EITC and Tax Credits for Single Mothers in Michigan

Where to start

1. Worked in 2025? Use the IRS EITC Assistant. Have your income and child information ready.
2. Have a child under 17? Check the federal Child Tax Credit and the Additional Child Tax Credit. Our tax credit guide helps you compare the types of credits; confirm tax rules with the IRS.
3. Pay rent or property tax? Check Michigan’s Homestead Property Tax Credit. You may be able to file a late claim within the state’s refund window.
4. Paid for child care to work? Save provider details and receipts. You may qualify for a federal care credit.
5. Need heating help? Do not send a new 2025 Home Heating Credit claim after September 30, 2026. Ask about current utility relief while you plan for the 2026 credit next year.

What has changed

Since this guide’s June 19, 2026 update: Michigan closed 2025 Home Heating Credit claims on September 30, 2026. The separate Home Heating Credit form for tax year 2026 is expected in January 2027. The extended federal filing date for many 2025 returns also passed on October 15, 2026. Families who missed filing should still check refund-claim options and any balance owed.

For tax year 2026, federal child and dependent care rules are more generous than the 2025 rules. These new rules apply to returns generally filed in 2027. Do not use them on a 2025 return.

Quick reference: which credit fits?

These are different credits. A tax credit lowers tax or may add to a refund. It is not the same as a cash benefit, scholarship, or grant with its own application.

Federal and Michigan EITC

EITC helps many workers with low or moderate earnings. Wages, taxable tips, and net self-employment or gig income can count. Certain disability payments before minimum retirement age may count. Child support, unemployment payments, interest, and Social Security benefits do not count as earned income for EITC. The IRS EITC rules also cover special cases for workers with more than one job or children in shared care.

For tax year 2025, the IRS EITC table gives these limits for single, head-of-household, qualifying surviving spouse, and eligible married-filing-separately filers. These are income below amounts, not guaranteed credits. Married couples filing jointly use higher income ceilings.

For 2025, investment income must be $11,950 or less. Your earned income and adjusted gross income must each meet the EITC limit that fits your case. If you have no qualifying child, additional age and residency rules apply. Most filers and qualifying children need valid Social Security numbers (SSNs). Filing separately while married has special rules; separation alone does not make everyone eligible.

How to claim both credits

File a federal Form 1040, claim the federal EITC, and attach Schedule EIC when required for qualifying children. Then file Michigan 2025 Form MI-1040 and claim the Michigan EITC. The state credit is refundable, but it is tied to the federal credit you are allowed. The Michigan maximum was $2,414 for 2025.

The usual 2025 federal and Michigan filing deadline was April 15, 2026. Many taxpayers who had a valid federal extension had until October 15, 2026 to file. That extended date has now passed. If you are late, file as soon as you can, especially if tax is due. Tax and penalties may grow while you wait. If you expect a refund, ask a free tax site about the applicable time limit instead of assuming it is gone.

For income earned in 2026, use the IRS tables for tax year 2026 when you prepare the return in 2027. Do not carry over the 2025 EITC limits or assume the maximum is what you will receive.

Child tax credits and education credits

Child Tax Credit and Additional Child Tax Credit

For 2025, the Child Tax Credit is up to $2,200 for each qualifying child. If your tax is too low to use the full amount, the Additional Child Tax Credit (ACTC) may provide up to $1,700 per child, based on earned income and other rules. A child generally must be under age 17 at year-end, be claimed as your dependent, live with you for more than half the year, and meet other requirements. Use the IRS Child Tax Credit guide and Schedule 8812 instructions.

For 2025, the claimant must generally have an SSN valid for work, issued by the filing deadline including extensions. The qualifying child also needs the required SSN. On a joint return, one spouse needs a qualifying SSN; the other needs an SSN or ITIN issued by the due date. Rules for a separated parent, shared custody, or mixed tax IDs can be complex. Ask for free qualified tax help before filing. Child custody orders do not by themselves decide every federal tax credit.

Child and Dependent Care Credit: 2025 vs. 2026

If you paid for child care so you could work or look for work, check the federal care credit. A qualifying child is usually under 13 when care is given, but some dependents or spouses who cannot care for themselves can qualify at any age. Care by a spouse, a child’s parent, or certain household members is not eligible. See IRS Publication 503 and Form 2441.

The IRS 2026 child care rules say income thresholds have also changed. The higher credit rate does not mean every parent gets the maximum. You must have enough eligible expenses and federal income tax liability to use a nonrefundable credit.

Ask your provider for their legal name, address, tax ID, and a dated payment record. Employer dependent-care benefits in box 10 of Form W-2 reduce the expenses you can use for the credit. For 2026, the general employer-provided dependent-care exclusion cap rose from $5,000 to $7,500, with a lower cap for married-filing-separately filers. Do not use the same expenses for both benefits.

If paying for care is the real problem, not just the tax credit, check Michigan child care assistance. The state’s subsidy program has different rules.

College and job-training credits

The American Opportunity Tax Credit may cover eligible costs during the first four years of postsecondary school and may be partly refundable. The Lifetime Learning Credit can help with some college and job-skill courses but is not refundable. The IRS education credit guide explains who can claim each credit. Keep Form 1098-T, tuition bills, grant records, and receipts. Do not claim the same costs for more than one tax benefit.

Michigan Homestead and Home Heating credits

Homestead Property Tax Credit

Michigan’s Homestead Property Tax Credit can help eligible homeowners and renters. You generally must have a Michigan homestead, have lived in Michigan at least six months in the tax year, and own and occupy your home or rent under a lease. A homeowner’s property taxable value cap does not apply to renters.

For 2025, the state’s Homestead credit limits are: taxable home value no more than $165,400 for homeowners; total household resources (THR) up to $71,500; a phase-out beginning above $62,500; and maximum credit $1,900. These amounts are not an income eligibility promise. THR can include income that is not taxable on your federal return. Some disability, veteran, or senior cases use special rules and forms.

Use MI-1040CR for the usual claim. Some veterans and blind claimants may use MI-1040CR-2; Michigan recommends comparing the two forms when applicable. Keep your lease, proof of rent, or tax bill. The state generally allows four years from the due date of the original return to seek an income-tax refund or Homestead credit. Use the Michigan Homestead forms page to check the right form.

Home Heating Credit: the 2025 claim period is over

Michigan’s Home Heating Credit uses form MI-1040CR-7. It is based on household resources, exemptions, home and heating costs, and other factors. The official heating deadline page and the 2025 heating instructions confirm that 2025 claims closed September 30, 2026. An income-tax extension does not extend that date, and the four-year Homestead claim period does not apply here.

For the next tax year, Michigan says the 2026 Home Heating Credit claim will be available in January 2027. You can prepare your 2026 heating bills, lease, and income records now, but you cannot submit a new 2025 claim after the deadline.

If you filed a 2025 claim on time and received a credit, note that some payments come as an energy draft or go to your heat provider rather than arriving as cash. For 2026-issued energy drafts, Michigan announced a December 15, 2026 redemption deadline. Ask the state or your heat provider what to do if you have a draft that has not been used. See the state’s Home Heating Credit instructions. When heat is included in your rent, the state may reduce the standard credit and issue it in a different form.

If heat, rent, or repairs are still hard to pay for, seek direct help. The Michigan housing guide covers shelter and rent paths, and the Michigan community guide lists local support options.

Where to get free tax filing help

Before you pay for tax filing, check IRS VITA and TCE. VITA provides free help for many families with low to moderate income, and TCE focuses on older adults. Sites may have appointment rules and limited service after April, so call before you travel. Michigan Free Tax Help can help you find a nearby site when available. Tell the site if you have gig income, a child claimed by another adult, state housing credits, or a prior-year return.

IRS Free File offered guided tax preparation for qualifying 2025 filers with adjusted gross income of $89,000 or less during the 2026 season. Its software availability changes by season; check the live IRS page before starting a late return. Some providers include a free state filing option and some do not. Michigan Treasury eServices lets people file or manage Michigan income taxes, view letters, and contact the agency through official channels.

ASMOM’s free tax help guide also explains ways to get an IRS letter or tax record reviewed. Bring your documents and ask the volunteer which tax years their site can handle.

Documents to gather

Make one folder for each tax year. Keep photos or copies of every form and notice. If your return is questioned, you may need to show where your child lived or how much rent you paid. This table covers the most common records.

Never send sensitive tax ID numbers to an unknown person who contacts you by text or social media. If a preparer files for you, get a full copy of the signed return, not just a refund estimate.

If your refund, child claim, or letter has a problem

Refund delayed or smaller than expected

Under the IRS refund timing rules, EITC or ACTC refunds cannot be issued before mid-February of the relevant filing season. That is a legal minimum, not a promise of payment that month. Use Where’s My Refund? for federal status, or Michigan refund status for state refunds. A refund can also be reduced by certain debts. Compare notices with the return you filed.

Another parent claimed the child

Do not file using guesses or agree to share a credit without checking the rules. Keep the child’s school and medical address records, custody papers if any, and a calendar showing where the child lived. A custody order may matter, but federal residency and release rules still control some credits. Ask a VITA volunteer, legal aid lawyer, or qualified preparer which return and proof fit your case.

Michigan denied or adjusted a credit

Read every line of the letter. Note the date and response deadline, which may differ by type of notice. Keep a copy of your reply, proof of receipt, and any documents you send. For Michigan questions, call the Individual Income Tax Contact Center at 517-636-4486. Michigan’s Taxpayer Advocate is generally a later step if normal efforts have not fixed a problem.

IRS notice or hardship

Use the instructions on your IRS notice and send only what is requested. If you cannot fix an IRS matter through usual channels or the delay causes hardship, the Taxpayer Advocate Service may be able to help. For identity theft, ask the IRS about an Identity Protection PIN. Ask a qualified tax helper about formal appeal or correction steps rather than assuming the same deadlines apply to all letters.

Phone scripts