Last updated: June 20, 2026
Bottom line
North Dakota does not have a broad state Earned Income Tax Credit or state Child Tax Credit for most families. The main tax help for single mothers is usually federal: the Earned Income Tax Credit, Child Tax Credit, Additional Child Tax Credit, Child and Dependent Care Credit, education credits, Premium Tax Credit, Saver’s Credit, and adoption credit.
North Dakota still has tax items worth checking. Some caregivers may qualify for the state Family Member Care Tax Credit. Homeowners should check the Primary Residence Credit, and older adults or people with a permanent and total disability should check the Homestead Property Tax Credit or Renter’s Refund.
This guide is general information. It is not tax advice. If your return has custody issues, self-employment income, Marketplace insurance, a prior denial, an IRS notice, or missing forms, use free tax help before filing.
If you need help before a refund arrives
Do not plan rent, groceries, heat, or child care around a refund date until the IRS gives you a real status. If you claim EITC or ACTC, the IRS must hold the whole refund until mid-February by law.
If you need help now, call FirstLink 211 and ask for local programs in your county. North Dakota Apply for Help covers food, child care, cash aid, health coverage, and energy help. ASMOM also has emergency help, SNAP help, and utility help while your tax issue is pending.
Where to start
Start with the part that fits your household. Then decide whether you can file on your own or should use a free tax site.
If you worked in 2025
Check the federal EITC first. Wages, tips, self-employment, farm work, and some gig work can count as earned income. Child support, unemployment, Social Security, and interest do not count as earned income for EITC.
If you have children
Check EITC, Child Tax Credit, ACTC, and the Credit for Other Dependents. ASMOM’s child tax credit guide can help with the basic federal rules.
If you paid for care
Check the Child and Dependent Care Credit if care helped you work or look for work. This is separate from ND child care assistance.
If you own or rent
Homeowners should check the Primary Residence Credit. Older adults and people with permanent and total disabilities should check homestead or renter relief.
For broader state support, ASMOM’s North Dakota help page can point you to food, housing, health coverage, child care, and local resources.
Quick reference
| Help path | What it may help with | Where to check | Reality check |
|---|---|---|---|
| Federal EITC | Refundable credit for workers | Use IRS EITC Assistant before filing. | Your exact credit depends on income, filing status, investment income, and qualifying children. |
| Child Tax Credit | Credit for qualifying children | Read IRS Schedule 8812 rules first. | For 2025, SSN rules are stricter for CTC and ACTC. |
| Child care credit | Care costs tied to work | Check IRS Form 2441 instructions. | You need provider details, and the credit is usually nonrefundable. |
| Free filing | Free federal and state filing help | Start with IRS Free File. | Some providers charge for upgrades, so read the offer first. |
| ND property credits | Property tax relief | Use the state Primary Residence page. | Deadlines and eligibility depend on the specific program. |
North Dakota tax notes
North Dakota has a state income tax return, but it does not currently list a broad state EITC, state Child Tax Credit, or state Child and Dependent Care Credit for families. The state income tax page lists other individual credits that do not replace the federal EITC.
Tax benefits are also separate from public benefits. SNAP, TANF, Medicaid, WIC, LIHEAP, and child care assistance have their own applications. If cash aid is your next need, ASMOM’s TANF cash help page may help you compare tax refunds with benefit options.
Federal EITC for North Dakota single mothers
The Earned Income Tax Credit is a federal credit for workers with low 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 says the EITC investment income limit is $11,950 or less. Use the IRS EITC tables to confirm the year before you file.
| Qualifying children | AGI limit if not MFJ | MFJ AGI limit | Maximum EITC |
|---|---|---|---|
| No qualifying child | $19,104 | $26,214 | $649 |
| One qualifying child | $50,434 | $57,554 | $4,328 |
| Two qualifying children | $57,310 | $64,430 | $7,152 |
| Three or more | $61,555 | $68,675 | $8,046 |
Many single parents file as head of household, but that status has rules. The IRS filing status page explains the choices. In plain terms, do not choose a status just because it gives a bigger refund.
Watch for child claim problems
EITC has strict rules for a qualifying child. A child usually must live with you for more than half the year. If another parent, grandparent, or caregiver may claim the same child, bring school records, medical records, child care records, benefits letters, a lease, or court papers before you file.
Child Tax Credit, ACTC, and other dependents
For 2025 returns, the federal Child Tax Credit is up to $2,200 for each qualifying child. The refundable part is the Additional Child Tax Credit, and the maximum ACTC is $1,700 for each qualifying child.
For 2025, the IRS says the taxpayer must have a valid Social Security number to claim CTC or ACTC. A qualifying child also must have a valid Social Security number issued before the return due date, including extensions. This rule can matter for mixed-status families and for children whose numbers were issued late.
A child generally must be under age 17 at the end of 2025, live with you for more than half the year, and meet relationship, support, dependent, and citizenship rules. If a dependent does not qualify for the Child Tax Credit, the Credit for Other Dependents may still apply in some cases, but it is not refundable.
If someone claimed your child
Your e-filed return may reject if the same child was already claimed. Do not make a false claim. Gather proof and ask a free tax site, Low Income Taxpayer Clinic, or legal aid office what to do next. If custody or safety is part of the problem, ASMOM’s ND legal help page may be a safer next step.
Child and Dependent Care Credit
The Child and Dependent Care Credit may help if you paid someone to care for a child under 13, or another qualifying person, so you could work or look for work. This credit does not pay your provider now. It is claimed when you file your federal tax return.
The IRS says the care must be for work or job search. You generally need earned income. You also need the provider’s name, address, and taxpayer identification number, such as an EIN or Social Security number.
For many families, the expense limit is $3,000 for one qualifying person or $6,000 for two or more. The credit rate is usually 20% to 35%. It is normally nonrefundable, so it may not create a refund by itself.
If the problem is paying for care now, North Dakota’s CCAP page explains child care assistance. New applicants may face a waitlist, so apply early.
Other federal credits to check
Some credits depend on school, health insurance, savings, or adoption. Check them before you file.
| Your situation | Credit or form | What to check | Reality check |
|---|---|---|---|
| You had Marketplace insurance | Premium Tax Credit | Use Form 1095-A and Form 8962. | Do not file until your Marketplace form is correct. |
| You or a child attended college | AOTC or LLC | Read IRS education credits rules. | You usually need Form 1098-T and cost records. |
| You saved for retirement | Saver’s Credit | Check IRS Form 8880 before filing. | Income limits and dependent rules apply. |
| You adopted a child | Adoption Credit | Use the IRS adoption credit page. | For 2025, qualified expenses are limited to $17,280 per child, and up to $5,000 may be refundable. |
North Dakota credits and property tax relief
North Dakota’s state tax and property relief programs are not the same as federal EITC. Review the state credits list before assuming a program applies.
Family Member Care Tax Credit
North Dakota’s family care credit may help if you paid qualified care expenses for a qualifying family member. The state lists services such as adult day care, home health agency services, personal care attendant services, homemaker services, respite care, companionship services, and certain medical expenses.
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 is $2,000 per qualifying family member, up to $4,000 total. This is not a general child care credit.
Primary Residence Credit
The Primary Residence Credit is for eligible North Dakota homeowners who own and live in the home as their primary residence. The state says there are no age restrictions or income limits, only one credit is available per household, and the annual application window is January 1 through April 1.
Approved applicants may receive up to $1,600 against the property tax obligation. The state applies the credit to the property tax statement. It is not the same as a federal income tax refund.
Homestead and renter relief
The Homestead Credit is for qualifying homeowners who are 65 or older, or who have a permanent and total disability. For 2026, North Dakota lists an income limit of $70,000, including income of a spouse and dependents, for the prior calendar year.
The Renter’s Refund is also for renters who are 65 or older, or permanently and totally disabled. The refund can be up to $600 if the rent and income formula is met. The application is usually available after Martin Luther King Jr. Day and must be postmarked by May 31 each year.
Free filing and tax help
IRS Free File is available for federal returns. For the 2026 filing season, guided software is for taxpayers with 2025 adjusted gross income of $89,000 or less. People above that limit can use Fillable Forms if they can prepare their own return.
North Dakota participates in federal and state e-file. The state e-file page says you can file and pay federal and North Dakota returns at the same time. The state does not charge an e-file fee, but some software providers may charge for add-ons or upgrades.
IRS VITA and TCE sites can prepare many basic returns for free. North Dakota’s free tax sites page says trained tax professionals can prepare and file North Dakota and federal individual income tax returns for free, but days, hours, virtual options, and appointment rules vary.
Refund loans can cost money
Some refund advance or fast refund offers include fees, bank products, or limits. If you claim EITC or ACTC, a lender or preparer cannot make the IRS release your refund before the legal hold ends.
What to gather before you file
A careful return is better than a fast return with missing facts. Use ASMOM’s documents checklist if you are also applying for benefits.
| Bring or gather | Why it matters | Examples |
|---|---|---|
| Identity proof | Tax sites must verify who you are | Photo ID, prior return, IRS letters |
| Tax numbers | Credits can be denied for wrong numbers | Social Security cards, ITIN letters, ATIN papers |
| Income records | EITC and many credits depend on income | W-2, 1099, tip records, gig app records |
| Child residency proof | Helps if a child claim is questioned | School, medical, lease, child care, or benefit records |
| Care provider details | Needed for Form 2441 | Name, address, EIN or SSN, receipts |
| Health and school forms | Needed for special credits | Form 1095-A, Form 1098-T, tuition records |
| Bank details | Direct deposit is usually faster | Routing number, account number, account type |
| IRS or state letters | Notices may have deadlines | CP notices, audit letters, denial letters |
If your refund is denied, delayed, or confusing
First, read the notice. Look for the notice number, deadline, what changed, and what proof is requested. Keep the envelope and make copies of anything you send.
The IRS refund tracker is the official place to check a federal refund. The IRS says most early EITC or ACTC filers with direct deposit and no return problems could expect refunds by March 2, 2026, and Where’s My Refund should show an updated date by February 21 for most early EITC or ACTC filers.
If a credit was denied in an earlier year, you may need Form 8862 before claiming it again. Ask a free tax site or qualified preparer before filing so you do not repeat the same problem.
If you cannot solve a federal tax problem on your own, use the IRS LITC map to find a clinic. The University of North Dakota tax clinic says it provides free legal representation to low- and mid-income taxpayers in federal tax disputes.
If the issue is causing serious hardship and normal IRS channels are not working, the TAS request page explains when Form 911 may help. For in-person IRS help, use the IRS locator and check appointment rules before going.
Other help to check in North Dakota
A refund can help, but it is not a safe emergency plan. If your family needs food, heat, health coverage, child care, or baby supplies now, check active programs.
- For food, North Dakota SNAP benefits can help eligible households buy groceries.
- For health coverage, start with ASMOM’s ND health coverage page.
- For WIC, ASMOM’s ND WIC guide can help pregnant mothers and families with young children.
- For online public benefit applications, North Dakota online services lists SNAP, TANF, child care, Medicaid, and CHIP paths.
- For local programs, ASMOM’s Community Action help guide can help.
Phone scripts you can use
Calling a free tax site
“Hi, I live in North Dakota and need help filing my federal and state return. I may qualify for EITC, Child Tax Credit, or child care credit. Are you taking appointments, and what should I bring?”
Calling about an IRS notice
“Hi, I received an IRS notice 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
“Hi, I need help with a North Dakota tax return or property tax credit. Can you tell me whether I should use ND TAP, a paper form, or a local assessor?”
Calling 211
“Hi, 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 amplio 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 IRS Free File, VITA/TCE o sitios gratuitos de Dakota del Norte. Si recibió una carta del IRS, no la ignore. Si necesita comida, renta, calefacción, cuidado de niños o cobertura médica 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 broad state Earned Income Tax Credit for most families. You may still qualify for the federal EITC.
How much is the 2025 federal EITC?
For tax year 2025, the maximum federal EITC is $649 with no qualifying child, $4,328 with one, $7,152 with two, and $8,046 with three or more.
How much is the 2025 Child Tax Credit?
For 2025 returns, the federal Child Tax Credit is up to $2,200 per qualifying child. The refundable Additional Child Tax Credit can be up to $1,700 per qualifying child.
Can I claim EITC if I receive child support?
Child support is not earned income for EITC. You may still qualify if you have earned income from work, such as wages, tips, self-employment, or certain gig work.
Will EITC or ACTC delay my refund?
Yes, it can. By law, the IRS cannot issue refunds that include EITC or ACTC before mid-February. The hold applies to the whole refund.
Where can I get free tax help in North Dakota?
Start with IRS Free File, IRS VITA/TCE, North Dakota free tax preparation sites, and Low Income Taxpayer Clinics. Services and appointment rules vary by site.
Can renters get North Dakota property tax relief?
Some renters can. The Renter’s Refund is for eligible renters who are 65 or older, or permanently and totally disabled, and who meet income and rent rules.
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.