Last updated: July 14, 2026
Bottom line
If you worked during 2025, you may qualify for federal and Illinois tax credits even if you earned too little to owe income tax. The biggest credits for many single mothers are the federal Earned Income Tax Credit (EITC), Illinois EITC, federal Child Tax Credit, Illinois Child Tax Credit, and the federal Child and Dependent Care Credit.
This guide covers 2025 tax returns filed in 2026. The regular filing deadline was April 15, 2026. You can still file a late return, and taxpayers with a valid extension generally have until October 15, 2026, to file. An extension to file did not extend the time to pay tax owed.
Tax rules depend on income, filing status, where a child lived, identification numbers, and other facts. This page gives general information, not tax or legal advice. The ASMOM tax credit guide explains the main national credits.
If you need help before a refund arrives
A tax refund is not emergency aid. It may take time, and a return may need review. If you need food, rent, medicine, child care, transportation, or utility help now, call 211 or use 211 Illinois to find local services.
The ASMOM Illinois emergency guide lists other starting points. If an unresolved IRS problem is causing serious financial hardship, check the Taxpayer Advocate Service to see whether it can help.
Where to start
You have not filed
Gather income, child, child care, and Illinois credit records. Check free filing help before paying a preparer.
You missed April 15
File as soon as you can. If you owe, filing now can limit added penalties and interest. If a refund is due, you still must file to claim it.
You missed a credit
Do not send a second regular return. Check whether you need a federal amended return, an Illinois amended return, or both.
Another person claimed your child
Do not guess or change facts to make a return go through. Get free tax help and review the federal child and filing-status rules.
For other state support, use the ASMOM Illinois help guide. Tax credits are different from SNAP, TANF, housing aid, and other benefits.
Quick tax credit table
| Credit | What it may do | Main 2025 point |
|---|---|---|
| Federal EITC | May reduce tax and create a refund | Requires earned income and other federal rules |
| Illinois EITC | Refundable state credit | Usually 20% of the federal or expanded EITC base |
| Illinois Child Tax Credit | Adds to the state refund or lowers state tax | 40% of Illinois EITC for eligible families with a child under 12 |
| Federal Child Tax Credit | May reduce federal tax | Up to $2,200 for each qualifying child |
| Child care credit | May lower federal tax | Care must help you work, look for work, or meet another allowed rule |
| Schedule ICR credits | May lower Illinois tax | Includes certain property tax and K-12 school costs |
Federal Earned Income Tax Credit
The federal EITC is for workers with low to moderate income. Earned income can include wages, tips, gig work, and self-employment income. Unemployment, child support, Social Security, and interest are not earned income for this credit.
You must meet income, investment-income, filing-status, identification, and residency rules. A qualifying child usually must have the right relationship to you, meet age rules, and live with you in the United States for more than half of 2025. Review the IRS child rules before claiming a child.
2025 federal EITC limits
| Qualifying children | Single, head of household, certain married filing separately, or surviving spouse | Married filing jointly | Maximum credit |
|---|---|---|---|
| 0 | $19,104 | $26,214 | $649 |
| 1 | $50,434 | $57,554 | $4,328 |
| 2 | $57,310 | $64,430 | $7,152 |
| 3 or more | $61,555 | $68,675 | $8,046 |
Both earned income and adjusted gross income must stay below the limit that applies. The 2025 investment-income limit is $11,950. Use the official IRS EITC tables or the IRS EITC Assistant for a personal check.
When parents live apart
Only one person can use the same child as a qualifying child for EITC. A court order or Form 8332 may let a noncustodial parent claim the federal Child Tax Credit in some cases, but it does not transfer the EITC, head-of-household status, or child care credit. The IRS separation tax guide explains these differences.
If a child-support or custody issue is involved, the ASMOM Illinois child support guide can help you find state services. It does not decide who may claim a federal tax credit.
Illinois Earned Income Tax Credit
The Illinois EITC is refundable. For tax year 2025, it is generally 20% of your federal EITC or the amount found through the Illinois expanded EITC rules. You claim it on Schedule IL-E/EITC and report the result on Form IL-1040.
Illinois rules are broader in some cases. Some taxpayers with an IRS-issued Individual Taxpayer Identification Number (ITIN) may qualify. Workers without a qualifying child can be age 18 or older, including people age 65 and older, if they meet the other rules. A child with an SSN or ITIN may count under the Illinois rules.
Use the current Illinois EITC page and Schedule EITC instructions. Illinois requires the completed schedule, federal return pages, Schedule 1 when applicable, and any other listed proof.
Illinois and federal rules differ
Do not assume that a federal denial means you cannot receive the Illinois EITC. Also do not assume that an Illinois credit means the IRS will allow the federal credit. Check both sets of rules.
Federal and Illinois child tax credits
Federal Child Tax Credit
For 2025, the federal Child Tax Credit is worth up to $2,200 for each qualifying child. Up to $1,700 per child may be refundable through the Additional Child Tax Credit, depending on income. The IRS says at least $2,500 of earned income is needed for the refundable part.
The child must meet age, relationship, residency, support, dependent, and Social Security number rules. Income limits also apply. Check the IRS child credit page instead of relying on a credit amount from an older tax year.
Illinois Child Tax Credit
For 2025, you may qualify when you receive the Illinois EITC and have at least one qualifying dependent child who was under age 12 on December 31, 2025. The credit equals 40% of your Illinois EITC. Claim it in Step 5 of Schedule IL-E/EITC.
For example, an Illinois EITC of $300 would lead to a $120 Illinois Child Tax Credit if all rules are met. The official Illinois child credit page has the current rule.
Child and Dependent Care Credit
You may qualify for the federal Child and Dependent Care Credit if you paid someone to care for a qualifying person so you could work or look for work. A qualifying person is often a dependent child under age 13, but other dependents may count when they cannot care for themselves.
You will need the provider’s name, address, and taxpayer identification number. Use Form 2441. The amount depends on income, earned income, the qualifying person, and allowed care expenses. Check the IRS care credit guide before filing.
Daycare, a babysitter, day camp, and before- or after-school care may qualify when federal rules are met. Overnight camp and regular school tuition do not qualify. If care costs are hard to pay now, see the ASMOM Illinois child care guide.
Other Illinois credits to check
Schedule ICR includes nonrefundable credits. They can lower Illinois income tax to zero but do not create an extra refund by themselves.
| Credit | Basic 2025 rule | Records to keep |
|---|---|---|
| Property Tax Credit | 5% of qualifying Illinois property tax paid on a main home you owned | Tax bill, parcel number, and payment proof |
| K-12 Education Credit | 25% of qualifying costs above $250, up to $750 | Required school receipts and student details |
Illinois Property Tax Credit
The credit is generally 5% of qualifying Illinois property tax you paid in 2025 on your principal home. You must own the home. Rent, homeowners association fees, late fees, and tax on a vacation or rental property do not count. Read the property tax guide before using the credit.
K-12 Education Expense Credit
A parent or legal guardian may claim 25% of qualifying Illinois K-12 expenses above the first $250, with a maximum credit of $750. The student and taxpayer must meet Illinois residency, school, age, and full-time rules. Costs such as daycare, preschool, college, tutoring, and many school supplies do not qualify.
Use the education credit rules and the Schedule ICR instructions. The property and education credits are not allowed when federal adjusted gross income is over $250,000 for most filing statuses or $500,000 for married filing jointly.
If rent or utilities are the bigger problem, review ASMOM’s Illinois housing help and Illinois utility help.
Free ways to file or get help
- IRS Free File: Taxpayers with 2025 adjusted gross income of $89,000 or less can use guided federal filing software. Start through IRS Free File. Some partners include a free Illinois return; others may charge.
- VITA and TCE: IRS-certified volunteers provide free basic return preparation for qualifying taxpayers. Search the VITA site locator and call before going because many sites are seasonal.
- Illinois resources: IDOR lists current volunteer programs on its free tax help page.
- MyTax Illinois: Eligible filers can submit an original Illinois return through MyTax Illinois filing.
A free site may not prepare every return. Self-employment, rental income, a complex custody dispute, or some amended returns may be outside its service. Ask before making an appointment.
Late returns, extensions, and missed credits
If you missed April 15
File now rather than waiting for the next tax season. The IRS says there is generally no late-filing penalty when a refund is due, but you can lose a refund if you wait too long. If you owe tax, filing and paying what you can may reduce added costs.
A valid federal extension usually moves the filing deadline to October 15, 2026, but not the payment deadline. Illinois gives an automatic six-month filing extension for calendar-year filers. Review the federal extension rules and Illinois extension rules.
If you missed a credit
Use Form 1040-X to change a federal return. Do not file a second Form 1040. The IRS amendment page explains electronic and paper options.
Use Form IL-1040-X to change an Illinois return. If the Illinois change comes from a federal amendment that lowers Illinois tax, IDOR says to wait until the IRS accepts and finalizes the federal change. Read the Illinois amendment rules before filing.
Documents and information checklist
Bring complete records to a tax site. The ASMOM documents checklist can help you store paper and secure digital copies.
| Category | What to gather | Why it matters |
|---|---|---|
| Identity | Photo ID and SSN or ITIN records | Names and numbers must match tax records |
| Income | W-2s, 1099s, gig records, and cash-income records | EITC uses earned income and AGI |
| Children | Birth dates, relationship, residency proof, and custody records | Child and filing-status rules depend on facts |
| Child care | Provider name, address, ID number, and amount paid | Needed for Form 2441 |
| Illinois credits | Property-tax bill, parcel number, and school receipts | Needed for Schedule ICR |
| Past return | 2024 return and any IRS or IDOR letters | Helps check carryovers and prior information |
| Banking | Routing and account numbers | Needed for direct deposit |
Common mistakes to avoid
- Leaving out gig, cash, or self-employment income.
- Claiming a child who did not meet residency or relationship rules.
- Using the wrong filing status after separation.
- Entering a name, birth date, SSN, or ITIN incorrectly.
- Claiming daycare costs as Illinois K-12 education expenses.
- Filing a second regular return instead of an amended return.
- Paying for refund loans without checking the full fees.
- Ignoring an IRS or IDOR response deadline.
For tax questions tied to a court order, custody, or abuse, use the ASMOM Illinois legal guide to find qualified help.
If a refund is delayed, denied, or changed
Check the federal refund tracker and the Illinois refund tracker. Use only official sites.
If you get a letter, read the full notice. Find the tax year, reason, deadline, and requested proof. Do not send original records unless the notice tells you to. Keep copies and proof of delivery.
Common issues include a child already claimed on another return, income that does not match agency records, missing Schedule IL-E/EITC documents, missing child care provider details, or a credit IDOR wants to verify. Ask a VITA site, Low Income Taxpayer Clinic, legal-aid office, or qualified tax professional for help with a notice.
The ASMOM denied benefits guide can help you track calls and deadlines. While you wait, also check Illinois food help, Illinois TANF help, and Illinois community help.
Phone scripts you can use
Calling a free tax site
“I need help with my 2025 federal and Illinois returns. I want to check EITC, child credits, child care costs, and Illinois credits. Are you still taking appointments, and is my type of return within your service?”
Calling about a tax notice
“I received a notice for tax year 2025. The notice number is [number], and the response date is [date]. Please explain what proof is needed and how I can send it safely.”
Calling about an amended return
“I already filed, but I may have missed a credit or used wrong information. Should I amend the federal return, Illinois return, or both, and which forms or records should I prepare?”
Calling 211
“I am waiting for a tax refund, but I need help now with [food, rent, utilities, child care, or transportation]. I live in ZIP code [ZIP]. Which local programs are open, and what documents do they need?”
Resumen en español
Esta guía cubre las declaraciones de impuestos de 2025 presentadas en 2026. Revise el EITC federal, el EITC de Illinois, el crédito federal por hijos, el crédito de Illinois por hijos y el crédito por cuidado de niños.
La fecha normal fue el 15 de abril de 2026. Si tiene una extensión válida, la fecha para presentar suele ser el 15 de octubre de 2026. Una extensión no cambia la fecha para pagar impuestos.
Guarde sus W-2, formularios 1099, documentos de identidad, información de sus hijos, recibos de cuidado infantil y registros de impuestos de propiedad o gastos escolares. Si otra persona reclamó a su hijo o recibió una carta del IRS o Illinois, busque ayuda tributaria antes de responder.
FAQs about Illinois tax credits
Can a single mother get the EITC in Illinois?
You may qualify if you had earned income and meet the income, filing-status, identification, and child rules. You do not need to be a single mother to qualify, and having a child does not guarantee the credit.
How much is the Illinois EITC for 2025?
It is generally 20% of the federal EITC or Illinois expanded EITC base. The exact amount depends on income, filing status, qualifying children, residency, and the state worksheet.
Who gets the Illinois Child Tax Credit?
For 2025, you must qualify for the Illinois EITC and have at least one qualifying dependent child under age 12 on December 31, 2025. The credit is 40% of the Illinois EITC.
Can I claim child care costs?
You may qualify for the federal Child and Dependent Care Credit when you paid eligible care so you could work or look for work. Provider details and Form 2441 are required.
What if I missed April 15, 2026?
File as soon as possible. A valid extension generally allows filing through October 15, 2026, but it does not extend payment time. If no extension was filed, late filing may still protect a refund.
Where can I get free tax help?
Start with IRS Free File, VITA or TCE, Illinois free tax resources, or MyTax Illinois. Call first because volunteer sites may close after the main filing season.
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 July 14, 2026, next review October 14, 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.