Last updated: May 19, 2026
Bottom line
If you are a single mother in Kentucky and you worked during the tax year, the federal Earned Income Tax Credit may be one of the most important tax credits to check. Kentucky does not have its own state EITC, but Kentucky does have other state tax credits that may lower your Kentucky tax.
The main credits to check are the federal EITC, the federal Child Tax Credit, 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 these by filing tax returns, not by applying for a grant.
This guide is general information, not tax advice. If your case includes divorce, shared custody, foster care, a child who lived with more than one adult, self-employment, immigration issues, or an IRS letter, use free tax help or a qualified tax professional before filing.
Need fast tax help?
Do not pay a big fee just because you are worried. Start with free or official help. The IRS Free File page lists no-cost filing options, and IRS VITA/TCE can help many lower-income families with tax prep.
Kentucky also runs Kentucky free prep appointments during filing season. If you need food, rent, utility, child care, or local emergency help while waiting on a refund, call or text Kentucky 211. You can also use Kentucky 211 to search by county.
If you already filed and your refund is late, check federal status through IRS refund tracker and Kentucky status through the Kentucky refund page. If the IRS sends a letter, read it before filing again or amending your return.
Where to start
If you worked
Check EITC first. Earned income can include wages, tips, gig work, and self-employment. Use the EITC Assistant before you file.
If you have children
Check the federal Child Tax Credit and the Additional Child Tax Credit. The IRS CTC page explains the child rules and SSN rules.
If you paid for care
If you paid child care so you could work or look for work, check the federal care credit and Kentucky’s related credit. The IRS care credit page explains the basics.
If Kentucky tax is due
Look at Kentucky’s Family Size Tax Credit and other state credits. The state lists them on its Kentucky tax credits page.
Quick reference for Kentucky single moms
| Credit or help | What it can do | Where to start | Reality check |
|---|---|---|---|
| Federal EITC | May reduce tax or increase a refund if you worked and qualify. | Use the IRS EITC table. | Children and income must meet IRS rules. |
| Child Tax Credit | Helps many families with qualifying children under 17. | Check the IRS child rules. | Each qualifying child must have the required SSN. |
| Child and Dependent Care Credit | May help when you paid care so you could work or look for work. | Ask for the provider’s tax ID early. | Care paid to some relatives will not count. |
| Kentucky Family Size Tax Credit | May lower Kentucky income tax for lower-income families. | Use state forms and Schedule ITC. | It is a Kentucky credit, not a federal refund. |
| Free tax prep | Can help you file correctly without a prep fee. | Use VITA, IRS Free File, or Kentucky free prep. | Appointments fill up during tax season. |
Federal EITC in Kentucky
The EITC is federal. A Kentucky worker can claim it on a federal tax return if she meets IRS rules. You must have earned income. Child support, SNAP, SSI, most public benefits, and unemployment do not count as earned income for EITC.
For tax year 2025, filed in 2026, the IRS lists these EITC limits and maximum credits. These numbers can change each tax year, so check the IRS before filing an older or future return.
| Qualifying children | Max AGI: single or head of household | Max AGI: 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. Your exact credit may be much lower than the maximum because it depends on income, filing status, and the number of qualifying children.
A qualifying child for EITC must meet relationship, age, residency, and joint-return tests. The child also must have a valid Social Security number for EITC. If another adult may claim the same child, review the EITC child rules before filing.
Important for separated parents
The adult who claims a child for EITC is not always the same person named in a custody order or child support order. Tax rules look at where the child lived and other IRS tests. If you share custody or another adult may file first, get help before you file.
Child Tax Credit and Credit for Other Dependents
The federal Child Tax Credit helps families with qualifying children. For tax year 2025, the IRS says the credit is worth up to $2,200 per qualifying child, and the refundable Additional Child Tax Credit can be up to $1,700 per child depending on income and other rules.
In general, the child must be under age 17 at the end of the tax year, be your qualifying child, live with you for more than half the year, be claimed as your dependent, and have a Social Security number that is valid for work and issued before the return due date, including extensions.
If a dependent does not qualify for the Child Tax Credit, the Credit for Other Dependents may apply. That credit can help with an older child, college student, or another qualifying dependent, but it is not refundable.
Child care tax credits
If you paid for child care so you could work or look for work, check the federal Child and Dependent Care Credit. A qualifying person is usually a dependent child under 13, or a spouse or dependent of any age who cannot care for themselves and lived with you for more than half the year.
You must identify the care provider on your return. That means you need the provider’s name, address, and taxpayer identification number, such as an EIN or Social Security number. Kentucky’s VITA document list also tells taxpayers to bring the total paid for daycare and the provider’s tax identifying number.
Kentucky also has a child and dependent care credit. Kentucky says to take the federal credit from federal Form 2441 and multiply it by 20% on the Kentucky return. This is different from a child care subsidy. If you need help paying for care during the year, start with Kentucky child care help.
Watch out
Do not guess a provider’s tax ID. If a provider will not give the information, ask a free tax preparer what records you should keep and how to handle the return.
Kentucky tax credits to check
Kentucky has a flat individual income tax rate of 4% for 2025 and a standard deduction of $3,270. Kentucky credits may lower your Kentucky tax. Some credits do not create a refund by themselves if you do not owe Kentucky tax.
| Kentucky item | What to know | Where it shows up |
|---|---|---|
| State EITC | Kentucky does not currently appear on the IRS state EITC list. | Do not look for a Kentucky EITC line. |
| Family Size Tax Credit | Based on modified gross income and family size. For 2025, the state instructions say total MGI of $42,760 or less may qualify. | Kentucky Schedule ITC. |
| Child care credit | Kentucky uses 20% of the federal child and dependent care credit. | Form 740 or 740-NP. |
| Education tuition credit | Kentucky allows 25% of the federal American Opportunity or Lifetime Learning Credit, with state limits. | Form 8863-K. |
| Personal credits | Small credits may apply for age 65 or over, blindness, or Kentucky National Guard status. | Schedule ITC. |
Use the official Kentucky tax instructions for line-by-line rules. If you are in school, also check the federal IRS education credit instructions and ask whether Kentucky Form 8863-K applies.
Free filing help in Kentucky
Free filing can be the difference between getting the right credit and missing money you were allowed to claim. It can also help you avoid paid preparer fees and refund advance products.
IRS Free File guided software is for taxpayers under the current IRS income limit. Some partners include a free state return, but you must start from the IRS Free File page or Kentucky’s official free file page to get the free offer.
Kentucky also offers KY File, a free Kentucky filing tool. It is more like filling out paper forms online. It does not guide you through tax situations the way tax software does. Kentucky says you must complete your federal forms before using KY File.
If you want in-person help, check Kentucky service centers for regional taxpayer offices. You can also call 1-800-906-9887 to locate VITA, or use the IRS VITA/TCE locator online.
Documents to gather before you file
Good records lower the chance of a delayed refund. Use this checklist before a VITA appointment, a tax software session, or a paid preparer visit.
| Bring or gather | Why it matters |
|---|---|
| Photo ID | Tax sites must confirm who you are. |
| Social Security cards or ITIN letters | Needed for you, children, and dependents listed 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. |
| Care provider tax ID | Required for Form 2441 in most cases. |
| Form 1098-T | Needed if claiming education credits. |
| Last year’s returns | Helps confirm prior-year information and possible carryovers. |
| Bank routing details | Direct deposit is usually faster than mailed payments. |
| IRS or Kentucky letters | Do not ignore notices. Bring every page. |
If your refund is delayed, denied, or confusing
Refunds with EITC or the Additional Child Tax Credit cannot be issued before mid-February by law. The IRS refund timing page says this delay applies to the whole refund, not just the credit part. After you file, use the official refund tools instead of calling every day.
If the IRS denied or reduced your EITC, Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or American Opportunity Credit in a past year, you may need Form 8862 before claiming the credit again. Read the Form 8862 info before filing.
If a tax problem is causing serious hardship and you have tried to fix it with the IRS, the Taxpayer Advocate may be able to help. If you think someone used your identity to file a return, ask about the IRS IP PIN page before the next filing season.
Keep a tax folder
Keep copies of returns, W-2s, 1099s, child care receipts, IRS notices, Kentucky notices, and proof of where your children lived. The IRS and Kentucky may ask for proof later.
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.
- Using the wrong bank account or a closed account for direct deposit.
- Paying for a refund advance without reading the fees and terms.
- Letting a preparer file without signing the return as the paid preparer.
- Forgetting that Kentucky has state rules separate from federal rules.
- Ignoring an IRS or Kentucky letter because you are scared.
Backup help while waiting on a refund
A tax refund is not a safe way to handle an emergency because it can be delayed. If rent, food, utilities, child care, or medical costs are the real problem, use direct help paths while the tax return is being processed.
- Start with the Kentucky help hub for a wider list of state assistance.
- For food, check Kentucky SNAP help and Kentucky WIC help.
- For short-term cash and work-support rules, read Kentucky TANF help.
- For rent or utility pressure, use Kentucky emergency help and Kentucky housing help.
- For support order questions, see Kentucky child support.
- For court papers, IRS letters tied to divorce, or safety concerns, start with Kentucky legal help.
- For general tax information on this site, see tax help basics and the Child Tax Credit guide.
- For refund planning, use single mom budget tips.
Phone scripts
Calling VITA or a tax site
“Hi, I am a Kentucky parent and I need free help filing my federal and Kentucky returns. I may qualify for EITC and child tax credits. Do you have appointments, and what documents should I bring?”
Calling a child care provider
“Hi, I am filing my taxes and need my total child care payments for the year and your tax identification number for Form 2441. Can you give me a yearly statement?”
Calling Kentucky DOR
“Hi, I need help understanding a Kentucky income tax credit or notice. Can you tell me whether I should contact a regional taxpayer service center or send documents another way?”
Calling 211
“Hi, I am waiting on a tax refund and need help with food, rent, utilities, or child care now. Can you search programs in my county that are open today?”
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 y el crédito por cuidado de niños.
Presente una declaración de impuestos para reclamar estos créditos. 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, busque ayuda gratis con VITA o con un preparador calificado.
FAQ
Does Kentucky have a state EITC?
No. Kentucky does not currently have a state-level Earned Income Tax Credit. Kentucky parents should still check the federal EITC and Kentucky state credits.
Can I get EITC if I am 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.
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. Errors, missing forms, identity checks, or review letters can delay it longer.
Where can I get free tax help in Kentucky?
Start with IRS VITA/TCE, IRS Free File, Kentucky free tax preparation appointments, or Kentucky regional taxpayer service centers. 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 May 19, 2026, next review August 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.