Last updated: May 19, 2026
Bottom line
New Hampshire does not have a state Earned Income Tax Credit (EITC) or a state Child Tax Credit like some income-tax states. Most tax-credit help for single mothers in New Hampshire comes from federal credits, free federal filing help, Marketplace health insurance tax credits, and one state property tax relief program for some homeowners.
The biggest credit to check first is the federal IRS EITC. For 2025 tax returns, the maximum EITC is up to $8,046 for workers with three or more qualifying children, but the amount depends on income, filing status, and the number of qualifying children. The IRS also says the 2025 Child Tax Credit can be worth up to $2,200 per qualifying child, with up to $1,700 available through the refundable Additional Child Tax Credit if you meet the rules.
This guide is general information, not tax advice. If your return involves shared custody, self-employment, immigration-related tax questions, an IRS letter, or a past denial, use free tax help or a qualified tax professional before you file.
If you need help before tax season
Tax credits can help, but they do not pay today. If you are short on food, rent, heat, child care, or medical coverage, start with local help now and file taxes as a separate step.
- For food or basic needs, call or search 211 New Hampshire.
- For urgent local support, check ASMOM’s emergency help page.
- For groceries, see SNAP help and WIC help.
- If you have Marketplace health insurance questions, call HealthCare.gov at 1-800-318-2596.
Where to start
Start with your real situation, not a long list of credits. A single mother with wages, two children, and child care costs needs a different plan than a self-employed mother, a student parent, or a homeowner trying to lower property taxes.
You worked in 2025
Check the federal EITC first. You must have earned income, meet income rules, and use correct Social Security numbers. If you claim a child, the child must meet IRS relationship, age, residency, and other tests.
You have a child under 17
Check the Child Tax Credit and Additional Child Tax Credit. For 2025 tax returns, the IRS says the child and the parent generally must have Social Security numbers valid for employment by the return due date.
You paid for care
If you paid a provider so you could work or look for work, check the Child and Dependent Care Credit. You will need provider information, so ask early for the provider’s name, address, and tax ID number.
You own your home
Check the New Hampshire Low and Moderate Income Homeowners Property Tax Relief program. The annual filing window is short, so do not wait until fall to look for it.
Quick reference table
| Credit or program | What it may help with | Where to start | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for low- to moderate-income workers | Use the IRS EITC page and file a federal return | Wrong child, income, or Social Security number details can delay or deny it. |
| Child Tax Credit | Credit for qualifying children under age 17 | Enter dependents on Form 1040 and attach Schedule 8812 | The child and parent Social Security number rules matter for 2025 returns. |
| Child care credit | Care costs so you can work or look for work | Use Form 2441 and provider details | This credit usually lowers tax; it is not the same as a child care subsidy. |
| Education credits | Some college and job-training costs | Use Form 8863 and school records | You cannot claim both AOTC and LLC for the same student in the same year. |
| NH property tax relief | Some State Education Property Tax paid by eligible homeowners | Check NH DRA and Granite Tax Connect | The filing window is short and is not for renters. |
Federal tax credits to check
Earned Income Tax Credit
The EITC is often the most important tax credit for working single mothers. It is refundable, which means it may increase your refund even if your federal tax bill is low. For 2025 tax returns, the IRS inflation table lists these EITC maximum amounts for filers who are not married filing jointly: $649 with no qualifying children, $4,328 with one qualifying child, $7,152 with two qualifying children, and $8,046 with three or more qualifying children.
The same IRS table says the credit is fully phased out at $19,104 for no qualifying children, $50,434 for one qualifying child, $57,310 for two qualifying children, and $61,555 for three or more qualifying children for filing statuses other than married filing jointly. The IRS also lists an investment income limit of $11,950 for 2025. These figures come from the official 2025 IRS adjustments.
Do not guess on a child claim. The IRS looks at relationship, age, where the child lived, whether the child filed a joint return, and whether the child has a valid Social Security number. This can be tricky after a breakup, shared custody, or a move.
Child Tax Credit and ACTC
The Child Tax Credit helps families with qualifying children. For 2025 tax returns, the IRS says the credit is worth up to $2,200 per qualifying child. If your tax bill is low, you may qualify for the Additional Child Tax Credit, up to $1,700 per qualifying child, depending on your earned income.
The child generally must be under 17 at the end of the tax year, live with you for more than half the year, be claimed as your dependent, and meet other IRS rules. For 2025 tax returns, the IRS page says you or your spouse, if filing jointly, and each qualifying child must have a Social Security number valid for employment and issued before the due date of the return, including extensions.
Child and Dependent Care Credit
The care credit may help if you paid someone to care for your child or another qualifying person so you could work or look for work. A qualifying person is often a dependent child under age 13, but the rule can also cover a spouse or dependent who cannot care for themselves and lived with you for more than half the year.
You must identify the provider on your return. Ask for the provider’s legal name, address, and Social Security number or employer identification number before tax time. If the provider will not give it to you, ask a VITA site or tax professional what records to keep.
Education credits
If you are in college, job training, or another eligible post-secondary program, check education credits. The American Opportunity Credit can be worth up to $2,500 per eligible student for the first four years of higher education, and up to $1,000 may be refundable. The Lifetime Learning Credit can be worth up to $2,000 per tax return for qualified tuition and related expenses, including courses to get or improve job skills.
Keep Form 1098-T, tuition bills, school account statements, and receipts for required books or supplies. If you need help paying for school outside of tax credits, see ASMOM’s education grants page and the national scholarships guide.
Saver’s Credit
The Saver’s Credit may help if you put money into a traditional IRA, Roth IRA, 401(k), 403(b), certain government plans, or an ABLE account when you are the designated beneficiary. The IRS says up to $2,000 of contributions may qualify for a single filer or head of household, making the maximum credit $1,000. This credit is useful, but it is not refundable, so it helps most when you owe some tax.
Premium Tax Credit
If you bought health insurance through the Marketplace, the Premium Tax Credit may lower your monthly premium. If you received advance payments, you must file a federal tax return and include Form 8962 to reconcile the credit. Report income or household changes to the Marketplace during the year so your subsidy is not too high or too low.
Marketplace open enrollment usually starts November 1, but you may be able to enroll during the year after certain life changes. HealthCare.gov lists enrollment dates and Special Enrollment Period rules.
New Hampshire tax notes
New Hampshire is different from many states. It does not have a broad personal income tax on wages, so there is no New Hampshire wage-income return where a state EITC or state Child Tax Credit would usually be claimed. The New Hampshire Department of Revenue Administration also says the Interest and Dividends Tax was repealed for taxable periods beginning after December 31, 2024. Check the DRA tax overview if you have investment income questions.
Because there is no state EITC, do not pay anyone who promises to find a hidden New Hampshire EITC. Focus on the federal credits, free filing help, and New Hampshire property tax relief if you own and live in your home.
Low and Moderate Income Homeowners Property Tax Relief
The New Hampshire property tax relief program may help some eligible homeowners with part of the State Education Property Tax. It is not an income tax credit, and it is not for renters. You generally need to own and occupy a New Hampshire homestead and apply during the annual filing period.
At the time of this update, the DRA listed a short annual filing window of May 1 through June 30. It also listed income limits for the program, so check the current DRA page and current DP-8 instructions before you apply. You can also use Granite Tax Connect if the state site directs you there.
How to file without paying too much
Many single mothers should not pay a high tax-prep fee just to claim basic credits. Start with free options first.
| Option | Good for | What to know |
|---|---|---|
| VITA/TCE help | Many workers with income around $69,000 or less, people with disabilities, and limited English speakers | Sites may be seasonal and appointments fill up. Services vary by site. |
| IRS Free File | Federal filing through guided software if your AGI is within the IRS limit | Use the IRS page first, not a random ad. Some state filing options may vary. |
| Paid preparer | Self-employment, IRS letters, complex custody, prior-year returns, or amended returns | Ask for the full price before you start. Avoid refund loans unless you fully understand the cost. |
| Low Income Taxpayer Clinic | IRS disputes, audits, appeals, notices, or tax collection problems | Clinics are independent from the IRS and may help for free or low cost. |
If taxes are only one part of a larger money problem, ASMOM also has tax assistance, financial assistance, and New Hampshire help pages.
Documents checklist
Gather documents before you file. Missing papers can delay your refund or cause you to miss a credit.
| Document | Why it matters |
|---|---|
| Photo ID and Social Security cards | Needed for you and your children. Exact names and numbers matter. |
| W-2s and 1099s | Shows wages, self-employment income, unemployment, interest, or other income. |
| Child residency proof | School, child care, medical, or benefits records can help if the IRS asks where your child lived. |
| Child care provider details | Needed for Form 2441 if you claim the care credit. |
| Form 1095-A | Needed if you had Marketplace insurance and must file Form 8962. |
| Property tax bill | Needed if you apply for New Hampshire homeowner property tax relief. |
| Bank routing and account number | Direct deposit is usually faster and safer than waiting for a paper check. |
Common mistakes to avoid
- Claiming the wrong child. If both parents try to claim the same child, refunds may be delayed and the IRS may ask for proof.
- Using old credit amounts. Credit amounts can change by tax year. Check the tax year you are filing, not only the calendar year you are in.
- Missing the Marketplace form. If you had Marketplace coverage, wait for Form 1095-A and file Form 8962 when required.
- Forgetting self-employment income. Side work, gig work, and cash jobs can affect EITC and tax owed.
- Paying for fake help. Be careful with ads promising secret grants, guaranteed refunds, or instant tax-credit money.
If your refund is delayed, denied, or reduced
If you claim EITC or ACTC, the IRS must hold the refund until at least mid-February. Even after that, a refund can be delayed by identity checks, bank errors, missing forms, paper filing, or a dependent claim conflict. Track your refund through IRS refunds.
If you get an IRS letter, do not ignore it. Read the deadline, keep a copy, and respond only with the documents requested. If the issue is a dispute, audit, appeal, or tax collection problem, look for a taxpayer clinic. If you owe taxes you cannot pay at once, review IRS payment plans before you miss more notices.
If someone used your child’s Social Security number or you are worried about identity theft, check the IRS IP PIN information.
Backup help beyond tax credits
A tax refund can help, but it is not a steady monthly benefit. If you need ongoing support, check programs tied to the bill you need help with.
- For rent or moving issues, start with housing help.
- For cash assistance, check TANF help.
- For child care costs, see child care help.
- For health coverage, start with Medicaid help.
- For heat and electric bills, see utility help.
- If child support affects your budget or tax filing, check child support help.
- For local agencies, food pantries, and town resources, use ASMOM’s local help guide.
Phone scripts
Calling a free tax site
“Hi, I am a single parent in New Hampshire. I need help filing a federal return with EITC and the Child Tax Credit. Do you have appointments, and what documents should I bring?”
Calling about an IRS letter
“I received an IRS notice about my credit or dependent claim. I want to understand the deadline and what documents are needed. Can you tell me whether your office can help with this type of notice?”
Calling a child care provider
“I am preparing my tax return and may need Form 2441 information. Can you give me your legal name, address, and tax ID number, plus a statement of what I paid last year?”
Calling about NH property tax relief
“I own and live in my New Hampshire home and want to ask about Low and Moderate Income Homeowners Property Tax Relief. What is the current filing window, what income limit applies, and which property tax bill do I need?”
Resumen en español
New Hampshire no tiene un EITC estatal ni un crédito estatal por hijos como algunos otros estados. Muchas madres solteras en New Hampshire deben revisar primero los créditos federales: EITC, Child Tax Credit, crédito por cuidado de niños, créditos de educación y el crédito de seguro médico del Marketplace.
Si necesita ayuda para preparar sus taxes, busque ayuda gratis de VITA/TCE, llame al 211, o pregunte a una clínica para contribuyentes de bajos ingresos si recibió una carta del IRS. Guarde pruebas de ingresos, cuidado de niños, escuela, seguro médico y residencia de sus hijos.
FAQ
Does New Hampshire have a state EITC?
No. New Hampshire does not have a broad wage income tax, so it does not have a state EITC like states that attach a credit to a state income tax return.
Can I get the federal EITC if I am a single mother in New Hampshire?
Maybe. You must have earned income and meet IRS rules for income, filing status, Social Security numbers, and qualifying children. Use free tax help if you are unsure.
How much is the Child Tax Credit for 2025 tax returns?
The IRS says the 2025 Child Tax Credit is worth up to $2,200 per qualifying child, and the Additional Child Tax Credit may be up to $1,700 per qualifying child depending on income.
What if my child’s other parent claims the same child?
The IRS may delay the return and ask for proof. Keep school, child care, medical, or benefits records showing where the child lived. Ask a VITA site, tax professional, or taxpayer clinic before responding to an IRS notice.
Can renters get New Hampshire property tax relief?
The Low and Moderate Income Homeowners Property Tax Relief program is for eligible homeowners, not renters. Renters should check food, housing, utility, child care, and health coverage programs instead.
Where can I file for free?
Start with IRS Free File or a VITA/TCE site. You can also call 211 New Hampshire to ask about local tax-prep appointments during filing season.
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.