Last updated: June 20, 2026
Bottom line
North Carolina does not have its own state Earned Income Tax Credit right now. Single mothers in North Carolina may still qualify for the federal federal EITC, the federal Child Tax Credit, the Additional Child Tax Credit, the child and dependent care credit, education credits, the Saver’s Credit, the Premium Tax Credit, and the North Carolina Child Deduction.
Tax credits are not grants. Some credits lower the tax you owe. Some credits can also increase your refund if you qualify. This guide focuses on 2025 tax returns filed in 2026. It is general tax information only, not personal tax advice. Use official tools, a free tax site, a Low Income Taxpayer Clinic, or a trusted tax professional if your case is not simple.
Urgent tax help in North Carolina
Get help quickly if you received an IRS or North Carolina Department of Revenue notice, your refund is delayed, your identity may have been used, your wages are being garnished, or you cannot pay a tax bill. Do not ignore a tax letter. It may ask for proof of income, identity, children, school records, or a corrected form.
- For free tax preparation, use the IRS VITA/TCE locator or call 800-906-9887.
- For guided online filing, start from IRS Free File or NC Free File.
- For federal tax disputes, audits, appeals, or collection problems, check taxpayer clinics.
- For a state tax problem that normal NCDOR channels cannot fix, contact the NCDOR advocate.
- For local help finding tax sites, food help, rent help, or emergency services, use NC 211 tax help.
Where to start
Start with the credit that may matter most for working single parents: the federal EITC. Then check the Child Tax Credit and Additional Child Tax Credit. After that, look at the North Carolina Child Deduction and any other federal credits that fit your life.
If you worked in 2025
Check EITC first. Wages, tips, self-employment income, gig work, household employee wages, and some disability pay before retirement age can count as earned income. Child support, unemployment, Social Security, interest, and alimony do not count as earned income for EITC.
If you have children
Check child credits and the North Carolina Child Deduction. A child’s age, Social Security number, residence, relationship, support, and dependent status matter.
If you paid for care
Check the child and dependent care credit if you paid a sitter, day care, after-school care, or day camp so you could work or look for work.
If money is tight
A refund can help, but it is not emergency aid. For food, housing, child care, and bills, use North Carolina help as a starting point.
This is general information
Tax rules can change, and small details can change your result. This article is not tax advice. Use a VITA site, a qualified tax professional, a Low Income Taxpayer Clinic, or the official agency if you have a hard case.
Quick tax table
| Tax item | What it may help with | Where to check | Reality check |
|---|---|---|---|
| Federal EITC | Refund for many low- and moderate-income workers | IRS EITC tables | Income, filing status, SSNs, and child rules matter. |
| Child Tax Credit | Credit for qualifying children under age 17 | IRS child credit | For 2025, the filer and child must meet SSN rules. |
| ACTC | Refundable part of the child credit | Schedule 8812 | The IRS holds ACTC refunds until mid-February. |
| NC Child Deduction | Lowers North Carolina taxable income | NC child deduction | This is a deduction, not a refundable credit. |
| Care credit | Work-related child care costs | Publication 503 | You need provider details and earned income. |
| Education credits | College or eligible job-skill courses | education credits | School records and Form 1098-T often matter. |
Federal EITC
The federal EITC is for workers with low to moderate income. You do not have to owe federal income tax to benefit from it. If the credit is more than your federal tax, it may increase your refund.
For tax year 2025, the IRS lists these EITC income limits and maximum credit amounts. Many single mothers use single or head of household filing status, but your filing status must match your real household situation.
| Qualifying children | Income under if single or head of household | Income under if married filing jointly | Maximum 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 investment income limit for 2025 is $11,950 or less. You, your spouse if filing jointly, and any child you use for EITC must have Social Security numbers valid for work. Your child must meet IRS rules for age, relationship, residence, and joint return status.
If another person may claim the same child, get help before filing. Duplicate child claims can delay refunds and trigger notices. Use the IRS EITC Assistant if you are not sure whether you qualify.
Practical tip
Do not guess on EITC. A wrong claim can delay your refund. A free tax site can help you decide who may claim a child.
Child Tax Credit and ACTC
For 2025 returns, the federal 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 earned income and your full return. The IRS says you must have earned income of at least $2,500 to be eligible for ACTC.
To qualify for the Child Tax Credit, you or your spouse if filing jointly, and each qualifying child, must have a Social Security number valid for employment in the United States and issued before the return due date, including extensions. The child must also meet age, relationship, support, dependent, residency, citizenship or resident, and joint return rules.
The full Child Tax Credit starts to phase out at higher incomes. If a child does not qualify for the Child Tax Credit, ask whether the Credit for Other Dependents applies.
Common child-credit problems
- Two adults try to claim the same child.
- The child did not live with the filer long enough.
- The child’s SSN was not issued in time.
- A paid preparer claims credits without asking for proof.
- The filer misses questions on Schedule 8812.
For a plain-language overview, use ASMOM’s Child Tax Credit guide. If child support or custody affects who may claim a child, also check child support help before filing.
North Carolina tax rules
North Carolina does not have a state EITC at this time. Your federal EITC may still help your federal refund, but it does not create a separate North Carolina EITC.
North Carolina does have a Child Deduction for each qualifying child when you are allowed a federal Child Tax Credit for that child. The deduction lowers North Carolina taxable income. It is not a refundable credit.
| Head of household AGI | NC child deduction per child |
|---|---|
| Up to $30,000 | $3,000 |
| Over $30,000 to $45,000 | $2,500 |
| Over $45,000 to $60,000 | $2,000 |
| Over $60,000 to $75,000 | $1,500 |
| Over $75,000 to $90,000 | $1,000 |
| Over $90,000 to $105,000 | $500 |
| Over $105,000 | $0 |
For 2025, the North Carolina individual income tax rate is 4.25%. For tax years after 2025, NCDOR lists the rate as 3.99%, with possible future changes under state law. Confirm the current rate on the official NC tax rates page.
The 2025 North Carolina standard deduction is $12,750 for single, $19,125 for head of household, and $25,500 for married filing jointly or qualifying surviving spouse. NCDOR warns that the North Carolina standard deduction is not the same as the federal standard deduction. Check the NC standard deduction page when filing.
Other credits to check
Child and dependent care credit
The child and dependent care credit may help if you paid for care so you could work or look for work. It can apply to care for a child under age 13. It can also apply to some care for a spouse or dependent who cannot care for themselves. You must use Form 2441 to claim it.
For 2025, the usual expense limit is $3,000 for one qualifying person or $6,000 for two or more. The federal credit is not refundable. If care costs are blocking work, check North Carolina child care help.
Education credits
If you or a dependent paid for college, community college, or eligible job-skill courses, check the American Opportunity Tax Credit and Lifetime Learning Credit. Keep school and scholarship records. If you are planning school, also check scholarship help.
Saver’s Credit
If you contributed to an IRA, workplace retirement plan, or ABLE account, check the Saver’s Credit using Form 8880. It is not refundable, so it helps most when you owe federal income tax.
Premium Tax Credit
If you had health insurance through the Marketplace, you may need Form 1095-A and Form 8962. The Premium Tax Credit can lower monthly premiums or affect your refund when you reconcile advance payments. For medical help in the state, use North Carolina health coverage help.
Free filing help
Direct File was available for some North Carolina taxpayers in the 2025 filing season. NCDOR says the IRS suspended the program and it is not available for the 2026 filing season. Read the state Direct File notice before looking for it online.
That does not mean you must pay to file. IRS Free File guided software is available for taxpayers with 2025 adjusted gross income of $89,000 or less. Some partners also offer free state filing. NC Free File lists North Carolina options and warns that using the correct product link matters because other links may lead to fees.
Free in-person help may be best if you have EITC, child credits, self-employment income, custody questions, Marketplace insurance, or a tax notice. Services can vary by site.
Before you pay
Ask whether your return can be filed free through VITA, TCE, IRS Free File, NC Free File, or GetYourRefund. Avoid refund loans and fees that come out of your refund unless you fully understand the cost.
Documents checklist
Bring documents for yourself, your children, your income, and the expenses you want to claim. Missing records can stop a tax site from finishing your return. ASMOM also has a full documents checklist for benefit and help applications.
| Bring this | Why it matters |
|---|---|
| Photo ID | Most tax sites need to confirm your identity. |
| SSN or ITIN letters | Needed for you, children, and other dependents. |
| W-2 and 1099 forms | Shows wages, gig income, unemployment, interest, or other income. |
| Self-employment records | Needed for cash work, delivery work, cleaning, babysitting, or small sales. |
| Child care receipts | Needed for the child and dependent care credit. |
| Care provider tax ID | Form 2441 asks for provider information. |
| School Form 1098-T | Used for college education credits. |
| Marketplace Form 1095-A | Needed if you had Marketplace health insurance. |
| IRS or NCDOR letters | Shows what the agency is asking and the reply deadline. |
| Bank routing details | Direct deposit is usually faster than a paper check. |
Refunds and scams
For 2025 returns, the regular federal filing deadline was April 15, 2026. North Carolina followed the same general deadline for many calendar-year filers. If you missed the deadline and are due a refund, file anyway. Time limits apply to old refunds, so do not wait for years.
If you claimed EITC or ACTC, federal law keeps the IRS from issuing that refund before mid-February. Use the IRS refund tool for your federal return.
NCDOR began issuing tax year 2025 individual income tax refunds on March 9, 2026. Use the NC refund page for state refund updates. NCDOR says paper filing, paper checks, missing or incorrect information, and identity checks can make processing take longer.
Watch for scams. NCDOR says it does not communicate about tax refunds with text messages. If you get a refund text, delete it and do not click links. Use the official text scam warning if you are unsure.
Common mistakes to avoid
- Filing with the wrong status because it gives a bigger refund.
- Letting another adult claim your child without knowing the effect.
- Guessing child care provider information.
- Leaving out cash, gig, or self-employment income.
- Ignoring IRS or NCDOR letters because you are scared.
- Using a preparer who will not sign the return.
- Paying for filing when you qualify for free help.
- Clicking refund texts or giving bank details by text.
If something goes wrong
If the IRS disallows EITC, CTC, ACTC, or another credit, read the notice carefully. It should tell you what changed, what proof is needed, and how long you have to respond. Do not send original birth certificates or irreplaceable records unless the notice clearly requires it.
If you disagree with the IRS and cannot afford representation, a Low Income Taxpayer Clinic may help with federal tax disputes. If the problem is with North Carolina taxes, contact NCDOR first. The NCDOR Taxpayer Advocate is for problems that cannot be resolved through normal state channels.
If your tax problem is tied to custody, child support, domestic violence, identity theft, or a tax debt you cannot pay, get help before sending more papers. North Carolina legal help may be important when a family-law or safety issue affects the return. For general benefit problems, use ASMOM’s benefits problems guide.
Other North Carolina help
A tax refund is not reliable emergency aid. If you are behind on rent, food, utilities, child care, or medical care, look outside the tax system too.
- For urgent bills and local support, start with North Carolina emergency help.
- For food, use SNAP help and WIC benefits.
- For cash assistance, check North Carolina TANF help.
- For rent or housing instability, start with North Carolina housing help.
- For utility shutoff or heating and cooling bills, use utility bill help.
Phone scripts
Calling VITA or a tax site
“Hi, I am a single parent in North Carolina and I need help filing a 2025 return. I may qualify for EITC and child tax credits. Are you still taking appointments, and what documents should I bring?”
Calling NCDOR about a refund
“Hi, I filed my North Carolina return and checked the online refund tool. I want to know whether any letter or identity step is needed. Can you tell me what I should do next?”
Calling about an IRS notice
“Hi, I received an IRS notice about my EITC or child credit. I do not understand what proof is needed. Can someone explain the notice and tell me the deadline to respond?”
Calling a tax clinic
“Hi, I am a low-income taxpayer with a federal tax notice or credit denial. I cannot afford a tax attorney. Do you help with IRS notices, audits, or appeals, and how do I apply?”
Resumen en español
Carolina del Norte no tiene un crédito estatal EITC ahora. Pero usted todavía puede calificar para el EITC federal, el Crédito Tributario por Hijos, el Crédito Adicional por Hijos, el crédito por cuidado de niños, créditos de educación y la deducción por hijo de Carolina del Norte.
Si trabajó en 2025 o tiene hijos, puede valer la pena presentar una declaración aunque sus ingresos hayan sido bajos. Use ayuda gratis de VITA/TCE, IRS Free File o NC Free File antes de pagar. Si recibe una carta del IRS o del Departamento de Ingresos de Carolina del Norte, no la ignore. Pida ayuda y responda antes de la fecha límite.
FAQ
Does North Carolina have a state EITC?
No. North Carolina does not currently have a state Earned Income Tax Credit. You may still qualify for the federal EITC.
Can I get EITC if I did not owe taxes?
Yes, if you qualify. EITC is refundable, so it may increase your refund even if you owe little or no federal income tax.
What is the North Carolina Child Deduction?
It is a state deduction for each qualifying child when you are allowed the federal Child Tax Credit. The amount depends on filing status and adjusted gross income.
Is IRS Direct File available in North Carolina for 2026?
No. NCDOR says Direct File was suspended by the IRS and is not available for the 2026 filing season.
Where can I file for free in North Carolina?
Check IRS Free File, NC Free File, VITA/TCE, AARP Tax-Aide, GetYourRefund, and local tax help through NC 211. Eligibility and services vary.
What if my refund is delayed?
Use the IRS refund tool for federal refunds and the NCDOR refund page for state refunds. Watch for letters asking for identity, income, or child proof.
Review dates
Last updated: June 20, 2026
Next review: September 20, 2026
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.