Last updated: May 19, 2026
Bottom line
New York single mothers may be able to claim several tax credits on the same return: the federal Earned Income Tax Credit, 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 tax return to get them, even if your income was low.
This guide is general information, not tax advice. For your own return, use official tax forms, a free tax prep site, or a qualified tax professional. If your family also needs food, child care, rent, or utility help while you wait for a refund, start with the New York help guide and the emergency help guide.
Urgent help if taxes are already late
For most people, the 2025 federal and New York tax filing deadline was April 15, 2026. If you asked for an extension on time, your federal filing deadline is generally October 15, 2026. The IRS extension page explains that an extension gives more time to file, not more time to pay.
If you missed the deadline and think you are owed a refund, do not ignore the return. File as soon as you can so you can claim credits that belong on your return. If you may owe tax, file and ask about payment options instead of waiting. For New York extensions, use the official IT-370 instructions.
Where to start
If you have W-2 income
Gather your W-2s, child documents, child care receipts, and bank information. Then use a free filing option or VITA site.
If you do gig work
Pull together 1099s, app income reports, mileage records, and expense records. A free site may still help, but services vary by site.
If you live in NYC
Check NYC credits too. NYC residents may have a city EITC and may qualify for the NYC child care credit.
Free help can reduce mistakes. The VITA and TCE program helps many people with free basic tax prep. The NYC Free Tax Prep program serves eligible New Yorkers who live or work in the city. New York State also lists free e-file options, including Free File and Taxpayer Assistance Program options for some taxpayers.
Quick credit table
| Credit | What it helps with | 2025 return basics | Where to claim |
|---|---|---|---|
| Federal EITC | Refundable credit for low- and moderate-income workers | Up to $8,046 with 3 or more qualifying children | Federal return; use IRS EITC rules |
| New York State EIC | Adds a state earned income credit | Generally 30% of your federal EITC, reduced by any household credit | New York Form IT-215 |
| New York City EIC | Adds a city credit for NYC residents | Rate is generally 10% to 30% of federal EITC based on NYAGI | IT-215 Worksheet C |
| Federal CTC | Credit for qualifying children under 17 | Up to $2,200 per qualifying child; up to $1,700 may be refundable | Schedule 8812 |
| Empire State child credit | New York refundable child credit | $1,000 for a child under 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; NY IT-216 |
Earned Income Tax Credit in New York
The Earned Income Tax Credit, often called EITC or EIC, is for workers with earned income. Earned income can include wages, tips, self-employment, and some gig work. It does not include child support, Social Security, unemployment benefits, or interest. Use the IRS EITC tables and the IRS EITC Assistant before you file.
For tax year 2025, the federal EITC income limits for single, head of household, married filing separately, or qualifying surviving spouse filers are below. You must also meet other rules, including valid Social Security number rules and the investment income limit.
| Qualifying children | Income below this amount | Maximum federal EITC |
|---|---|---|
| 0 | $19,104 | $649 |
| 1 | $50,434 | $4,328 |
| 2 | $57,310 | $7,152 |
| 3 or more | $61,555 | $8,046 |
New York State has its own earned income credit. The New York EIC is generally 30% of your allowed federal EITC, reduced by any New York household credit. Full-year residents can receive it as a refundable credit. New York City residents may also claim the NYC EIC worksheet on Form IT-215. The NYC rate is 10% to 30% of your federal EITC, depending on New York adjusted gross income.
There is also a New York 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 are current on court-ordered payments. You cannot take both the regular New York State EIC and the noncustodial parent EIC. If child support is part of your situation, the ASMOM child support guide may help you understand next steps outside the tax return.
Child tax credits
Federal Child Tax Credit
The federal Child Tax Credit can help families with a qualifying child under age 17 at the end of the tax year. For tax year 2025, the refundable credits page says the credit is up to $2,200 per qualifying child, and up to $1,700 per child may be refundable as the Additional Child Tax Credit. The Schedule 8812 rules also explain the 2025 Social Security number rules for the person claiming the credit and the child.
Reality check: the refundable part depends on the return and earned income rules. A tax preparer or filing software should calculate it. Do not guess, and do not let anyone promise a refund before they see your documents.
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 the 2025 tax year, the credit is $1,000 for each qualifying child under age 4 and $330 for each qualifying child at least age 4 but under 17. For 2026 and 2027, the amount for ages 4 to 16 rises to $500, while the under-4 amount stays $1,000.
New York says you must provide a valid SSN or ITIN for you and for each child listed on Form IT-213. This is different from the federal CTC rule, so mixed-status and ITIN families should get careful help before assuming they cannot claim any child credit.
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 topic says 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 the care was provided. Care for a spouse or dependent who cannot care for themselves may also count.
The New York care credit page says the state 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 the 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 were a full-year or part-year NYC resident. The NYC credit can be as much as 75% of the New York State child and dependent care credit.
If paying for child care is still hard after taxes, use the New York child care page and the national child care guide to look for help before the next filing season.
Free tax filing help
Free tax help is often the safest starting point if you claim EITC, ACTC, child care credits, gig income, or more than one New York credit. VITA and TCE sites can vary by location and by volunteer certification, so ask whether the site can handle your exact return before you go.
- Statewide: Use IRS VITA/TCE, Free File, or New York free e-file tools. New York Free File may help if your 2025 federal AGI was $89,000 or less.
- New York City: NYC Free Tax Prep serves people who live or work in NYC and meet income rules. For tax year 2025, the page lists $97,000 or less with qualifying children or dependents, or $68,000 or less without.
- Simple return: Filing software may work if your return is basic. Read the provider rules before entering personal information.
- Hard problem: If you have an IRS notice, a frozen refund, or a past denied credit, ask for VITA help, a Low Income Taxpayer Clinic, or the Taxpayer Advocate Service.
Documents to gather before you file
| Bring this | Why it matters | Common 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, and filing status | W-2s, 1099s, gig app reports |
| Child records | May prove relationship and where the child lived | School, doctor, child care, or benefit records |
| Child care proof | Needed for care credits | Provider name, address, tax ID, receipts |
| Refund information | Direct deposit is usually faster | Routing number, account number, prepaid card details |
| Prior tax notices | Can affect credits or require extra forms | IRS or NY letters, Form 8862 notice |
Common mistakes to avoid
- Claiming a child without checking the rules. EITC, CTC, and care credits each have their own tests. Custody papers do not always decide tax rules by themselves.
- Using the wrong tax number. Federal CTC and ACTC have strict SSN rules for 2025. New York’s Empire State child credit also allows ITINs, so ask before giving up.
- Forgetting NYC credits. If you lived in New York City for all or part of the year, check city EITC and child care credit rules.
- Missing self-employment records. The New York Tax Department 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 IRS Where’s My Refund and the New York 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 education credits in a prior year, you may need Form 8862 to claim the credit again. If the problem is causing hardship and you have tried normal channels, the Taxpayer Advocate may help with some IRS issues. For New York State tax problems you have not been able to 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. The community support page, SNAP guide, and housing help page can help you look for non-tax assistance.
Backup options while you wait
A tax refund can help, but it may not arrive when rent, child care, or food bills are due. If you need more support, check benefits and local programs at the same time. If you lost work, the job training guide may help with workforce programs. If you need baby items or household supplies, use the New York baby gear page. If a tax issue overlaps with custody, domestic safety, debt, or public benefits, start with New York legal help.
Phone scripts
Calling a free tax site
“Hi, I am a New York parent and I 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 a child care receipt
“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 Department
“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 denied credit
“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 next year?”
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. It is calculated on Form IT-215 using the NYC worksheet.
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 age 4 through 16, subject to 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, and New York 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 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.