, food, child care, or utilities just to chase a tax credit.
Free filing help in Arizona
The regular deadline for 2025 federal individual returns was April 15, 2026. If you missed it, file as soon as you can. If you filed an extension by the deadline, remember that an extension gives more time to file, not more time to pay. Check IRS filing steps for federal filing basics.
Direct File and FileYourStateTaxes were available in earlier seasons. FileYourStateTaxes closed on October 31, 2025 and was not renewed for the 2026 season. For 2026 filing, use these paths instead.
| Option | Best for | Reality check |
|---|---|---|
| IRS Free File | Many filers with 2025 AGI of $89,000 or less | Start from IRS.gov, then choose a partner. |
| Arizona Free File | Arizona filers who meet partner rules | ADOR says it is typically for AGI of $89,000 or less. |
| VITA/TCE | People who want help from volunteers | VITA generally helps people making $69,000 or less. |
| Fillable forms | People comfortable doing their own return | They do not guide you like software. |
For state filing, use Arizona free filing. For in-person help, search the VITA/TCE locator. Local starting points include Phoenix VITA and Pima VITA, but confirm hours before you go.
Documents checklist
Bring these to free tax prep or keep them beside you if you file online. Do not email tax documents unless a trusted program gives you a secure upload portal. For a broader benefits list, use our documents checklist before you apply.
| Category | What to gather |
|---|---|
| Identity | Photo ID, Social Security cards or ITIN letters, and prior-year AGI if filing online |
| Income | W-2s, 1099s, gig work records, self-employment expenses, unemployment forms, and cash income notes |
| Children | School, medical, child care, lease, or benefit records that show where the child lived if asked |
| Child care | Provider name, address, EIN or SSN, and payment records |
| Health coverage | Form 1095-A for Marketplace plans, and any 1095-B or 1095-C if received |
| Education | Form 1098-T, school account statement, and receipts for required supplies |
| Arizona items | Donation receipts, rent or property tax records, Arizona notices, and any Form 140PTC papers |
| Refund | Routing and account numbers for direct deposit or a safe prepaid account |
What to do if your refund is delayed or denied
First, use official tools. For Arizona refunds, use the Arizona refund checker. For federal refunds, use Where’s My Refund through IRS.gov or your IRS online account.
If your refund is smaller than expected, it may be because of past-due federal tax, state tax, child support, unemployment debt, or another offset. Save every notice. Compare the notice with your return before calling.
If the IRS denied or reduced EITC, CTC, ACTC, ODC, or AOTC for certain reasons, you may need Form 8862 before claiming the credit again. Read the IRS credit denial steps before refiling.
If someone used your child’s Social Security number, or your dependent was already claimed, review IRS dependent identity theft guidance. Proof may include school, medical, child care, lease, or benefit records that show the child lived with you.
If the problem is with a public benefit, not a tax return, our denied benefits guide can help you organize notices, deadlines, and next steps.
Common mistakes to avoid
- Do not claim a child only because you pay support. EITC and CTC depend on IRS rules, including where the child lived.
- Do not skip gig income. Delivery, cleaning, babysitting, online selling, and cash work may need to be reported.
- Do not use a preparer who will not sign your return. A “ghost preparer” can cause serious trouble.
- Do not use refund loans unless you understand the full cost. Direct deposit is often safer.
- Do not assume an Arizona donation credit gives cash back. Most donation credits reduce state tax you owe.
- Do not ignore custody, child support, or dependent disputes. Start with Arizona child support and Arizona legal help.
Phone scripts you can use
Calling a VITA site
“Hi, I am a parent in Arizona and need help filing my 2025 federal and Arizona tax returns. I may qualify for EITC and child credits. Are you taking appointments, what income limit do you use, and what should I bring?”
Calling ADOR
“Hi, I need help with an Arizona income tax question. Can you tell me what information you need to look up my account, and how I can send documents safely?” You can confirm official numbers on the ADOR contact page before you call.
Calling about a notice
“I received a notice dated [date]. The notice number is [number]. I do not understand what proof you need. Can you explain the deadline, where to send documents, and whether I can get more time?”
Calling a child care provider
“I am filing my taxes and need your provider information for the Child and Dependent Care Credit. Can you give me your legal name, address, and EIN or SSN on a secure statement?”
Other Arizona help to check
If your refund will not arrive soon, apply for the help you need directly. For food, start with Arizona SNAP help and Arizona WIC help. For rent, shelter, or housing lists, check our Arizona housing help guide.
If you need cash aid, review Arizona TANF help. For utilities, see the national LIHEAP utility help guide.
If you need help finding local programs, search 211 Arizona for your ZIP code and ask about tax prep, food, rent, utilities, child care, and transportation resources.
Resumen en español
Arizona no tiene un crédito estatal EITC. Empiece con el EITC federal, el Crédito Tributario por Hijos, el Crédito por Cuidado de Hijos y Dependientes, y el Crédito Tributario de Prima si tuvo seguro médico del Marketplace.
Después revise los créditos de Arizona, como el crédito por dependientes, el crédito por ingresos familiares, el crédito por impuestos especiales aumentados y el crédito de impuesto a la propiedad si cumple las reglas. Para ayuda gratis, busque IRS Free File, VITA/TCE o ayuda local. Si recibe una carta del IRS o de Arizona, no la ignore.
FAQ
Does Arizona have a state EITC?
No. Arizona does not currently have a separate state Earned Income Tax Credit. Arizona families should check the federal EITC and then review Arizona state credits.
What federal EITC amount can I get for 2025?
For 2025 returns, the maximum federal EITC is $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. Your amount depends on income, filing status, and IRS rules.
Can I claim EITC if child support is my only income?
No. Child support is not earned income for EITC. You may qualify only if you have earned income from work, self-employment, or another IRS-approved earned income source.
Is IRS Direct File available in Arizona for 2026 filing?
No. The Direct File path used in earlier seasons was not renewed for the 2026 filing season. Use IRS Free File, Arizona Free File Alliance, VITA/TCE, fillable forms, or another trusted filing option.
Where can I get free tax help in Arizona?
Start with IRS Free File, the IRS VITA/TCE locator, Arizona Free File Alliance, 211 Arizona, Phoenix VITA, Pima VITA, or another local IRS-certified site. Availability changes by season and location.
What should I do if my child was already claimed?
Check for typing mistakes first. If the Social Security number is correct, gather proof that the child lived with you and respond to IRS notices by the deadline. Free tax clinic help may be available if you cannot afford representation.
What if the IRS denies EITC or a child credit?
Read the notice, save the deadline, and follow the IRS instructions. You may need to send proof or file Form 8862 before claiming some credits again.
Can tax credits help with emergency bills today?
No. Tax credits can help at filing time, but they are not emergency assistance. If you need food, rent, shelter, utilities, child care, or health care now, contact 211 Arizona and apply for help directly.
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 19, 2026, next review September 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.