Last updated: May 19, 2026
Tax information only
This guide is general information for Montana parents. It is not tax, legal, financial, or benefits advice. Tax rules can change, and your filing status, custody schedule, income, documents, and prior IRS letters can change what you can claim. Use official tools, a VITA site, or a qualified tax professional when you are unsure.
Bottom line
If you worked in 2025, you may be able to claim the federal Earned Income Tax Credit, the Montana Earned Income Tax Credit, the Child Tax Credit, the Additional Child Tax Credit, and other credits. You must file a tax return to claim them, even if your income was low and you do not normally file.
For tax year 2025 returns filed in 2026, the IRS EITC tables show a maximum federal EITC of $4,328 with one qualifying child, $7,152 with two qualifying children, and $8,046 with three or more qualifying children. Montana also has a refundable state EITC. For most 2025 Montana filers, the Montana EITC page says the state credit equals 10% of the federal EITC claimed.
The old version of this article mixed years and showed broken dollar figures. This rewrite focuses on the 2025 tax year, the return most people filed or are still fixing in 2026.
Need tax help now?
If you have an IRS letter, a delayed refund, a missing W-2, a rejected return, or a credit denial, do not guess. Start with the official notice or tool, then ask for free help if you qualify.
- Use the VITA locator or call 800-906-9887 for free basic tax prep if your return fits the program.
- Use IRS Free File if your 2025 adjusted gross income was $89,000 or less and you want guided software.
- For Montana return questions, call the Montana Department of Revenue at 406-444-6900 or use the Montana help page.
- If a delayed federal refund is causing serious hardship after you have tried IRS channels, the Taxpayer Advocate Service may be able to help.
Where to start
If you worked in 2025
Check the EITC first. Use the IRS EITC Assistant, then file a federal return and a Montana return.
If you have children
Check the EITC, Child Tax Credit, Additional Child Tax Credit, and child care credit. If you need non-tax help too, see our Montana help guide.
If you are behind
File as soon as you can. If you owe, filing late is usually worse than filing and paying over time. If you expect a refund, filing is how you claim it.
Keep your return simple and careful. Do not claim a child unless the child meets the IRS rules. Do not let a paid preparer guess about custody, Social Security numbers, or income. If you need other support while waiting for a refund, our guides to Montana SNAP, Montana TANF, and emergency assistance may help you find non-tax programs.
Quick reference for 2025 returns filed in 2026
| Credit | What it can help with | Main form or step | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for workers with low or moderate income | Form 1040 and Schedule EIC if claiming children | You need earned income and valid Social Security numbers by the due date. |
| Montana EITC | Refundable state credit tied to your federal EITC | Montana Form 2 | You must be a Montana resident and claim federal EITC. |
| Child Tax Credit | Credit for a qualifying child under 17 | Schedule 8812 | The child must have a valid SSN for the CTC or ACTC. |
| Child care credit | Some work-related child care costs | Form 2441 | This credit is usually nonrefundable, so it may not help if your tax is already zero. |
| Education credits | College, training, or job-skill school costs | Form 8863 | You cannot double count the same student and expense for two credits. |
Federal EITC in Montana
The federal Earned Income Tax Credit is often the most important tax credit for working single mothers. It can reduce tax you owe and may increase your refund. Earned income includes wages, tips, and self-employment income. It does not include child support, unemployment, Social Security benefits, interest, or alimony.
For 2025, your adjusted gross income must be below the IRS limit for your filing status and number of qualifying children. For single, head of household, married filing separately under the special rule, or qualifying surviving spouse, the 2025 limits are below.
| Qualifying children | 2025 income limit | Maximum federal EITC |
|---|---|---|
| None | $19,104 | $649 |
| One | $50,434 | $4,328 |
| Two | $57,310 | $7,152 |
| Three or more | $61,555 | $8,046 |
The 2025 investment income limit is $11,950 or less. A qualifying child usually must meet relationship, age, residency, and joint-return tests. The child generally must live with you for more than half the year. If another parent or relative may also claim the child, get help before filing.
Common EITC mistakes
- Using the wrong filing status.
- Claiming a child who did not live with you for more than half the year.
- Leaving out gig work, cash work, or self-employment income.
- Using a child’s ITIN for EITC. EITC requires Social Security numbers that meet IRS rules.
If you need broader money-stability steps after tax season, our Montana credit repair guide covers safer ways to deal with bills, debt, and records.
Montana Earned Income Tax Credit
Montana has its own refundable Earned Income Tax Credit. For most taxpayers, it equals 10% of the federal EITC claimed on the federal return for the 2025 tax year. Refundable means the state credit can still produce a refund if the credit is more than the Montana tax you owe.
To claim it, you must be a Montana resident and claim the federal EITC. File the Montana Form 2 and follow your software or the form instructions for state credits. If you file on paper, Montana says to include only the schedules that report values, not blank schedules.
Planning note for 2026 income
The Montana Department of Revenue says HB337 increases the Montana EITC to 20% of the federal EITC beginning in tax year 2026. That applies to income earned in 2026, generally filed in 2027, not the 2025 return filed in 2026. See the state’s HB337 update for the current state explanation.
Child Tax Credit and Additional Child Tax Credit
The Child Tax Credit guide on ASMOM explains the basics, but Montana parents should check the current IRS rules each year. For 2025, the IRS CTC page says the Child Tax 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 income and the rest of your return.
For 2025, the child generally must be under age 17 at the end of the year, live with you for more than half the year, be your dependent, and meet citizenship or residency rules. Beginning with tax year 2025, the IRS instructions say you, or one spouse on a joint return, must have a valid SSN to claim the CTC or ACTC. Each qualifying child also must have a valid SSN for the CTC or ACTC. Use Schedule 8812 to figure the CTC, ACTC, and Credit for Other Dependents.
If a dependent does not qualify for the Child Tax Credit, the Credit for Other Dependents may apply in some cases. This credit is nonrefundable, so it can reduce tax owed but usually will not create a refund by itself.
Child and Dependent Care Credit
If you paid someone to care for your child so you could work or look for work, check the federal Child and Dependent Care Credit. The Form 2441 instructions say the qualifying person is usually a child under age 13 whom you can claim as a dependent, or certain people who cannot care for themselves and lived with you for more than half the year.
This credit is different from a child care subsidy. It helps at tax time, after you paid for care. It usually does not help with an up-front child care bill. If you need help paying for care now, see our Montana child care guide.
Keep the provider’s name, address, and taxpayer identification number if you can. Also keep receipts, payment records, and dates of care. If your provider will not give the information, ask a VITA preparer or tax professional how to document that you tried.
Other credits and tax breaks to check
| Tax break | Who should check it | Where to start |
|---|---|---|
| Education credits | You, your teen, or your dependent paid eligible school costs | Use the IRS education credits page and Form 8863. |
| Montana adoption credit | You finalized an eligible adoption as a Montana resident | Check the Montana adoption credit page. |
| Medical or coverage help | You had health coverage, medical costs, pregnancy, or child coverage questions | Start with our Montana health care guide. |
| Education grants | You need school funding outside the tax return | Use our Montana education grants guide. |
Tax credits are only one piece of help. If your refund will not cover rent, utilities, food, or child care, it is worth checking real benefit programs too. Our guides to Montana WIC, utility assistance, and Montana housing help may be useful while you wait.
Deadlines, extensions, and refunds
The IRS says April 15, 2026 was the deadline to file and pay 2025 federal income taxes. If you missed the deadline, file as soon as you can. If you owe, late filing and late payment can add penalties and interest. If you requested a valid federal extension, the extended federal filing deadline is generally October 15, 2026. The IRS filing page explains current filing options.
Montana gives an automatic six-month extension to file an individual income tax return. You do not need to submit a separate Montana extension form. But the Montana extension page is clear that an extension is for filing only. Tax still had to be paid by the normal due date to avoid penalties and interest.
For federal refunds, the IRS cannot issue refunds before mid-February when a return claims EITC or ACTC. This hold applies to the whole refund. Track federal refunds through IRS refund timing. For Montana refunds, the state says it can take up to 90 days and may ask you to verify your return. Check the Montana refund page for status steps.
Documents to gather before filing
| Document or detail | Why it matters |
|---|---|
| Photo ID | Needed for tax prep sites and identity checks. |
| Social Security cards or ITIN letters | Names and numbers must match tax records. |
| W-2, 1099, gig records | Needed to report all earned income. |
| Child care receipts | Needed for Form 2441 if you claim care costs. |
| School Form 1098-T | Useful for education credits. |
| IRS or Montana letters | Needed if a return was denied, delayed, offset, or questioned. |
| Bank routing and account numbers | Direct deposit is usually faster and safer than paper filing. |
If your credit is denied, delayed, or questioned
Open every IRS or Montana letter. Many letters have a deadline. Do not ignore a notice just because you think the agency is wrong. The letter should say what the agency needs, how to respond, and where to send documents.
If the IRS denied or reduced EITC, CTC, ACTC, ODC, or AOTC in a prior year for a reason other than a math or clerical error, you may need Form 8862 help before claiming the credit again. If you believe your identity was used to file a return, consider getting an IRS IP PIN to protect future returns.
If the problem involves custody, child support, separation, abuse, or a court order, a tax preparer may not be enough. Our Montana legal help guide can point you toward legal aid and court-related resources. For child support issues that affect who may claim a child, see Montana child support.
Phone scripts
Calling a VITA site
“Hi, I am a Montana parent and I need help filing a 2025 federal and Montana return. I may qualify for EITC and the Child Tax Credit. Are you taking appointments, and what documents should I bring?”
Calling Montana Revenue
“Hi, I filed my Montana return and I am checking on my refund or state EITC. Can you tell me what information you need from me and whether there is a verification letter or action on my account?”
Calling about an IRS letter
“I received a notice about a tax credit. I want to respond correctly. Can you explain what documents are needed, the deadline, and whether I need Form 8862?”
Calling legal aid
“I need help understanding a tax issue connected to custody or child support. I am not asking for tax preparation. Can you tell me if your office helps with this or where I should call?”
Mistakes to avoid
- Do not skip filing just because your income was low. Refundable credits require a return.
- Do not claim a child without checking the residency rule.
- Do not use a preparer who will not sign the return.
- Do not pay a high fee for a refund advance without reading the terms.
- Do not ignore a Montana verification letter. It can stop your refund until you respond.
- Do not count on a refund for urgent bills until the money is actually in your account.
Backup options while waiting for a refund
A tax refund can help, but it is not emergency aid. If you need food, rent, utility, medical, or safety help before the refund arrives, use direct benefit programs and local services. Start with our real help guide for a broad overview, then use the Montana-specific guides linked above.
If you are short on food, apply for SNAP and check WIC if you are pregnant, postpartum, breastfeeding, or have a child under 5. If you have a shutoff notice, ask about LIHEAP, Energy Share, and local Community Action programs. If you are facing eviction, contact legal aid and local housing resources quickly.
Resumen en español
Si trabajó en 2025 y vive en Montana, puede revisar el EITC federal y el crédito EITC de Montana. También revise el Crédito Tributario por Hijos, el crédito adicional por hijos, gastos de cuidado infantil y créditos de educación si aplican.
Debe presentar una declaraciĂłn de impuestos para recibir estos crĂ©ditos. Si recibiĂł una carta del IRS o de Montana, responda antes de la fecha lĂmite. Puede buscar ayuda gratis con VITA, IRS Free File o el Departamento de Revenue de Montana.
FAQ
Can single mothers in Montana get the EITC?
Yes, if they meet the federal EITC rules. You need earned income, must be within the income limits, and must meet the filing and Social Security number rules. If you qualify for federal EITC and are a Montana resident, you may also qualify for the Montana EITC.
How much is the Montana EITC?
For most 2025 Montana returns filed in 2026, the Montana EITC equals 10% of the federal EITC claimed. Montana has announced that the state EITC increases to 20% of the federal EITC beginning in tax year 2026.
Do I need to file if I earned very little?
You may need to file to claim refundable credits, even if you do not owe tax. Filing can be the only way to receive EITC, ACTC, Montana EITC, or a refund of tax withheld from your pay.
Why is my refund delayed?
Federal refunds with EITC or ACTC cannot be issued before mid-February. Other delays can happen because of errors, identity checks, missing income forms, or agency offsets. Montana says state refunds can take up to 90 days and may require verification.
Can I claim my child if the other parent also wants to?
Only one taxpayer can use the same child for the same tax benefit. Rules can depend on where the child lived, support, court documents, and IRS tie-breaker rules. Get help before filing if there is a dispute.
Where can I get free tax help in Montana?
Start with VITA or TCE for free basic tax preparation if you qualify. IRS Free File may also help if your income is within the limit. For state return questions, contact the Montana Department of Revenue.
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.
Last updated: May 19, 2026. Next review: August 19, 2026.