Last updated: May 19, 2026
Bottom line
North Dakota does not currently have its own state Earned Income Tax Credit, state Child Tax Credit, or state Child and Dependent Care Credit. That does not mean you are out of options. Many single mothers in North Dakota may still qualify for federal tax credits, free filing help, and state property tax relief.
The biggest tax credits to check first are the federal Earned Income Tax Credit, the federal Child Tax Credit, the Additional Child Tax Credit, and the Child and Dependent Care Credit. Homeowners should also check North Dakota’s Primary Residence Credit.
This guide is general information only. It is not tax advice. For your own return, use official tools, free tax help, or a qualified tax professional.
If you need help fast
If you missed the April 15, 2026 federal filing deadline for a 2025 return, file as soon as you can. The IRS says an extension gives more time to file, but not more time to pay. If you are owed a refund, filing can still matter because credits like EITC and ACTC are claimed on a tax return.
- Use IRS Free File if your adjusted gross income fits the program rules.
- Find no-cost in-person help through IRS VITA/TCE or the ND free tax sites page.
- If your refund is held, check IRS refund status instead of paying someone for a refund “fix.”
- If you received an IRS letter about EITC, ACTC, income, or identity, do not ignore it. A taxpayer clinic map can help you look for free or low-cost dispute help.
Where to start
If you worked in 2025
Start with the federal EITC. Wages, self-employment, some gig work, and certain disability pay before retirement age may count as earned income. Child support, unemployment, and Social Security do not count as earned income for EITC.
If you have children
Check the Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, and EITC. A child may need to meet age, relationship, residency, dependent, and Social Security number rules.
If you paid child care
Check the Child and Dependent Care Credit. This is different from child care assistance. It is a tax credit for care that lets you work or look for work.
If you own or rent
Homeowners should check the Primary Residence Credit. Older adults and people with permanent and total disabilities should also check North Dakota homestead and renter relief.
For broader help beyond taxes, the state page for North Dakota help can point you to other support paths. For national tax basics, see ASMOM’s guide to tax assistance and the guide to the child tax credit.
Quick reference table
| Help path | What it may help with | Where to check | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for many workers with low or moderate income | IRS EITC tables | Income, filing status, investment income, and child rules all matter. |
| Child Tax Credit | Tax credit for many children under age 17 | IRS child credit | For 2025, the credit is up to $2,200 per qualifying child, with up to $1,700 refundable through ACTC. |
| Child care credit | Care costs so you can work or look for work | Care credit rules | You need the care provider’s name, address, and tax ID if possible. |
| Free filing | Free federal filing and sometimes free state filing | ND e-file options | Some providers charge for state filing, so read the offer before starting. |
| Primary Residence Credit | North Dakota property tax credit for many homeowners | Primary Residence Credit | The annual application window is January 1 to April 1. |
Federal EITC for North Dakota single mothers
The Earned Income Tax Credit is often the most important federal tax credit for working parents with lower or moderate income. It is refundable, which means it can increase your refund even if you owe little or no federal income tax.
For tax year 2025, the IRS lists these EITC income limits and maximum credit amounts. These are federal amounts. North Dakota does not add a state EITC on top of them.
| Qualifying children | Single, head of household, MFS, or QSS AGI below | Married filing jointly AGI below | Maximum 2025 credit |
|---|---|---|---|
| 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 |
Tip for separated parents
Do not guess who can claim a child. EITC has strict child residency rules. In many cases, the child must have lived with you for more than half the year. If parents share time, bring school, child care, medical, or benefit records that show where the child lived.
Common EITC mistakes
- Claiming a child who did not live with you long enough.
- Using a filing status that does not match your situation.
- Forgetting self-employment or gig income.
- Missing an IRS letter that asks for proof.
Child Tax Credit, ACTC, and other dependents
For tax year 2025, the federal Child Tax Credit is worth up to $2,200 per qualifying child. The refundable part is called the Additional Child Tax Credit, and the IRS says up to $1,700 per qualifying child may be refundable. The IRS also says you need at least $2,500 of earned income to be eligible for the ACTC.
For the Child Tax Credit, a child generally must be under age 17 at the end of the year, meet relationship and residency rules, be claimed as your dependent, and have a Social Security number valid for employment by the tax return due date, including extensions.
If a dependent does not qualify for the Child Tax Credit, the Credit for Other Dependents may still apply. This can matter for an older child, a relative you support, or another dependent who meets the IRS rules.
If you need food help while waiting on a refund, check SNAP food help and North Dakota’s official SNAP page.
Other federal credits to check
Child and Dependent Care Credit
This credit may help if you paid someone to care for a child under 13, or for another qualifying person, so you could work or look for work. The IRS says you must have earned income, the expense must be for qualifying care, and you must identify the care provider on your return.
For many families, the expense limit used to figure the credit is up to $3,000 for one qualifying person or $6,000 for two or more. Employer dependent care benefits can reduce the expenses you can use. If your current child care bill is the issue, also check child care help and the state CCAP page.
Education credits
If you or a dependent paid for college or job-related classes, check the American Opportunity Tax Credit and Lifetime Learning Credit. The IRS says education credits can reduce tax owed and may increase a refund in some cases. You generally cannot use both education credits for the same student and same expenses.
For school costs outside tax credits, ASMOM’s scholarships guide and job training guide may help you find a better next step.
Saver’s Credit
If you contributed to a retirement account or ABLE account, check the Retirement Savings Contributions Credit, often called the Saver’s Credit. The IRS says the credit rate can be 10%, 20%, or 50% of eligible contributions, based on income and filing status. The maximum contribution amount used for the credit is $2,000, or $4,000 if married filing jointly.
North Dakota tax credits and property tax relief
North Dakota’s individual tax credit list includes several credits, but it does not list a current state EITC, state Child Tax Credit, or state Child and Dependent Care Credit. The Tax Credits for Workers and Families state tracker also says North Dakota does not currently offer those three state-level credits.
That said, North Dakota has programs that may still matter to families.
Family Member Care Tax Credit
North Dakota’s Family Member Care Tax Credit may help some people who pay care costs for a qualifying family member. The state says the credit percentage ranges from 20% to 30%, based on federal taxable income. The credit is reduced when federal taxable income is above $50,000, or $70,000 if married filing jointly. The maximum credit is $2,000 per qualifying family member, not more than $4,000 total.
Read the state’s family care credit page before assuming you qualify. This is a specific state tax credit, not a general caregiver grant.
Primary Residence Credit
The Primary Residence Credit is for eligible North Dakota homeowners who own and live in their home as a primary residence. The state says approved applicants may receive up to $1,600 against their property tax obligation. There are no age restrictions or income limits for this credit, and only one credit is available per household.
The annual application window is January 1 to April 1. The credit is applied to the property tax statement after approval. It is not the same as a cash refund check.
Homestead Credit and Renter’s Refund
The Homestead Property Tax Credit and Renter’s Refund are for eligible people who are 65 or older, or who have a permanent and total disability. North Dakota says proof of permanent and total disability may be needed. The Homestead Credit reduces taxable value based on income. The Renter’s Refund can be up to $600 if the rent and income formula is met.
Use the state homestead and renter page or the separate Renter’s Refund page to check details. If you are also looking for housing help, see ASMOM’s housing assistance guide and rental assistance guide.
How to file for free or low cost
North Dakota participates in the IRS Federal/State Modernized E-File program, which allows people to file federal and North Dakota returns at the same time. IRS Free File is available in all 50 states and DC, and guided tax software is available for people with adjusted gross income of $89,000 or below for the 2026 filing season.
Free filing is not always the same at every provider. Some partners offer a free state return, and some may not. Read the offer before you start, especially if you need to file a North Dakota state return.
VITA and Tax Counseling for the Elderly sites can prepare many basic returns for free. North Dakota’s tax department keeps a page for free tax preparation sites.
Avoid refund loans unless you understand the cost
A fast refund offer may come with fees, bank products, or limits. If you can wait, e-file with direct deposit is usually the safest low-cost path. If you claim EITC or ACTC, the IRS must hold the refund until mid-February by law, even if a preparer promises speed.
Documents checklist
Bring more proof than you think you need. Missing papers are a common reason returns get delayed, credits get missed, or IRS letters arrive later.
| Bring this | Why it matters | Examples |
|---|---|---|
| Identity and tax numbers | Needed to file and avoid rejected returns | Photo ID, Social Security cards, ITIN letters |
| Income records | Used for EITC, CTC, state tax, and refunds | W-2s, 1099s, gig app records, self-employment totals |
| Child residency proof | May be needed for EITC or CTC questions | School, child care, clinic, benefit, or lease records |
| Child care records | Needed for care credit | Receipts, provider name, address, EIN or SSN |
| Education records | Needed for education credits | Form 1098-T, tuition statements, receipts |
| Prior-year return | Helps catch carryovers and filing mistakes | Last year’s federal and state return |
| Bank information | Used for direct deposit | Routing and account number, prepaid card info if allowed |
If you need help gathering papers for other programs too, save ASMOM’s local resource guide.
If your refund is delayed, reduced, or questioned
The IRS says refund status is usually available 24 hours after e-filing a current-year return and four weeks after mailing a paper return. A typical e-filed refund takes about three weeks, but EITC and ACTC refunds are held until mid-February by law. For early EITC or ACTC filers with direct deposit and no return issues, the IRS expected many refunds by March 2, 2026.
A refund can also be reduced for past-due federal tax, state income tax, child support, or other qualifying debts. The IRS says the Bureau of the Fiscal Service mails a notice if an offset happens.
If you get an IRS letter, read the deadline first. If the letter asks for proof, send copies, not originals, unless the letter says otherwise. If you cannot solve a tax dispute on your own, the UND tax clinic may be a place to ask, or you can use the IRS clinic map to find current options.
If a tax issue is creating serious hardship and you have not been able to resolve it with the IRS, the Taxpayer Advocate Service may be able to review your situation.
Backup help while you wait
Tax refunds can help, but they are not a safe emergency plan. If you need help with food, heat, rent, child care, medical coverage, or transportation, apply for benefits or local aid instead of waiting for a refund.
- For food, start with North Dakota SNAP and ASMOM’s SNAP guide.
- For child care, check North Dakota CCAP and ASMOM’s ND child care guide.
- For heat and utilities, check North Dakota LIHEAP help and ASMOM’s bill help guide.
- For medical coverage, start with Medicaid help.
- For baby food and nutrition, check WIC benefits.
- For local referrals, call 211 or visit FirstLink 211. You can also review ASMOM’s charities guide.
Phone scripts
Calling a free tax site
“Hi, I’m a single parent in North Dakota. I need help filing my federal and state return and checking EITC, Child Tax Credit, and child care credit. Are you taking appointments, and what documents should I bring?”
Calling about an IRS letter
“I received an IRS letter about my refund or tax credit. The deadline is [date]. Can you help me understand what proof is needed, or can you refer me to a Low Income Taxpayer Clinic?”
Calling North Dakota tax help
“I need help with my North Dakota return or property tax credit. Can you tell me whether I should use ND TAP, a paper form, or another application?”
Calling 211
“I am waiting on a tax refund and need help with [food/rent/heat/child care]. Can you search for programs in my county that are open now?”
Resumen en español
Dakota del Norte no tiene actualmente un crédito estatal EITC ni un crédito estatal por hijos. Pero muchas madres solteras pueden revisar créditos federales como EITC, Child Tax Credit, Additional Child Tax Credit y el crédito por cuidado de niños.
Si necesita ayuda para declarar impuestos, busque ayuda gratis por IRS Free File, VITA/TCE o los sitios gratuitos de Dakota del Norte. Si recibió una carta del IRS, no la ignore. Si necesita comida, renta, calefacción o cuidado de niños mientras espera un reembolso, llame al 211 o revise los programas estatales.
FAQ
Does North Dakota have a state EITC?
No. North Dakota does not currently offer a state Earned Income Tax Credit. You may still qualify for the federal EITC.
Can I claim EITC if I am a single mother?
Maybe. You must have earned income and meet IRS rules for income, filing status, investment income, Social Security numbers, and any qualifying child you claim.
How much is the 2025 federal EITC?
For tax year 2025, the maximum federal EITC is $649 with no qualifying children, $4,328 with one, $7,152 with two, and $8,046 with three or more.
How much is the 2025 Child Tax Credit?
For tax year 2025, the federal Child Tax Credit is worth up to $2,200 per qualifying child. Up to $1,700 may be refundable through the Additional Child Tax Credit.
Will claiming EITC delay my refund?
Yes, it can. By law, the IRS cannot issue refunds that include EITC or ACTC before mid-February. The IRS says Where’s My Refund is the best place to check your date.
Where can I get free tax help in North Dakota?
Start with IRS Free File, IRS VITA/TCE, and North Dakota’s free tax preparation sites. Availability, hours, and appointment rules can vary.
Can homeowners get North Dakota property tax help?
Some can. The Primary Residence Credit may provide up to $1,600 against property tax for approved homeowners who apply during the annual window.
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.