EITC and Tax Credits for Single Mothers in Louisiana

Where to start

Quick tax credit table

Federal and Louisiana EITC

The Earned Income Tax Credit is for workers. Earned income can include wages, tips, household employee wages, gig work, and self-employment income. It does not include child support, unemployment, Social Security, pensions, interest, or dividends.

For 2025, the IRS EITC income table lists these limits for single, head of household, married filing separately, or qualifying surviving spouse: $19,104 with no qualifying children, $50,434 with one, $57,310 with two, and $61,555 with three or more. The 2025 investment income limit is $11,950 or less.

Do not claim the credit only because you have children. You, your spouse if filing jointly, and any child claimed for EITC must have valid Social Security numbers by the return due date, including extensions. The IRS also has rules for separated spouses, head of household status, U.S. resident status, and Form 2555.

A child must meet IRS tests for age, relationship, residency, and joint return. The child generally must live with you in the United States for more than half the tax year. A child may count as living with you while in a homeless shelter. If more than one person tries to claim the same child, the IRS tiebreaker rules may decide who can claim the child.

Louisiana’s state EITC is separate from the federal credit, but it starts with your federal EITC. Under Louisiana EITC law, the credit is 5% of the federal EITC for tax years beginning January 1, 2019, through December 31, 2030. For resident individuals, it is refundable if it is more than the Louisiana income tax owed.

Child and dependent credits

The federal Child Tax Credit is for a qualifying child. For 2025, the IRS says the Child Tax Credit is worth up to $2,200 per qualifying child. The refundable Additional Child Tax Credit may be up to $1,700 per qualifying child, depending on your income and other rules.

A qualifying child for the Child Tax Credit generally must be under age 17 at the end of the tax year, be your dependent, live with you for more than half the year, and meet citizenship and Social Security number rules. Higher-income parents may receive a smaller amount.

The Credit for Other Dependents may help with a dependent who is not a qualifying child for the Child Tax Credit, such as an older child or certain relatives. This credit is not refundable, so it can lower tax owed but does not create a refund by itself.

If you and another parent, grandparent, or relative may claim the same child, slow down before filing. Two people claiming the same child can delay refunds and create letters. If a custody order, child support order, or Form 8332 is involved, ask a VITA site, tax professional, or legal help office before you guess.

Child care credits for working parents

If you paid someone to care for your child or another qualifying person so you could work or look for work, check the federal dependent care credit. A qualifying person is often a dependent child under age 13, but some disabled dependents or spouses can also qualify.

You must identify the care provider on the return. Ask for the provider’s name, address, and Employer Identification Number or Social Security number. Food, lodging, clothing, education, and entertainment costs do not count as care expenses for this credit.

Louisiana also has a state child care expense credit. Under child care credit law, the Louisiana percentage depends on federal adjusted gross income. A resident with federal AGI of $25,000 or less may have a refundable Louisiana child care credit. Higher income levels may have smaller or nonrefundable credits.

Louisiana’s School Readiness Credit can add to the regular child care credit when a qualified dependent under age 6 attended a child care facility that participates in the quality rating program and has at least two stars. The percentage is 50% for two stars, 100% for three stars, 150% for four stars, and 200% for five stars.

Ask the child care center for Form R-10614, called the Louisiana School Readiness Tax Credit, Child Care Expense Credit Certificate. If you also need help paying for care, see ASMOM’s child care help page.

School and education breaks

Louisiana’s school expense deduction may help with some K-12 costs. The Louisiana Department of Revenue says taxpayers must keep receipts, and the deduction is limited to $6,000 per dependent.

For public school or home school expenses, the deduction is generally 50% of qualified costs, limited to $6,000 per dependent. For a dependent enrolled in a nonpublic elementary or secondary school, the deduction is for actual tuition and fee costs paid per dependent, limited to $6,000.

Not every school cost counts. Louisiana says fees for meal plans, field trips, athletics, band uniforms, band recitals, academic clubs, and reward trips should not be included. Registration fees, book fees, and required class fees may qualify.

If you are in college or job training, federal education credits may help with some higher education costs. If you are paying for school, ASMOM’s education grants guide may also help you find aid paths.

If you adopted a child, the federal Adoption Credit may apply. The IRS says the 2025 maximum adoption credit is $17,280 per eligible child, with up to $5,000 refundable. Adoption tax rules are detailed, so use official IRS instructions or a qualified preparer.

Free filing help in Louisiana

Before you pay for tax prep or a refund advance, check free options. VITA and TCE sites offer free basic tax return preparation. The IRS says VITA generally helps people who make $69,000 or less, people with disabilities, and limited English-speaking taxpayers.

IRS Free File guided software is also available for 2025 federal returns filed in 2026 if your adjusted gross income was $89,000 or less. Each Free File partner can set its own rules for age, income, state residency, and military status. Some partners may offer free Louisiana filing, but not all do.

For state taxes, use LaTAP filing or approved software. Louisiana individual income tax returns and payments are due on or before May 15 of the following year. Louisiana also has an automatic six-month extension to file, but the extension does not extend the time to pay.

In the New Orleans area, free VITA help from United Way of Southeast Louisiana is generally for people who earned less than $67,000 last year, people with disabilities, older adults, and limited English-speaking taxpayers. In other parts of Louisiana, call 211 or search local United Way and community partners.

Refund timing and tracking

Do not make a rent or utility plan based on the earliest possible refund date. Federal law keeps the IRS from issuing refunds with EITC or ACTC before mid-February. For many early filers, the IRS says you can expect the refund by March 2 if you file online, choose direct deposit, and the IRS finds no issue.

Use IRS refund timing and Where’s My Refund for federal refunds. Check no more than once a day because IRS tools usually update overnight.

For Louisiana refunds, use LDR refund status or log in to LaTAP. Louisiana says to wait at least 4 weeks after electronic filing or 8 weeks after mailing a paper return before contacting LDR. Calling does not speed up the refund.

If your refund is delayed and you need basic support, also check ASMOM’s FITAP/TANF help, WIC in Louisiana, and healthcare help guides.

Documents checklist

Gather papers before you file. Missing records are one of the easiest ways to lose a credit, file the wrong return, or wait longer for a refund. For a larger benefits paperwork list, use ASMOM’s documents checklist before you apply for other help.

Related help to check

Tax credits can help, but many families need more than a refund. If income is low, check food help, child care help, medical coverage, cash assistance, local agencies, and community support at the same time.

• Community Action help may connect you with local utility, weatherization, rent, or emergency programs.