Montana EITC and Tax Credits for Single Mothers: The No‑Fluff 2025 Guide

Last updated: September 2025

This page is written for single moms in Montana who need clear steps, accurate numbers, and working links to official sources. No fluff—just what to do, when to do it, and who to call.

Quick Help Box

• Need free filing help? Call the IRS VITA/TCE line at 800‑906‑9887 or AARP Tax‑Aide at 888‑227‑7669 to find free in‑person tax prep in Montana. (irs.gov, aarp.org)
• Montana’s state EITC is now 10% of your federal EITC for tax year 2024 (returns filed in 2025). It’s refundable. (revenue.mt.gov)
• 2024 federal EITC income limits for Head of Household: up to $49,084\ast \ast (1child),\ast \ast$55,768 (2 children), $59,899\ast \ast (3+).Maxcredits:\ast \ast$4,213, $6,960\ast \ast ,\ast \ast$7,830. Investment income must be $11,600 or less. (eitc.irs.gov)
• 2024 Child Tax Credit (CTC): up to $2,000\ast \ast perchildunder17;upto\ast \ast$1,700 per child can be refundable (ACTC). Phaseout starts at $200,000 income for HOH. (irs.gov)
• Expect federal EITC/ACTC refunds by early March if you e‑file and choose direct deposit; IRS can’t release them before mid‑February by law. Track refunds at Where’s My Refund. (irs.gov)
• Montana refunds can take up to 90 days. Check status in the TransAction Portal (TAP) or call the Montana DOR at 406‑444‑6900. (mtrevenue.gov)

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Quick Reference Cheat Sheet (2024 amounts, used for 2025 filing)

Note: Amounts listed are for tax year 2024 (returns due April 2025). IRS amounts change yearly for inflation—always double‑check the IRS pages linked below if you’re filing for a different year. (eitc.irs.gov)

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Start Here: The fastest path to your refund

• File your federal and Montana returns electronically and choose direct deposit. This is the fastest route for both federal and state refunds. Federal refunds with EITC/ACTC usually arrive by early March due to the law that holds those refunds until mid‑February; Montana says to allow up to 90 days. Track your federal refund at Where’s My Refund and your state refund in TAP. (irs.gov, mtrevenue.gov)
• If you need free, in‑person help, book a VITA or AARP Tax‑Aide appointment. Call 800‑906‑9887 (IRS VITA/TCE) or 888‑227‑7669 (AARP Tax‑Aide). (irs.gov, aarp.org)
• If you can’t get answers or a delayed refund is causing hardship (rent, utilities, car at risk), contact the Taxpayer Advocate Service at 877‑777‑4778. They’re independent within the IRS. (taxpayeradvocate.irs.gov)

What to do if this doesn’t work

• Call the IRS individual line 800‑829‑1040 (ask for an interpreter if needed; 350+ languages available), or schedule an IRS office appointment at 844‑545‑5640. For Montana state return issues, call DOR at 406‑444‑6900. (irs.gov, mtrevenue.gov)

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The Federal EITC (Earned Income Tax Credit): Who qualifies and how to claim

Most important action first

• Check your eligibility, then file—even if you didn’t owe taxes or didn’t have to file. Use the IRS EITC info and Publication 596 to confirm rules and income limits. (irs.gov)

Key 2024 rules for single moms (Head of Household)

• Earned income required (wages, self‑employment). Investment income must be $11,600 or less. (eitc.irs.gov)
• Your child must pass the relationship, age, and residency tests and have a valid SSN. If you claim kids, attach Schedule EIC to Form 1040. (irs.gov)
• Income limits (HOH) and max credits for 2024:
  • No child: income ≤ $18,591\ast \ast ;credit\ast \ast$2–$632
  • 1 child: income ≤ $49,084\ast \ast ;credit\ast \ast$9–$4,213
  • 2 children: income ≤ $55,768\ast \ast ;credit\ast \ast$10–$6,960
  • 3+ children: income ≤ $59,899\ast \ast ;credit\ast \ast$11–$7,830 (eitc.irs.gov)
• Married filing separately can sometimes claim EITC only if you meet a special “separated spouse” rule (you lived apart and meet specific criteria). See the IRS note under MFS. (eitc.irs.gov)
• Expect your federal refund by early March if you e‑file and choose direct deposit; by law, IRS holds all returns that claim EITC/ACTC until mid‑February. Track your refund at Where’s My Refund. (irs.gov)

What to submit

• Form 1040 + Schedule EIC (if claiming children). If IRS previously denied your EITC, you may need Form 8862 before you can claim again. (irs.gov)

Common mistakes to avoid (EITC)

• Claiming a child who didn’t live with you for more than half the year.
• Missing SSNs for you or your child (must be valid by the return due date).
• Filing with a preparer who guesses—bad EITC claims can get you banned 2 years (reckless) to 10 years (fraud). If denied, you might need Form 8862 to claim again. (irs.gov)

What to do if this doesn’t work

• If IRS delays your refund past the timeline shown in Where’s My Refund and you’re facing hardship, call TAS at 877‑777‑4778 or consider a VITA site review of your return. (taxpayeradvocate.irs.gov)

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Montana EITC (State) — Don’t leave this on the table

Most important action first

• If you qualify for the federal EITC, claim the Montana EITC on your Montana Form 2—it’s automatic eligibility and refundable. For tax year 2024 (filed in 2025), Montana’s EITC is 10% of your federal EITC. (revenue.mt.gov)

How much is that in dollars?

• If your federal EITC is the maximum:
  • 1 child: $4,213\ast \ast federal\to \ast \ast$421.30 Montana
  • 2 children: $6,960\ast \ast federal\to \ast \ast$696.00 Montana
  • 3+ children: $7,830\ast \ast federal\to \ast \ast$783.00 Montana (eitc.irs.gov, revenue.mt.gov)

How to claim

• E‑file your Montana Form 2 and include Schedule III (Tax Credits). Expect up to 90 days for Montana refunds; verify status in TAP or call 406‑444‑6900. (mtrevenue.gov)

What to do if this doesn’t work

• Call Montana DOR at 406‑444‑6900 (Mon–Thu 9–4, Fri 9–1). If you need escalated help, the Montana Taxpayer Advocate is 406‑444‑6789. (mtrevenue.gov)

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2024 EITC Income Limits and Credit Ranges (Federal)

Source: IRS EITC central (tax year 2024). (eitc.irs.gov)

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Child Tax Credit (CTC) and Additional Child Tax Credit (ACTC)

Most important action first

• If you have a child under 17 with a SSN, check your eligibility and file Schedule 8812. For 2024, the CTC is up to $2,000\ast \ast perchild;upto\ast \ast$1,700 per child may be refundable (ACTC). Phaseout starts at $200,000 for Head of Household. (irs.gov)

Quick facts

• You must have at least $2,500 of earned income for refundability to begin (ACTC phases in at 15%). If you file Form 2555 (foreign earned income), you cannot take the ACTC. (irs.gov)
• Standard deduction amounts for 2024: HOH $21,900 (helps reduce taxable income; doesn’t affect credit eligibility thresholds). (irs.gov)

Real‑world example

• HOH mom with two kids (ages 3 and 8), earned income $28,000\ast \ast .Ifhertaxbeforecreditsislow,shecouldstillreceiveupto\ast \ast$3,400 from ACTC ($1,700 × 2), depending on her exact numbers—on top of EITC and the Montana EITC. Use Schedule 8812 in your software to calculate the exact amount. (irs.gov)

What to do if this doesn’t work

• If the IRS previously denied your CTC/ACTC, you may need to re‑qualify using Form 8862. If delays create hardship, call TAS (877‑777‑4778). (irs.gov, taxpayeradvocate.irs.gov)

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Child and Dependent Care Credit (CDCC)

Most important action first

• If you paid for child care so you could work or look for work, claim this nonrefundable credit with Form 2441. For 2024, you can count up to $3,000\ast \ast ofexpensesforonechild,or\ast \ast$6,000 for two or more. The credit equals 20%–35% of those expenses depending on your income. (irs.gov)

Montana note

• Montana’s prior state‑level child and dependent care deduction (Form 2441‑M) was repealed under tax simplification changes and is not available for 2024. Focus on the federal CDCC. (revenue.mt.gov)

What to do if this doesn’t work

• If your care provider won’t give an SSN/EIN, read the Form 2441 instructions in your software—there are workarounds if you exercised due diligence. If your tax is already zero, CDCC won’t increase your refund; ask a VITA preparer whether a dependent care FSA at work next year could help. (irs.gov)

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Education Credits if you (or your teen) are in school

Most important action first

• If you or your dependent is in the first 4 years of college, check the American Opportunity Tax Credit (AOTC): up to $2,500\ast \ast perstudent;\ast \ast 40$1,000. Phaseout $80,000–$90,000 HOH. Use Form 8863. (irs.gov)
• For other courses or grad school, check the Lifetime Learning Credit: up to $2,000 per return; same phaseout. Also on Form 8863. (irs.gov)

What to do if this doesn’t work

• If you already claimed AOTC four times for the same student or your income is too high for AOTC/LLC, look at Montana’s 529 plan deduction (see below) to save on state taxes going forward. (revenue.mt.gov)

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Other Montana tax breaks that can help single moms

• Montana Adoption Tax Credit (refundable): $7,500\ast \ast ifthechildwasinMontanafostercare;\ast \ast$5,000 otherwise, for adoptions on/after July 1, 2022. Claimable starting with the 2023 return. (revenue.mt.gov)
• 529 college savings (Achieve Montana or any state’s 529): deduct up to $3,000\ast \ast pertaxpayer(\ast \ast$6,000 if both spouses contribute) from Montana income. (revenue.mt.gov)
• Montana Medical Care Savings Account (MSA) deduction: up to $4,500 per taxpayer for 2024 contributions. (revenue.mt.gov)
• Property Tax Assistance Program (PTAP): if you own and live in your home and have limited income, your residential tax rate can be reduced (apply by April 15 each year; check 2025 income limits on the site). (revenue.mt.gov)

What to do if this doesn’t work

• If you don’t see a credit that applies to you, call Montana DOR at 406‑444‑6900 and ask about current credits and deductions; laws change each session. (mtrevenue.gov)

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Filing deadlines, extensions, and refund timelines (2025 season)

• Federal and Montana 2024 returns were due April 15, 2025. Montana gives an automatic filing extension to October 15—but you must pay any balance by April 15 to avoid penalties and interest. (revenue.mt.gov)
• Federal refunds: most e‑filed returns process within about 21 days; EITC/ACTC refunds can’t be issued before mid‑February by law. Use Where’s My Refund. (irs.gov)
• Montana refunds: allow up to 90 days. (mtrevenue.gov)

What to do if this doesn’t work

• If you can’t file on time, still file by October 15 to stop the late‑filing penalty. If you owe and can’t pay, file anyway and ask for a payment plan; penalties are lower than for not filing. (revenue.mt.gov)

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How to get free, trusted help in Montana

• Free in‑person tax prep: call 800‑906‑9887 (VITA/TCE) or 888‑227‑7669 (AARP Tax‑Aide) to find a site near you. (irs.gov, aarp.org)
• IRS phone help: 800‑829‑1040 (interpreters available in 350+ languages), or schedule an IRS office appointment at 844‑545‑5640. (irs.gov)
• Montana Department of Revenue: 406‑444‑6900, Citizen Services Call Center (Mon–Thu 9–4, Fri 9–1). (mtrevenue.gov)
• Taxpayer Advocate Service (for hardship or stuck cases): 877‑777‑4778. (taxpayeradvocate.irs.gov)

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Common Mistakes to Avoid

• Not filing because you earned too little. Many single moms miss out on EITC/ACTC refunds by not filing at all. (irs.gov)
• Missing the residency test for your child (didn’t live with you > half the year).
• Forgetting Schedule EIC (for EITC with kids) or Schedule 8812 (for CTC/ACTC). (irs.gov)
• Investment income over $11,600 (2024) makes you ineligible for EITC. (eitc.irs.gov)
• Claiming credits without documents; repeated errors can get you banned from credits for 2 to 10 years. (irs.gov)

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Application Checklist (have these ready before you start)

• Photo ID; Social Security cards for you and all children; proof your child lived with you (lease, school/medical records).
• All income forms (W‑2, 1099‑NEC/1099‑K, unemployment forms), any 1095‑A (health marketplace).
• Child care provider name, address, and SSN/EIN; amounts paid. (irs.gov)
• Bank routing/account numbers for direct deposit.
• Last year’s federal and Montana returns (if available).

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Real‑World Examples (2024 tax year)

• Mia, Helena, 2 kids (ages 6 and 9), earned $31,000\ast \ast .ShefilesasHeadofHousehold.EstimatedcreditscouldincludeEITC(likelybetween\ast \ast$4,000–$6,000\ast \ast ),MontanaEITC(\ast \ast$400–$600\ast \ast ifshegetsthatfederalamount),andCTC/ACTC(upto\ast \ast$4,000 total if she qualifies). Filing early with direct deposit, Mia’s federal EITC/ACTC refund should arrive by early March; Montana can take up to 90 days. (eitc.irs.gov, irs.gov, mtrevenue.gov)
• Tasha, Billings, toddler in daycare, earned $24,000\ast \ast .SheclaimsfederalCDCCon\ast \ast$3,000 of daycare costs (credit between $600–$1,050 depending on her exact AGI), plus EITC/CTC. Montana no longer offers the 2441‑M deduction for 2024, so she focuses on federal credits. (irs.gov, revenue.mt.gov)

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Diverse Communities: extra notes that matter

• LGBTQ+ single mothers: If you’re fostering or have guardianship, check the “qualifying child” rules carefully for EITC/CTC. Keep court/placement papers with your records. Use a VITA site if you’re unsure. (irs.gov)
• Single mothers with disabilities or with a disabled child: Disability benefits can interact with earned income rules. If your child is permanently and totally disabled, the EITC age test is different—see Pub 596 and ask VITA to double‑check. (irs.gov)
• Veteran single mothers: If you adopted, look at the Montana Adoption Tax Credit (see above). If you’re a working military retiree or survivor, Montana has a limited retirement/survivor benefit exemption—ask DOR or see the WMRE guidance. (revenue.mt.gov)
• Immigrant and refugee single moms: For EITC, both you and your child must have valid SSNs by the due date of the return. The IRS offers interpreters at 800‑829‑1040 and local appointments. (irs.gov)
• Tribal citizens: If you’re an enrolled member who lived and worked on your own reservation, certain income may be exempt from Montana income tax—file Form ETM as directed and attach to Form 2 if you also have non‑exempt income. This does not affect federal EITC eligibility rules. (revenue.mt.gov)
• Rural single moms with limited access: If 211 phone service isn’t available where you live, use Montana211.org, or call your regional CCR&R to get child care help and Best Beginnings information. (montana211.org, dphhs.mt.gov)
• Single fathers: The same EITC/CTC rules apply if you meet the qualifying child and residency tests. See Pub 596 if both parents lived with the child and disagree on who can claim. (irs.gov)
• Language access: IRS phone help offers 350+ languages; ask for an interpreter when you call 800‑829‑1040. VITA sites can also help in multiple languages. (irs.gov)

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Resources by Region (child care, general help, and legal info)

• Child Care Resource & Referral (CCR&R) agencies help families apply for the Best Beginnings child care scholarship (income ≤ 185% FPL) and find licensed care. Examples:
  • Child Care Resources (Missoula): 800‑728‑6446; Family Connections (Great Falls/Havre): 800‑696‑4503; Nurturing Center (Kalispell): 800‑204‑0644. Full CCR&R map and contacts here. (dphhs.mt.gov)
• Montana 211: search help for rent, utilities, food, and more; call 2‑1‑1 (regional numbers include Missoula 211 406‑549‑5555, Voices of Hope 406‑268‑1337). (montana211.org)
• Energy help: LIHEAP/Weatherization (income limits published each year). Start with DPHHS Energy Assistance; 2024‑25 income limits are posted here. (dphhs.mt.gov)
• Legal help: Montana Legal Services Association intake line 800‑666‑6899 or apply online at MontanaLawHelp.org for civil legal issues (housing, benefits). Note: There is currently no IRS‑funded LITC physically in Montana; TAS can still assist on IRS disputes. (mtlsa.org, irs.gov)

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Step‑by‑Step: Claim your credits without missing anything

• Gather documents (see the checklist above) and choose e‑file with direct deposit.
• Use quality software or a VITA site—ensure Schedule EIC (if kids), Schedule 8812 (CTC/ACTC), Form 2441 (CDCC), and Form 8863 (AOTC/LLC) are included if you qualify. (irs.gov)
• File your Montana Form 2 after your federal return so your Montana EITC pulls correctly. Expect up to 90 days for state refunds. (mtrevenue.gov)

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Tables You Can Use Fast

A) Federal EITC vs. Montana EITC (2024 → filed in 2025)

Sources: IRS; Montana DOR update for 2024. (eitc.irs.gov, revenue.mt.gov)

B) Child Tax Credit snapshot (2024)

Source: IRS refundable credits page. (irs.gov)

C) Child & Dependent Care Credit (federal)

Source: Publication 503. (irs.gov)

D) Education Credits

Source: IRS AOTC and Pub 970 (LLC). (irs.gov)

E) Montana “other help” at a glance

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Reality Checks, Warnings, Tips

• Expect delays if your return has errors, missing forms, or identity verification flags. EITC/ACTC refunds won’t arrive before mid‑February by federal law, even if you file on day one. (irs.gov)
• Be careful with paid preparers. If a preparer inflates your refund, you’ll owe it back with penalties and could be banned from EITC/CTC for years. Choose IRS‑certified help (VITA/AARP) when possible. (irs.gov)
• Keep paperwork for three years (leases/school records for kids, daycare receipts, etc.). If IRS asks for proof, you’ll be ready. (irs.gov)

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10 Montana‑Specific FAQs

1. Do I need to file a Montana return to get the Montana EITC?
   Yes. Claim it on Montana Form 2 (Schedule III). If you qualify for the federal EITC, you’re eligible for Montana’s EITC, which is 10% of your federal amount for 2024. (revenue.mt.gov)
2. How long will my Montana refund take?
   Up to 90 days. Check status in TAP or call 406‑444‑6900. (mtrevenue.gov)
3. When will I get my federal refund with EITC/ACTC?
   Typically by early March if you e‑file with direct deposit and there are no issues, due to the mid‑February hold. (irs.gov)
4. My child lived with me part of the year—can I claim EITC/CTC?
   Usually only if your child lived with you for more than half the year and meets the other tests. See Publication 596 for the details. (irs.gov)
5. I used foreign earned income exclusion (Form 2555). Can I get ACTC?
   No. If you file Form 2555, you cannot claim the ACTC. (irs.gov)
6. Does Montana have a state Child Tax Credit?
   No. A state CTC was proposed but did not pass. Use the federal CTC/ACTC and other state benefits listed above. (news.mt.gov)
7. I’m an enrolled tribal member living and working on my reservation. Do I owe Montana income tax?
   Some income may be exempt; file Form ETM to report exempt income and attach to Form 2 if you also have non‑exempt income. (revenue.mt.gov)
8. I adopted a child—what help is there?
   Montana’s refundable Adoption Credit is $7,500\ast \ast forfosteradoptionsor\ast \ast$5,000 for other adoptions (adoptions on/after July 1, 2022). (revenue.mt.gov)
9. Can I still claim child care help from Montana?
   The old state deduction was repealed. Apply for the federal CDCC and check the Best Beginnings child care scholarship if your income is ≤ 185% FPL. (revenue.mt.gov, dphhs.mt.gov)
10. Who can help free if I’m stuck?
    VITA/TCE (800‑906‑9887), AARP Tax‑Aide (888‑227‑7669), IRS (800‑829‑1040), Montana DOR (406‑444‑6900), or TAS (877‑777‑4778) for hardship. (irs.gov, aarp.org, mtrevenue.gov, taxpayeradvocate.irs.gov)

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Plan B options if your credits are denied or delayed

• If IRS denies EITC/CTC/AOTC, you may need to file Form 8862 next year to recertify; serious errors can trigger a 2–10 year ban. Consider TAS help if you can’t get resolution and face hardship. (irs.gov)
• For state issues you can’t resolve, contact the Montana Taxpayer Advocate at 406‑444‑6789. (mtrevenue.gov)

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About This Guide

Compiled by the ASingleMother.org Editorial Team

This guide uses official sources from Montana Department of Revenue, IRS/USDA/HUD‑related tax materials, and established nonprofits. This guide is produced based on our Editorial Standards, using only official sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.

Last verified September 2025, next review April 2026. Please note that despite our careful verification process, errors may still occur — email info@asinglemother.org with corrections and we respond within 72 hours.

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Disclaimer

• Program rules, dollar amounts, and deadlines change. Always verify on the official sites linked above or by calling the agency phone numbers provided.
• Security note for our readers: never email your SSN or tax documents to unknown addresses; use official portals (IRS, Montana DOR TAP) and trusted VITA/AARP sites. Keep your devices updated and use strong passwords and multi‑factor authentication on any tax accounts.

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Sources (selected)

• IRS EITC income limits, amounts (2024) and fast facts; EITC refund timing (PATH Act): IRS EITC Central; IRS newsroom pages. (eitc.irs.gov, irs.gov)
• Publication 596 (Earned Income Credit): eligibility and rules. (irs.gov)
• Montana EITC increase to 10% (effective TY2024): Montana DOR Legislative Roundup. (revenue.mt.gov)
• Montana refund timing and contacts: Montana DOR Individual Income Tax page. (mtrevenue.gov)
• Child Tax Credit 2024 amounts/refundability and standard deduction: IRS refundable credits page; IRS Tax Time Guide 2025. (irs.gov)
• Child & Dependent Care Credit: IRS Publication 503. (irs.gov)
• AOTC/LLC amounts and phaseouts: IRS AOTC page; Publication 970 (LLC). (irs.gov)
• Montana Adoption Credit; 529 deduction; MSA limit; repeal of 2441‑M: Montana DOR. (revenue.mt.gov)
• Tribal income exemption (Form ETM): Montana DOR. (revenue.mt.gov)
• Free tax prep (VITA/TCE; AARP Tax‑Aide): IRS Topic 101; AARP Foundation. (irs.gov, aarp.org)
• TAS (Taxpayer Advocate Service): role and phone 877‑777‑4778. (taxpayeradvocate.irs.gov)
• Best Beginnings Scholarships; CCR&R contacts; Montana 211; LIHEAP/Weatherization: DPHHS and Montana 211. (dphhs.mt.gov, montana211.org)

If any link is broken or you see outdated numbers, please email info@asinglemother.org and we’ll fix it within 48 hours.

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🏛️More Montana Resources for Single Mothers

Explore all assistance programs in 34 categories available in Montana

• 📋 Assistance Programs
• 💰 Benefits and Grants
• 👨‍👩‍👧 Child Support
• 🌾 Rural Single Mothers Assistance
• ♿ Disabled Single Mothers Assistance
• 🎖️ Veteran Single Mothers Benefits
• 🦷 Dental Care Assistance
• 🎓 Education Grants
• 🍎 SNAP and Food Assistance
• 🔧 Job Training
• ⚖️ Legal Help
• 🧠 Mental Health Resources
• 🚗 Transportation Assistance
• 💼 Job Loss Support & Unemployment
• ⚡ Utility Assistance
• 🥛 WIC Benefits
• 🏦 TANF Assistance
• 🏠 Housing Assistance
• 👶 Childcare Assistance
• 🏥 Healthcare Assistance
• 🚨 Emergency Assistance
• 🤝 Community Support
• 🎯 Disability & Special Needs Support
• 🛋️ Free Furniture & Household Items
• 🏫 Afterschool & Summer Programs
• 🍼 Free Baby Gear & Children's Items
• 🎒 Free School Supplies & Backpacks
• 🏡 Home Buyer Down Payment Grants
• 🤱 Postpartum Health & Maternity Support
• 👩‍💼 Workplace Rights & Pregnancy Protection
• 💼 Business Grants & Assistance
• 🛡️ Domestic Violence Resources & Safety
• 💻 Digital Literacy & Technology Assistance
• 🤱 Free Breast Pumps & Maternity Support
• 📈 Credit Repair & Financial Recovery