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

Last updated: September 2025

This guide is built for single moms in New Mexico who need clear, current, verified steps to get every dollar you’ve earned and are eligible for.

Quickly check your federal refund status with IRS “Where’s My Refund?”. For New Mexico returns, use the state’s free Taxpayer Access Point (TAP) to e‑file and track refunds. (irs.gov, tax.newmexico.gov)

Quick help box (start here)

• File your federal and New Mexico returns electronically and choose direct deposit to get money fastest. Federal refunds for EITC/ACTC are held until mid‑February by law; most are available by early March if no issues. New Mexico e‑file refunds generally process in 6–8 weeks. (irs.gov, tax.newmexico.gov)
• For tax year 2024 (returns filed in 2025), the federal EITC pays up to $7,830 if you have 3+ children; New Mexico adds the Working Families Tax Credit (WFTC) worth 25% of your federal EITC. ITIN filers and workers age 18–24 can claim the state WFTC. (eitc.irs.gov, law.justia.com)
• New Mexico’s refundable Child Tax Credit (state CTC) is up to $662 per child (2024 bracket) depending on income; it’s claimed on your PIT‑1. (tax.newmexico.gov)
• Need free, safe filing help? Use VITA/TCE: call 800‑906‑9887 (VITA) or 888‑227‑7669 (AARP Tax‑Aide). In NM, “Tax Help New Mexico” runs multiple sites, phone 505‑750‑3885. (irs.gov, tax.newmexico.gov)
• Problems with your NM refund or account? Call New Mexico Taxation & Revenue (TRD) at 866‑285‑2996 (M–F, 8a–4:30p MT). For IRS disputes, contact New Mexico Legal Aid’s Low‑Income Taxpayer Clinic at 833‑545‑4357. (tax.newmexico.gov, newmexicolegalaid.org)

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Quick reference cheat sheet

Sources: IRS and New Mexico TRD (official). Details and links are throughout the guide. (eitc.irs.gov, irs.gov, law.justia.com, tax.newmexico.gov, codes.findlaw.com)

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How this guide improves on what you’ll see in search

Most top results list programs but skip the exact 2024/2025 amounts, the New Mexico‑specific filing steps, or phone numbers you can actually call. Below, every amount is sourced to IRS or New Mexico TRD pages and every “contact your local office” includes a phone number or locator link. We also cover real timelines in New Mexico, a checklist, and “Plan B” if something goes wrong.

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First steps to get your refund fast (do this before anything else)

• E‑file and use direct deposit. It’s the fastest route for both IRS and New Mexico TRD. Federal refunds are usually within 21 days for standard returns; New Mexico refunds generally take 6–8 weeks for e‑filed returns (longer if paper). (irs.gov, tax.newmexico.gov)
• If you claim EITC or the refundable Child Tax Credit (ACTC), the IRS is required by law (PATH Act) to hold the entire refund until mid‑February. Most EITC/ACTC refunds show deposit dates by late February and arrive by early March if your return has no issues. Check “Where’s My Refund?” once a day for updates. (irs.gov)
• New Mexico deadline tips: File by the regular federal due date (typically mid‑April). If you both file and pay electronically, New Mexico extends the filing deadline to April 30. If you need more time, file an extension—but pay what you owe by the original due date to avoid penalties. (tax.newmexico.gov)
• Track status and fix issues quickly: Use IRS “Where’s My Refund?” and TRD’s TAP for New Mexico. If NM asks to verify identity or documents, submit via TAP immediately. (irs.gov, tax.newmexico.gov)

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Federal Earned Income Tax Credit (EITC): 2024 amounts (returns filed in 2025)

The EITC is a refundable federal credit for workers. Amounts depend on your income and number of children.

2024 EITC limits and maximums (IRS)

Investment income must be $11,600 or less. (eitc.irs.gov)

Important for separated spouses: You can claim EITC while “married filing separately” only if you lived apart the last 6 months or are legally separated and the child lived with you over half the year (special ARPA rule). (irs.gov, eitc.irs.gov)

How to apply (fast path):

• File Form 1040 and complete Schedule EIC (add each child). Use the free EITC Assistant if unsure. Keep school/daycare records that show your child’s address with you for more than half the year. (irs.gov)

Common reality checks:

• If any person you claim doesn’t meet the qualifying child rules (age, relationship, residency, joint return test), the IRS can reduce or deny EITC. Documentation matters. (irs.gov)

What to do if this doesn’t work:

• If the IRS freezes or audits your EITC, don’t ignore letters. Call the number on the notice or the IRS at 800‑829‑1040 and consider the Low‑Income Taxpayer Clinic at 833‑545‑4357 for free representation. (irs.gov, newmexicolegalaid.org)

2025 EITC amounts (for returns filed in 2026)

The IRS has published the 2025 inflation‑adjusted EITC amounts (helpful for planning).

Investment income cap for 2025 is $11,950. (irs.gov)

Note: These 2025 numbers are for returns filed in 2026; for the 2024 tax year (filed in 2025), use the first table. (eitc.irs.gov)

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New Mexico Working Families Tax Credit (WFTC)

Most important action: If you qualify for federal EITC, claim New Mexico’s WFTC on the same income—it’s automatic math on your NM return and puts more cash in your refund.

• Amount: 25% of your federal EITC for tax year 2023 and beyond (so for 2024 returns, it’s still 25%). (law.justia.com)
• Expanded eligibility: New Mexico allows WFTC for workers age 18–24 and for ITIN filers who would otherwise meet EITC rules. (governor.state.nm.us)
• How to claim: File NM PIT‑1 and complete the WFTC line (e‑file via TAP). Keep the same child documentation as for EITC. (tax.newmexico.gov)
• Timeline: TRD says e‑filed refunds generally process in 6–8 weeks; paper 8–12 weeks. (tax.newmexico.gov)

Plan B if something’s off:

• If your WFTC is missing from your NM refund, check your federal EITC figure and your filing status, then call TRD at 866‑285‑2996 or visit a district office by appointment. (tax.newmexico.gov)

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Federal Child Tax Credit (CTC) and Additional CTC (REFUNDABLE PART)

Key facts for 2024 (returns filed in 2025):

• Amount: Up to $2,000\ast \ast perqualifyingchildunder17;upto\ast \ast$1,700 may be refundable (ACTC). Income phase‑outs start at $200,000\ast \ast (single/HOH)and\ast \ast$400,000 (MFJ). (irs.gov)
• Claim it on Schedule 8812. If you claim ACTC, the PATH Act hold applies: IRS can’t issue your refund before mid‑February. Most arrive by early March if no issues. (irs.gov)

Tips:

• The child must have a valid SSN for the federal CTC. If a child lacks an SSN, you may qualify for the non‑refundable “Other Dependent Credit” ($500). (irs.gov)

What to do if this doesn’t work:

• Check Schedule 8812 calculations and your child’s SSN status. If you already filed and Congress later changes the CTC, the IRS says it will adjust your return automatically—no second filing needed. (irs.gov)

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New Mexico Child Tax Credit (state CTC)

New Mexico’s refundable child credit stacks on top of the federal CTC and varies by your New Mexico AGI. For 2024 returns (filed in 2025), per‑child amounts are:

Claim on NM PIT‑1; the credit is refundable. New Mexico uses the federal “qualifying child” definition (age, relationship, residency) for this credit. (tax.newmexico.gov)

Reality check:

• The state follows the federal “qualifying child” definition. Under federal rules for the Child Tax Credit, the child must generally have a valid SSN. If your child or you file with an ITIN, talk to a qualified preparer or VITA to confirm your eligibility for the state CTC in your situation. (irs.gov, tax.newmexico.gov)

What to do if this doesn’t work:

• Review your AGI bracket and dependent information. If the credit doesn’t show, contact TRD at 866‑285‑2996 or request help at a free VITA site. (tax.newmexico.gov, irs.gov)

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Child and Dependent Care Credits (help with childcare costs)

Federal Child & Dependent Care Credit (CDCC)

• Amount: Up to 35% of eligible expenses—capped at $3,000\ast \ast foronechildor\ast \ast$6,000 for two or more. For most households over $43,000 AGI, the credit percentage is 20%. This credit is non‑refundable. File Form 2441. (irs.gov)

Proof you’ll need:

• Care provider’s name, address, and TIN/SSN; receipts; your work or job‑search status. (irs.gov)

What to do if this doesn’t work:

• If you also used a dependent care FSA, coordinate limits using Form 2441. Ask VITA/TCE for help if you’re not sure. (irs.gov)

New Mexico Dependent Child Day Care Credit (state)

For working parents who pay a caregiver in New Mexico.

• Amount: 40% of what you paid to the caregiver, capped at $480perchild\ast \ast and\ast \ast$1,200 total per year, with a per‑day cap of $8 per child. If you or your spouse received NM Works/TANF during the months of care, those months aren’t eligible. (codes.findlaw.com)
• Income limit: Household modified gross income must be ≤ the annual earnings from double the federal minimum wage. Currently $14.50/hr\times 2,080hours\approx$30,160. (codes.findlaw.com)
• Claim on NM PIT‑1 and keep the caregiver’s signed statement showing dates/number of days you paid. (codes.findlaw.com)

What to do if this doesn’t work:

• If NM denies this credit, check the daily cap math, income limit, and whether any months overlap with NM Works cash assistance. Appeal or request help from TRD (866‑285‑2996) or the Taxpayer Advocate (taxpayer.advocate@tax.nm.gov). (tax.newmexico.gov)

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Low‑Income Comprehensive Tax Rebate (LICTR)

This is a refundable rebate for New Mexico residents with low household income. It’s not limited to parents, but single moms often qualify.

• Basic rules: You must be a NM resident, physically present in NM at least 6 months, not a dependent of someone else, not an inmate for more than 6 months, and your household modified gross income must be $36,000 or less. (tax.newmexico.gov)
• Amounts: The dollar amount depends on your household size (exemptions) and modified gross income. The table was updated in 2021 and is indexed for inflation each year. For the current year’s exact amounts, open the PIT‑RC Rebate and Credit Schedule instructions in TRD’s Forms & Publications. (law.justia.com, tax.newmexico.gov)
• Claim on PIT‑1 with the PIT‑RC schedule.

What to do if this doesn’t work:

• If you’re borderline on income or time lived in NM, assemble proof (lease, utility bills, school records) and call TRD (866‑285‑2996). A VITA site can help fill the PIT‑RC correctly. (tax.newmexico.gov, irs.gov)

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County property tax rebate (low‑income)

Some counties offer an extra rebate of a portion of property tax for low‑income residents (including renters in certain counties).

• Where available: Los Alamos County, Santa Fe County, and Doña Ana County. Income must be $24,000 or less (modified gross income). File via PIT‑RC. (tax.newmexico.gov)

What to do if this doesn’t work:

• If you live in another county or your income is slightly above, ask your county commissioners if a local rebate has been adopted. TRD lists participating counties and how the reimbursement works each year. (tax.newmexico.gov)

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Filing help you can trust (free)

• VITA/TCE free tax prep: call 800‑906‑9887 or use the VITA locator tool. In New Mexico, “Tax Help New Mexico” runs multiple sites; info line 505‑750‑3885. (irs.gov, tax.newmexico.gov)
• AARP Tax‑Aide (not just for seniors if your return is simple): 888‑227‑7669. (irs.gov)
• Low‑Income Taxpayer Clinic (for IRS disputes, audits, collections): New Mexico Legal Aid LITC 833‑545‑4357. (newmexicolegalaid.org)

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Real‑world examples (so you can sanity‑check your plan)

• A Head‑of‑Household mom with two kids, $24,000\ast \ast earnedincome,qualifiesforfederalEITC(nearthemaxfor2kids)andNewMexico’sWFTCat\ast \ast 25$50,000), she adds $414 per child. File early, but expect an IRS refund hold until mid‑February because of EITC/ACTC rules. Use “Where’s My Refund?” for dates. (eitc.irs.gov, tax.newmexico.gov, irs.gov)
• A mom paying after‑school care two days a week might get a federal CDCC (non‑refundable, up to $1,050\ast \ast )plustheNMDependentChildDayCareCredit(refundable,cappedat\ast \ast$480 per child, $1,200\ast \ast total,withthe\ast \ast$8/day cap). Keep the caregiver’s details and a signed statement. (irs.gov, codes.findlaw.com)
• An ITIN‑filing mom with wages and qualifying kids can’t claim the federal EITC, but New Mexico’s WFTC still applies if she meets all other EITC rules. File NM PIT‑1 and claim WFTC; also review the NM child credit brackets (per child $25–$662). (governor.state.nm.us, tax.newmexico.gov)

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Common mistakes to avoid

• Claiming a child who didn’t live with you more than half the year (IRS will ask for proof). (irs.gov)
• Missing the PATH Act timing: counting on an EITC/ACTC refund before mid‑February—it won’t happen. (irs.gov)
• Forgetting New Mexico add‑ons: not claiming WFTC (25% of federal EITC) or the state CTC. (law.justia.com, tax.newmexico.gov)
• For NM daycare credit, ignoring the $8/day cap or the TANF/NM Works restriction. (codes.findlaw.com)
• Not e‑filing and not choosing direct deposit—both delay your refund. (irs.gov)

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Application checklist (print and prep)

• Photo ID(s), SSN/ITIN cards for you and kids; proof each child lived with you over half the year (school/daycare/medical mail showing your address).
• W‑2s, 1099s, unemployment 1099‑G, other income statements.
• Childcare provider’s name, address, and SSN/EIN; receipts showing dates/amounts paid (federal Form 2441 and NM daycare credit require this). (irs.gov)
• Bank routing/account numbers for direct deposit.
• Last year’s federal and NM returns.
• If claiming LICTR or county property tax rebate: documentation of NM residency (lease, bills) and total household modified gross income. (tax.newmexico.gov)

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Timelines that matter (so you can plan bills)

Sources: IRS refund pages; TRD refund guidance. (irs.gov, tax.newmexico.gov)

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Diverse communities: targeted notes and resources

• ITIN‑filing families: You can claim New Mexico’s WFTC (25% of federal EITC) even if you can’t claim the federal EITC. Use VITA sites familiar with ITIN returns. (governor.state.nm.us)
• LGBTQ+ single parents: Filing status and “qualifying child” rules are the same. If you’re separated but still legally married, the EITC separated‑spouse rule may help—review carefully. (irs.gov)
• Single mothers with disabilities or caring for a disabled child: The federal CDCC allows expenses to care for a spouse/dependent who isn’t able to care for themselves; keep medical documentation. (irs.gov)
• Veteran single mothers: NM excludes active‑duty military pay from state income tax; contact TRD for how to deduct it on PIT‑ADJ. (tax.newmexico.gov)
• Immigrant & refugee moms: You can get free help through VITA/TCE. Some VITA sites offer Certifying Acceptance Agent services for ITIN applications—ask when you call 800‑906‑9887. (taxpayeradvocate.irs.gov)
• Tribal members: If you lived and worked on your own tribe’s lands, some income may be treated differently for NM tax. For filing, follow IRS rules plus NM residency/source rules and use VITA sites that serve tribal communities (Tax Help New Mexico and local Chapter Houses host clinics each season). (tax.newmexico.gov)
• Rural moms with limited internet: Call TRD at 866‑285‑2996 to request forms by mail or book an appointment. Many libraries host VITA days in February–April. (tax.newmexico.gov)
• Single fathers and kinship caregivers: The same credits apply if the child lived with you and you meet income and relationship rules. Use the EITC Assistant to confirm eligibility. (irs.gov)
• Language access: IRS and TRD publish materials in Spanish; VITA can arrange interpreters at many sites. Start with the IRS VITA locator and ask for language support. (irs.gov)

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Local organizations, charities, and support

• Tax Help New Mexico (VITA): 505‑750‑3885 — statewide free prep; multiple campus and community sites. (tax.newmexico.gov)
• New Mexico Legal Aid – Low‑Income Taxpayer Clinic (IRS disputes): 833‑545‑4357; Albuquerque office for appointments statewide. (newmexicolegalaid.org)
• AARP Tax‑Aide: 888‑227‑7669 — free prep for moderate/low‑income returns. (irs.gov)
• New Mexico TRD Call Center: 866‑285‑2996 — refund/account questions; district office appointments. (tax.newmexico.gov)

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FAQs (New Mexico‑specific)

1. What’s the fastest way to get both federal and NM refunds?
   E‑file both returns with direct deposit; track federal with “Where’s My Refund?” and NM via TAP. Expect an EITC/ACTC hold until mid‑February federally; NM e‑file refunds generally 6–8 weeks. (irs.gov, tax.newmexico.gov)
2. I’m legally married but living apart. Can I claim EITC?
   Yes, under the separated‑spouse rule if you meet the specific conditions (lived apart last 6 months, qualifying child lived with you, etc.). (irs.gov)
3. I use an ITIN. Can I get the state EITC?
   Yes. New Mexico’s WFTC allows ITIN filers and workers age 18–24. (governor.state.nm.us)
4. Does New Mexico have its own Child Tax Credit?
   Yes—refundable, $25to$662 per child depending on income (2024 brackets). Claimed on PIT‑1. (tax.newmexico.gov)
5. What’s the income limit for the NM daycare credit?
   Household modified gross income must be ≤ earnings at double the federal minimum wage—about $30,160\ast \ast /year—andotherrulesapply(caps\ast \ast$480 per child, $1,200\ast \ast max,\ast \ast$8/day cap). (codes.findlaw.com)
6. How do I get proof ready for EITC?
   Keep school/daycare/medical records showing your child at your NM address for more than half the year. IRS Publication 596 explains acceptable documents. (irs.gov)
7. When are NM returns due?
   By the federal due date (typically April 15). If you both file and pay electronically, NM extends filing to April 30. Extensions don’t extend time to pay. (tax.newmexico.gov)
8. What is LICTR and how much is it?
   A refundable rebate for low‑income NM residents with modified gross income up to $36,000 and other criteria. The exact dollar table adjusts for inflation yearly; see the current PIT‑RC instructions. (tax.newmexico.gov)
9. I’m waiting on my federal refund. When should I worry?
   If it’s been over 21 days since e‑file (and you’re past early March for EITC returns), check “Where’s My Refund?”. Call IRS only if the tool tells you to call. (irs.gov)
10. Who can I call in New Mexico for help today?
    TRD Call Center 866‑285‑2996 (M–F 8–4:30 MT). For free prep, VITA 800‑906‑9887 or 505‑750‑3885 (Tax Help NM). For IRS disputes, LITC 833‑545‑4357. (tax.newmexico.gov, irs.gov, newmexicolegalaid.org)

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Step‑by‑step: how to file and stack these credits

• Gather documents (IDs, SSNs/ITINs, proof child lived with you, W‑2/1099, childcare receipts).
• Use a free, reputable preparer (VITA/TCE) or e‑file software; don’t pay for “refund advances” with high fees.
• Finish your federal 1040 first (EITC, Schedule 8812, Form 2441 if needed), then NM PIT‑1 (WFTC, state CTC, PIT‑RC).
• Choose direct deposit; double‑check account numbers.
• Save a full copy of both returns and confirmations.

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If something goes wrong (Plan B)

• Federal refund delayed or adjusted? Check “Where’s My Refund?”; read any IRS letter; if you need help, contact the NM Legal Aid LITC (833‑545‑4357). (irs.gov, newmexicolegalaid.org)
• NM refund stuck? Verify identity or documents in TAP; then call TRD at 866‑285‑2996. Ask for the Taxpayer Advocate if normal channels stall. (tax.newmexico.gov)
• Missed a credit after filing? You can amend within three years. Federal “Where’s My Amended Return?” and NM amended instructions are available through IRS/TRD. (irs.gov)

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Current law snapshots you should know

• Federal 2024 EITC/CTC numbers apply to returns filed in 2025. 2025 EITC limits (used for returns filed in 2026) are already announced for planning. (eitc.irs.gov, irs.gov)
• New Mexico WFTC remains 25% of federal EITC for 2023 and beyond; eligibility expanded to ITIN filers and workers 18–24. (law.justia.com, governor.state.nm.us)
• New Mexico state CTC 2024 brackets are published by TRD: $25–$662 per child. (tax.newmexico.gov)

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Tables (at‑a‑glance)

A) Federal EITC 2024 (filed 2025)

B) Federal EITC 2025 (planning)

C) New Mexico Child Tax Credit (state) — 2024 brackets

D) Child & Dependent Care — federal vs. New Mexico

E) Refund timing

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What to do if you still feel stuck

• Call TRD at 866‑285‑2996 for NM account/refund help or to book a district office appointment. (tax.newmexico.gov)
• Use free expert help: VITA/TCE 800‑906‑9887; AARP Tax‑Aide 888‑227‑7669; LITC 833‑545‑4357 for IRS problems. (irs.gov, newmexicolegalaid.org)

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About this guide

Compiled by the ASingleMother.org Editorial Team
This guide uses official sources from New Mexico Taxation & Revenue Department (TRD), IRS, and established nonprofits. It follows our Editorial Standards (primary sources only, link testing, change tracking). We cite IRS and New Mexico TRD pages for all dollar amounts and deadlines, and we update quickly when policies change.

Last verified September 2025; next review April 2026.
Questions or corrections? Email info@asinglemother.org (we respond within 48 hours).

Disclaimer

• Tax laws and amounts change. Always confirm current figures on official sites before you file. We link directly to IRS and New Mexico TRD.
• This guide is information, not legal or tax advice for your specific case.
• Security: For your safety, never email SSNs or bank numbers to anyone. Use official portals (IRS, TRD TAP) and avoid sharing documents over public Wi‑Fi.

Sources used and dated throughout: IRS EITC limits and refund timing (pages last reviewed Feb–Aug 2025); NM TRD program pages and contact lines (accessed Sept 2025); New Mexico statutes where needed. Key citations include IRS EITC tables and press pages (2024–2025), TRD’s Child Tax Credit page (2024 brackets), TRD WFTC/LICTR FAQs, and NM day care credit statute. (eitc.irs.gov, irs.gov, tax.newmexico.gov, law.justia.com, governor.state.nm.us, codes.findlaw.com)

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If you want, I can check your exact situation (kids’ ages, filing status, 2024 income) and map the credits you qualify for—step by step—and estimate your refund.

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