Last updated: June 19, 2026
Bottom line
If you worked during the year and live in Kentucky, the federal Earned Income Tax Credit may lower your tax or increase your refund. Kentucky does not have its own state EITC, but Kentucky does have other state tax credits that can lower Kentucky income tax.
The main credits to check are the federal EITC, the federal Child Tax Credit, the federal Additional Child Tax Credit, the Credit for Other Dependents, the federal Child and Dependent Care Credit, Kentucky’s Family Size Tax Credit, Kentucky’s child and dependent care credit, and Kentucky’s education tuition credit.
You claim tax credits by filing a tax return. They are not grants. This guide gives general information only. It is not tax advice. If your case includes shared custody, divorce, foster care, self-employment, immigration questions, an IRS letter, or another adult claiming the same child, use free tax help or a qualified tax professional before you file.
Need tax help now?
Start with free or official help before paying a large fee. The IRS Free File tool can help many families file a federal return at no cost. IRS Free File guided software is for 2025 returns if your adjusted gross income was $89,000 or less. Some partners also include a free state return, but each offer has its own rules.
If you want a person to help you, check IRS VITA help or Kentucky’s free tax prep page. VITA is for many people with low or moderate income, people with disabilities, and limited English-speaking taxpayers. Kentucky says its 2025 VITA help is generally for taxpayers with income of $69,000 or less.
If the real emergency is food, rent, utilities, child care, or transportation while you wait for a refund, call 211 or search Kentucky 211. Tax refunds can be delayed, so do not wait on a refund if you need help today.
Where to start
If you worked
Check the EITC first. Wages, tips, gig work, and self-employment can count as earned income. Child support, unemployment, Social Security, and SNAP do not count as earned income for EITC.
If you have children
Check the Child Tax Credit and Additional Child Tax Credit. A child must meet age, relationship, residency, support, dependent, citizenship, and Social Security number rules.
If you paid for care
Check child care credits if you paid for care so you could work or look for work. Ask the provider for a yearly statement and tax ID before you file.
If you owe Kentucky tax
Check Kentucky credits. For 2025 returns, Kentucky has a 4% individual income tax rate and a $3,270 standard deduction. For 2026 wages, Kentucky withholding uses a 3.5% rate and a $3,360 standard deduction.
Quick reference
| Credit or help | What it can do | Where to start | Reality check |
|---|---|---|---|
| Federal EITC | May reduce federal tax or increase a refund if you worked and qualify. | Use the EITC Assistant. | Income, filing status, SSNs, and child rules all matter. |
| Child Tax Credit | May reduce tax for a qualifying child under 17. | Check the IRS child credit page. | The child must have a valid SSN for work. |
| Child care credit | May help if you paid care so you could work or look for work. | Read the IRS care credit rules. | You need provider details on Form 2441. |
| Kentucky credits | May lower Kentucky income tax. | Use the Kentucky instructions. | Many Kentucky credits do not create a refund by themselves. |
| Free filing | Can help you file without a paid preparer fee. | Start with Kentucky free file. | Some offers require federal and state filing together. |
Federal EITC in Kentucky
The EITC is a federal tax credit for workers with low or moderate income. It can lower tax owed and may add to a refund. A Kentucky parent claims it on a federal tax return, not through a Kentucky benefits office.
For tax year 2025, filed in 2026, the IRS lists these maximum income and credit amounts. Your own credit can be much lower than the maximum. The exact amount depends on earned income, adjusted gross income, filing status, and the number of qualifying children.
| Qualifying children | Max AGI for single or head of household | Max AGI for married filing jointly | Max EITC |
|---|---|---|---|
| 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 |
The 2025 investment income limit is $11,950 or less. Use the IRS EITC table before you file so you are using the right year.
A qualifying child for EITC must meet relationship, age, residency, and joint-return rules. The child must also have a valid Social Security number. If another adult might claim the same child, check the EITC child rules before filing.
Shared custody warning
A custody order and tax rules are not always the same. EITC often depends on where the child lived during the tax year. If you and another parent may claim the same child, ask VITA, a Low Income Taxpayer Clinic, or a qualified tax pro before filing.
Child Tax Credit and other dependents
The federal Child Tax Credit helps many parents with a qualifying child under age 17. For tax year 2025, the IRS says the credit is 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 earned income and other rules.
To qualify for the Child Tax Credit, you, your spouse if filing jointly, and each qualifying child must have a Social Security number that is valid for employment and issued by the return due date, including extensions. The child must also be claimed as your dependent and usually must have lived with you for more than half the year.
If a dependent does not qualify for the Child Tax Credit, check the Credit for Other Dependents. It can help with some older children, college students, or other dependents. It is not refundable, so it can reduce tax owed but does not pay out as a refund by itself.
For a plain ASMOM overview, the Child Tax Credit guide explains the federal child credit basics.
Child care tax credits
The federal Child and Dependent Care 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 qualifying person is often a dependent child under 13, or a spouse or dependent who cannot care for themself and lived with you for more than half the year.
You must identify the care provider on your return. That means the provider’s name, address, and tax identification number, such as an EIN or Social Security number. Care paid to your spouse, your dependent, your child under age 19, or the parent of your under-13 qualifying child may not count under federal rules.
Kentucky also has a child and dependent care credit. Kentucky tells taxpayers to take the federal credit from federal Form 2441, line 11, multiply it by 20%, and enter it on the Kentucky return. This is a tax credit. It is not the same as help paying child care bills during the year. If you need care paid now, Kentucky child care help covers subsidy paths during the year.
Do not guess provider details
Ask your provider for a year-end statement. If the provider will not give a tax ID, ask a free tax preparer what records to keep and how to file correctly.
Kentucky tax credits to check
Kentucky income tax rules are separate from federal rules. A federal refund does not mean you will get a Kentucky refund. A Kentucky credit may only lower Kentucky tax owed.
| Kentucky item | What to know | Where it appears |
|---|---|---|
| State EITC | Kentucky is not listed on the IRS page for state and local EITCs. | There is no Kentucky EITC line to claim. |
| Family Size Tax Credit | For 2025, Kentucky says total modified gross income of $42,760 or less may qualify. The credit is based on family size and income. | Kentucky Schedule ITC. |
| Child care credit | Kentucky uses 20% of the federal child and dependent care credit. | Kentucky Form 740 or 740-NP. |
| Education tuition credit | Kentucky may allow an education tuition credit when you qualify for certain federal education credits. | Kentucky Form 8863-K. |
| Personal credits | Small credits may apply if you are 65 or older, blind, or in the Kentucky National Guard. | Kentucky Schedule ITC. |
Use the state EITC list if you moved from another state. If you are in college or job training, also check the federal education credits instructions and Kentucky Form 8863-K before filing.
Free filing help in Kentucky
Free filing can help you avoid fees and catch credits you may miss. It can also help reduce mistakes that delay refunds.
IRS Free File guided software stays available through October 15 for many taxpayers who need to file a 2025 federal return in 2026. If you use a partner offer, start from IRS or Kentucky’s official pages so you see the free filing rules.
Kentucky also offers KY File. It is a free Kentucky filing tool for current-year Kentucky individual income tax returns. Kentucky says KY File is like filling out paper forms online. It does basic math and simple error checks, but it does not explain tax situations. Complete your federal forms before using KY File.
If you want in-person help, use the VITA locator or ask Kentucky’s taxpayer assistance pages about appointment options. You can also check Kentucky centers for state tax help.
Documents to gather
Good records can lower the risk of a delayed refund or denied credit. Put copies in one folder before you file or go to a tax appointment.
| Bring or gather | Why it matters |
|---|---|
| Photo ID | Tax sites must confirm your identity. |
| Social Security cards or ITIN letters | Needed for you, children, and dependents on the return. |
| W-2s and 1099s | Shows wages, gig work, unemployment, interest, and other income. |
| Child care totals | Needed for federal and Kentucky care credits. |
| Provider tax ID | Usually needed for Form 2441. |
| Form 1098-T | Needed if you claim education credits. |
| Last year’s returns | Helps the preparer check carryovers and prior information. |
| Bank details | Direct deposit can be faster than a paper check. |
| IRS or Kentucky letters | Bring every page, even if it is scary or confusing. |
| Proof children lived with you | School, medical, child care, or benefits records may help if audited. |
Kentucky’s VITA checklist lists common items to bring, including daycare totals and provider tax details. ASMOM also has a simple documents checklist for benefit and help applications.
If your refund is late or a credit is denied
Federal law says the IRS cannot issue refunds with EITC or the Additional Child Tax Credit before mid-February. The hold applies to the whole refund, not only the credit part. After filing, check IRS refund status or Kentucky’s Kentucky refund status tool instead of filing again.
If the IRS or Kentucky sends a letter, read the whole letter and keep the envelope. Do not ignore it. Do not file a second return unless the IRS or a qualified tax helper tells you to.
If the IRS denied or reduced your EITC, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Tax Credit before, you may need Form 8862 before claiming the credit again. If a tax problem is causing serious hardship and you already tried to fix it with the IRS, the Taxpayer Advocate may be able to help. If someone used your identity or you want added protection, check the IRS IP PIN page before the next return.
If your benefits are also denied, delayed, or closed while you deal with taxes, the ASMOM benefits problem guide can help you organize notices, deadlines, and appeal steps.
Common mistakes to avoid
- Claiming a child who did not live with you for the required time.
- Filing before all W-2s, 1099s, and child care records arrive.
- Putting the wrong bank account on direct deposit.
- Paying for a refund advance without reading the fees.
- Letting a paid preparer file without signing the return as preparer.
- Guessing income from gig work or cash jobs instead of using records.
- Ignoring a notice because you are afraid of the amount or wording.
Help while waiting on a refund
A tax refund is not safe to count on for an emergency. It can be delayed because of identity checks, child claim reviews, missing forms, math issues, or refund holds.
- For a wider state guide, start with Kentucky help programs for next steps.
- For food, check Kentucky SNAP help and Kentucky WIC help before bills pile up.
- For cash aid, work rules, or short-term support, read Kentucky TANF help and confirm current rules.
- For rent or housing pressure, use Kentucky emergency help and Kentucky housing help early.
- For shutoff notices or high bills, check Kentucky utility help before the shutoff date.
- For support order questions, read Kentucky child support before taking tax action.
- For court papers, IRS letters tied to divorce, or safety concerns, start with Kentucky legal help for referrals.
- For basic tax topics, see tax help basics on ASMOM.
Phone scripts
Calling VITA
“Hi, I live in Kentucky and need free help filing my federal and Kentucky tax returns. I may qualify for EITC and child tax credits. Are you taking appointments, and what should I bring?”
Calling child care
“Hi, I am filing my taxes and need my yearly child care payment total, your address, and your tax ID for Form 2441. Can you give me a statement?”
Calling Kentucky Revenue
“Hi, I need help understanding a Kentucky income tax credit or notice. Can you tell me what form, schedule, or service center I should use?”
Calling 211
“Hi, I am waiting on a tax refund, but I need help with food, rent, utilities, or child care now. Can you search for programs open in my county?”
Resumen en español
Si vive en Kentucky y trabajó durante el año, revise el crédito federal EITC. Kentucky no tiene un EITC estatal, pero puede tener otros créditos estatales, como el crédito por tamaño de familia, el crédito por cuidado de niños y créditos de educación.
Para recibir estos créditos, normalmente debe presentar una declaración de impuestos. Guarde sus formularios W-2, 1099, números de Seguro Social o ITIN, recibos de cuidado infantil, información del proveedor y cartas del IRS o de Kentucky. Si tiene dudas sobre custodia compartida, otro adulto reclamando al niño, trabajo por cuenta propia o una carta del IRS, busque ayuda gratuita con VITA o un preparador calificado.
FAQ
Does Kentucky have a state EITC?
No. Kentucky does not currently have a state Earned Income Tax Credit. Kentucky parents should still check the federal EITC and Kentucky state credits.
Can I get EITC as a single mother?
Maybe. You must have earned income and meet IRS rules for income, filing status, Social Security numbers, and any qualifying children you claim.
How much is the 2025 EITC?
For tax year 2025, the maximum EITC is $649 with no qualifying children, $4,328 with one, $7,152 with two, and $8,046 with three or more. Your exact amount may be lower.
Can I claim child care costs?
You may be able to claim the federal Child and Dependent Care Credit if you paid for care so you could work or look for work. Kentucky also allows a related credit based on 20% of the federal credit.
Why is my EITC refund delayed?
Federal law keeps the IRS from issuing refunds with EITC or Additional Child Tax Credit before mid-February. Missing forms, identity checks, or IRS letters can delay it longer.
Where can I get free tax help in Kentucky?
Start with IRS Free File, IRS VITA/TCE, Kentucky free tax preparation, KY File, or a Kentucky taxpayer service center. Bring all tax forms and any IRS or Kentucky letters.
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.