Last updated: June 20, 2026
Tax information, not tax advice
This guide explains common tax credits and free filing help for New York single mothers, single parents, pregnant mothers, caregivers, and low-income families. It is not tax, legal, immigration, or financial advice. Your filing status, custody schedule, income, tax number, past notices, and household details can change what you can claim. Ask a free tax site, the New York Tax Department, a tax clinic, or a qualified tax professional when you are not sure.
Bottom line
New York parents may be able to claim more than one credit on the same tax return. Start with the federal Earned Income Tax Credit, then check the New York State earned income credit, the New York City earned income credit if you lived in NYC, the federal Child Tax Credit, the Empire State child credit, and child care credits.
These are tax credits, not grants. You usually must file a federal and New York return to get them, even if your income was low or you do not owe tax. For a wider tax overview, keep ASMOM’s tax help guide open while you work through this New York page.
If your refund is part of a bigger plan for food, rent, child care, or bills, also use the New York help guide for non-tax programs.
If taxes are late or bills cannot wait
For most people, the 2025 federal and New York filing deadline was April 15, 2026. If you requested a valid extension by the deadline, your federal return is generally due October 15, 2026. The IRS says an extension gives more time to file, not more time to pay. New York also says you generally cannot get a new 2025 extension now if your original due date was April 15, 2026.
If you missed the deadline and think you are owed a refund, file as soon as you can. The New York Tax Department says taxpayers are not charged penalties or interest on refunds, even if they file late. If you may owe tax, file and ask about payment options instead of waiting.
Tax refunds are not fast emergency aid. If food, rent, utilities, child care, or safety cannot wait, call 2-1-1, contact local programs, or use ASMOM’s bill help guide for urgent starting points.
Where to start
If you have W-2 income
Gather W-2s, tax numbers, child records, child care receipts, and bank information. Then use free filing software or a free tax site.
If you do gig work
Pull together 1099s, app reports, cash records, mileage logs, and expense records. Ask the free site if it handles self-employment before you go.
If you live in NYC
Check city credits too. NYC residents may have a city EITC and, in some cases, a city child care credit.
Free help can reduce mistakes. Use the IRS VITA locator, New York NY e-file options, or NYC Free Tax Prep if you live or work in the city.
Quick credit table
| Credit | What it helps with | 2025 return basics | Where to claim |
|---|---|---|---|
| Federal EITC | Refundable credit for workers with lower or moderate income | Up to $8,046 with 3 or more qualifying children | Federal Form 1040 and Schedule EIC if needed |
| New York State EIC | Adds a refundable state earned income credit | Generally 30% of your allowed federal EITC, reduced by any household credit | New York Form IT-215 |
| New York City EIC | Adds a city credit for NYC residents | Generally 10% to 30% of federal EITC, based on NYAGI | IT-215 NYC worksheet |
| Federal CTC | Credit for qualifying children under 17 | Up to $2,200 per qualifying child; up to $1,700 may be refundable | Federal Schedule 8812 |
| Empire State child credit | New York refundable child credit | $1,000 for under age 4; $330 for ages 4 to 16 in 2025 | New York Form IT-213 |
| Care credits | Work-related child or dependent care costs | Federal, state, and possibly NYC credits may apply | Federal Form 2441 and New York IT-216 |
Federal Earned Income Tax Credit
The Earned Income Tax Credit, often called EITC or EIC, is for workers with earned income. Earned income can include wages, tips, self-employment income, and some gig work. It does not include child support, Social Security, unemployment benefits, pensions, interest, or dividends.
Use the IRS EITC tables and the EITC Assistant before you file. For tax year 2025 returns filed in 2026, the IRS lists these limits and maximum credits.
| Qualifying children | AGI limit if single or head of household | AGI limit if married filing jointly | Maximum 2025 EITC |
|---|---|---|---|
| 0 | $19,104 | $26,214 | $649 |
| 1 | $50,434 | $57,554 | $4,328 |
| 2 | $57,310 | $64,430 | $7,152 |
| 3 or more | $61,555 | $68,675 | $8,046 |
The 2025 investment income limit is $11,950 or less. A child must also meet IRS relationship, age, residency, and joint-return rules. If another adult may claim the same child, get help before filing. A school record, lease, medical record, or child care record may help show where the child lived.
New York State and New York City EIC
New York has its own NY earned income credit. The state says the credit is generally equal to 30% of your allowed federal EITC, reduced by any New York household credit. Full-year New York residents can receive it as a refundable credit.
If you were a full-year or part-year New York City resident, check the NYC credits page too. New York says the NYC earned income credit ranges from 10% to 30% of the federal EITC based on New York adjusted gross income. Part-year NYC residents may have a credit based on income subject to NYC tax.
New York also has a noncustodial parent credit. It is for some full-year New York residents who are noncustodial parents, have a child support order paid through a Support Collection Unit, and paid at least the court-ordered amount during the year. You cannot claim both the regular New York State EIC and the noncustodial parent EIC.
Child support note
Tax credits and child support are separate. A refund can sometimes be offset for certain debts, including past-due support. If child support is part of your household situation, ASMOM’s child support guide can help you find non-tax starting points.
Child tax credits
Federal Child Tax Credit
The IRS child credit page says the 2025 Child Tax Credit is worth up to $2,200 per qualifying child. If you have little or no federal income tax, the refundable Additional Child Tax Credit can be up to $1,700 per qualifying child, depending on your income. You must have at least $2,500 in earned income to be eligible for the ACTC.
For 2025, the child generally must be under 17 at the end of the year, live with you for more than half the year, be your dependent, and meet the citizenship or residency rules. IRS Schedule 8812 rules say the taxpayer rule changed for 2025: you, or one spouse on a joint return, must have a Social Security number valid for work and issued before the return due date, including extensions. The qualifying child must also have a valid SSN for the CTC or ACTC.
Empire State child credit
The New York Empire State credit is a refundable state credit for full-year New York residents with a qualifying child under 17. For tax year 2025, New York lists $1,000 for each qualifying child under age 4 and $330 for each qualifying child at least age 4 but under 17, subject to income limits and program rules.
New York says you must provide a valid SSN or ITIN for you and for each child listed on the Empire State child credit form. This is different from the federal CTC rule, so mixed-status and ITIN households should get careful help before assuming no child credit is possible.
Child and dependent care credits
If you paid someone to care for your child so you could work or look for work, you may qualify for child and dependent care credits. The federal care credit rules say the expense limit is $3,000 for one qualifying person or $6,000 for two or more. A qualifying child is usually under 13 when care was provided. Care for a spouse or dependent who cannot care for themselves may also count.
The New York state care credit is based on New York adjusted gross income, number of qualifying persons, and qualified expenses paid. Full-year New York residents have a refundable state credit. Use Form IT-216 for New York and NYC child and dependent care credits.
NYC residents may qualify for the NYC child and dependent care credit if they qualify for the New York State credit, paid qualified expenses for a child under age 4, had federal adjusted gross income of $30,000 or less, and lived in NYC for all or part of the year. The NYC credit can be as much as 75% of the New York State care credit.
This credit is not the same as help paying for child care now. If care costs are hard before tax time, use ASMOM’s New York child care page and the national child care guide for subsidy starting points.
Free tax filing help
Free filing help is often the safest place to start if you claim EITC, ACTC, Empire State child credit, child care credits, gig income, or more than one New York credit. VITA and TCE sites vary by location and volunteer certification, so ask whether the site can handle your exact return before you go.
- IRS Free File: Use IRS Free File if you meet provider rules. Read the provider page before entering personal information.
- New York Free File: New York says taxpayers with 2025 federal AGI of $89,000 or less may qualify for free federal and state e-filing through approved options.
- Taxpayer Assistance Program: New York TAP may help prepare and e-file 2025 federal and state returns if your federal AGI was $89,000 or less and investment income was $11,950 or less.
- NYC Free Tax Prep: NYC says tax year 2025 help is for people who earned $97,000 or less with qualifying children or dependents, or $68,000 or less without.
If a tax issue overlaps with housing, safety, custody, benefits, or debt, ASMOM’s New York legal help page may point you to legal-aid options.
Documents to gather before you file
Gathering papers first can prevent delays. ASMOM’s documents checklist can help with benefits paperwork too, but tax filing has its own records.
| Bring this | Why it matters | Examples |
|---|---|---|
| ID and tax numbers | Confirms who is filing and who is being claimed | Photo ID, SSN cards, ITIN letters |
| Income papers | Used for EITC, CTC, withholding, and filing status | W-2s, 1099s, gig app reports, cash records |
| Child records | May help prove relationship and where the child lived | School, doctor, child care, or benefit records |
| Child care proof | Needed for federal, state, and city care credits | Provider name, address, tax ID, receipts |
| Bank information | Direct deposit is usually faster than a paper check | Routing number, account number, prepaid card details |
| Prior tax letters | Can affect credits or require extra forms | IRS or New York notices, Form 8862 letters |
Common mistakes to avoid
- Claiming a child without checking the rules. EITC, CTC, Empire State child credit, and care credits each have their own tests.
- Using the wrong tax number rule. Federal CTC and ACTC have strict SSN rules for 2025. New York’s Empire State child credit can allow an SSN or ITIN.
- Forgetting NYC credits. If you lived in NYC for all or part of the year, check city EITC and child care credit rules.
- Missing self-employment records. New York can ask self-employed taxpayers to prove income and expenses before paying an EIC claim.
- Paying for a fake promise. A preparer should not promise a large refund before seeing your documents. Review the return before you sign.
What to do if your refund is delayed or a credit is denied
If you claimed EITC or ACTC early in the season, the IRS could not issue that refund before mid-February 2026. After filing, use the IRS refund tracker and New York NY refund status page to check your return. If you receive a letter, answer the exact request and keep copies.
If the IRS denied or reduced EITC, CTC, ACTC, Credit for Other Dependents, or the American Opportunity Credit in a prior year, you may need Form 8862 to claim the credit again. If the problem is causing serious hardship and normal steps have not worked, the Taxpayer Advocate may help with some IRS issues. For New York tax problems you cannot resolve, check the NY Tax Advocate.
If a tax refund delay is creating a rent, food, or child care crisis, do not wait for the tax agency to solve every bill. ASMOM’s benefits problem guide can help you organize notices and deadlines.
Backup help while you wait
A tax refund can help, but it may not arrive when rent, food, or child care bills are due. Check benefits and local programs at the same time.
| Need | Where to start | What to ask |
|---|---|---|
| Food | Use New York SNAP help | Ask about SNAP, food pantries, school meals, and WIC if you have young children. |
| Rent or shelter | Use New York housing help | Ask about emergency rent help, shelter, eviction prevention, and waitlists. |
| Utilities | Use the national utility help hub | Ask about HEAP, shutoff protection, payment plans, and local aid. |
| Local support | Use community action help | Ask about local food, rent, energy, transportation, and case management options. |
| New baby needs | Use pregnancy/newborn help | Ask about WIC, diapers, baby gear, health coverage, and home visiting programs. |
Phone scripts
Calling a free tax site
“Hi, I am a New York parent and need help filing a 2025 return. I may qualify for EITC, Child Tax Credit, Empire State child credit, and child care credits. Can your site handle these credits, and what documents should I bring?”
Calling about child care proof
“Hi, I am filing my taxes and need a year-end child care statement. Can you give me your provider name, address, tax ID if you provide one, dates of care, and the total I paid in 2025?”
Calling New York Tax
“Hi, I filed my New York return and I am checking a refund or notice. I have my refund amount, filing status, and letter number ready. Can you explain what is missing and how I should respond?”
Calling after a denial
“Hi, I received a notice reducing or denying a tax credit. Can you tell me which credit is affected, what proof you need, the deadline to respond, and whether I may need Form 8862?”
Resumen en español
En Nueva York, una madre soltera puede calificar para varios créditos de impuestos: EITC federal, EIC del estado, EIC de la ciudad de Nueva York, Child Tax Credit, Empire State child credit y créditos por cuidado infantil. Normalmente tiene que presentar una declaración de impuestos para recibir estos créditos.
Guarde sus W-2, 1099, comprobantes de cuidado infantil, números de Seguro Social o ITIN, cartas del IRS o del estado, y documentos que muestren dónde vivió su hijo. Si no está segura, use ayuda gratuita de impuestos o hable con un preparador calificado. Esta guía es información general, no consejo de impuestos.
FAQ
Can I get the New York EITC if I do not owe taxes?
Maybe. The federal EITC and New York State EIC are refundable credits for eligible workers. You still need to file a tax return and meet all rules.
Does New York City have its own EITC?
Yes. Full-year and part-year New York City residents may qualify for the NYC EIC. New York says the credit ranges from 10% to 30% of the federal EITC, based on New York adjusted gross income.
What is the Empire State child credit for 2025?
For tax year 2025, New York lists $1,000 per qualifying child under age 4 and $330 per qualifying child at least age 4 but under 17, subject to income limits and program rules.
Can I claim child care costs?
Maybe. The care must generally let you work or look for work, and you need provider information and payment records. New York and NYC rules may also apply.
What if my refund is delayed?
Use IRS and New York refund tools first. If you get a letter, answer it by the deadline. For serious IRS hardship after normal steps, ask about Taxpayer Advocate help.
Can a free tax site help with these credits?
Often, yes. VITA, TCE, NYC Free Tax Prep, New York TAP, and free filing options can help many taxpayers, but services vary by site and by return type.
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 June 20, 2026, next review September 20, 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.