Last updated: November 1, 2026
Bottom line
South Dakota has no state personal income tax. There is no South Dakota earned income tax credit (EITC), state child tax credit, or state child care income tax credit. But a parent who works in South Dakota may still claim federal tax credits on a federal return.
If you earned money in 2025, use the 2025 rules when filing that year’s return, even if you file late. If you are working in 2026, save your records now and use the 2026 rules on the return you file in 2027. The IRS EITC tables and EITC Assistant help you check the right year.
You may need to file even if you owe no federal income tax to receive a refundable credit. Your result depends on work income, filing status, children, tax ID numbers, and custody facts. This guide gives general information, not personal tax advice.
If you need help before a refund
A tax refund is not fast emergency help. If you need food, rent help, utility help, child care, shelter, or local support now, search Dakota at Home or call South Dakota 211. The 211 helpline can connect you with nonprofit, social service, and government programs.
For state benefit paths, see ASMOM’s emergency help, SNAP in South Dakota, South Dakota TANF, and child care assistance guides.
Where to start
If you worked
Check federal EITC, even if your job was part-time or you earned money from gig work. You must file a federal return to claim EITC.
If you have children
Check the Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and Credit for Other Dependents. Start with the IRS child credit rules.
If you paid for care
Check whether the care let you work or look for work. Full-time students may qualify under special earned-income rules; school attendance alone does not make every care bill eligible.
If you missed a deadline
Do not give up. Check late-filing options, any tax you owe, and the time limit for a refund. Seek help if another person claimed your child.
For help with the federal return, use ASMOM’s tax assistance guide. For broader state programs, visit South Dakota help.
What has changed
- The regular 2025 return deadline was April 15, 2026. Most people who got a valid extension had until October 15, 2026. That date has passed, but late filing may still be possible. The IRS confirmed the deadline.
- The 2026 IRS Free File guided season ended October 15. Its $89,000 income cap was for 2025 income filed in 2026, not a promise about the 2027 filing season.
- For tax year 2026, the maximum EITC amounts rose. The federal Child and Dependent Care Credit also rose to as much as 50% of qualifying expenses, up from 35% for 2025.
Quick reference for South Dakota families
| Credit or help | What it may help with | South Dakota note | Where to start |
|---|---|---|---|
| Federal EITC | A refundable credit for many workers with low or moderate income. | Claimed on a federal return, not a South Dakota return. | Use IRS EITC tools. |
| Child Tax Credit | A federal credit for many parents claiming a qualifying child. | South Dakota has no separate state child tax credit. | Use Schedule 8812. |
| Child care credit | A federal credit for some care costs paid so you could work or look for work. | It is different from South Dakota child care subsidy. | Check care credit rules. |
| Free filing | Free online filing or volunteer help for many taxpayers. | Useful because South Dakota residents still file federal returns. | Use IRS Free File. |
| State tax relief | Limited property or sales tax relief for older adults and people with disabilities. | Not a general credit for all single mothers. | Check relief programs. |
Federal Earned Income Tax Credit (EITC)
EITC is a federal credit for many people who work and have low or moderate income. Work can mean wages, tips, farm income, self-employment, or gig jobs. Some disability pay received before minimum retirement age can count. Child support, TANF, SNAP, unemployment pay, most pensions, Social Security benefits, alimony, and interest do not count as earned income for EITC.
The IRS checks both earned income and adjusted gross income, filing status, and how many qualifying children you claim. The numbers below are maximums; they are not guaranteed payments. Use the IRS calculator or filing software for your exact result.
2025 EITC: income earned in 2025, filed in 2026
| Qualifying children | Maximum credit | Income limit: single or head of household | Income limit: married filing jointly |
|---|---|---|---|
| None | $649 | $19,104 | $26,214 |
| One | $4,328 | $50,434 | $57,554 |
| Two | $7,152 | $57,310 | $64,430 |
| Three or more | $8,046 | $61,555 | $68,675 |
For 2025, investment income must be $11,950 or less. Special rules apply to workers without a qualifying child and to separated spouses. Check the IRS 2025 EITC guidance before filing late or amending a return.
2026 EITC: income earned in 2026, filed in 2027
| Qualifying children | Maximum credit | Income limit: single or head of household | Income limit: married filing jointly |
|---|---|---|---|
| None | $664 | $19,540 | $26,820 |
| One | $4,427 | $51,593 | $58,863 |
| Two | $7,316 | $58,629 | $65,899 |
| Three or more | $8,231 | $62,974 | $70,244 |
For 2026, the investment income limit is $12,200. These figures come from the IRS 2026 federal tax adjustments. The income limit is the level at which the credit reaches zero; earning less does not mean you get the full amount.
What if you share custody?
For EITC, a qualifying child must meet age, family-relationship, residency, and Social Security number rules. A child generally must have lived with you for more than half the year. A court order alone may not decide which parent can claim EITC. If two adults could claim the same child, ask a qualified preparer. There are special rules for separated spouses.
Keep school records, clinic records, child care letters, benefits letters, or a lease if they show where a child lived. If the IRS requests proof, follow the notice and send copies unless told otherwise.
How to claim it
File federal Form 1040. If you claim an EITC qualifying child, you normally must complete Schedule EIC. You and any child used for EITC generally need valid Social Security numbers issued by the filing due date (including extensions), subject to the IRS rules. Do not assume an ITIN is enough for EITC. If a child does not qualify, ask whether you qualify for the smaller worker-without-a-qualifying-child credit, rather than claiming a child incorrectly.
Child Tax Credit and ACTC
For both 2025 and 2026, the federal Child Tax Credit is up to $2,200 per qualifying child under age 17. The Additional Child Tax Credit can provide up to $1,700 per qualifying child as a refund, based on the income and other rules. For ACTC, you generally need at least $2,500 in earned income; the refund is not automatic. The IRS lists the rules in the Schedule 8812 instructions and its refundable credit guide.
Beginning with tax year 2025, the filer (or at least one spouse on a joint return) must generally have a work-valid SSN issued by the due date (including extensions); each child claimed for CTC/ACTC must have one too. Other child tests include age, relationship, living with you for more than half the year, support, dependent status, and citizenship or residency. Income phaseouts begin at $200,000 for many single or head-of-household filers and $400,000 for joint filers.
If you are separated or another person wants to claim your child, stop and check the rules. A parent paying child support does not gain an automatic right to EITC or CTC. For custody and family issues, ASMOM’s South Dakota legal help page can help you find support.
You normally claim CTC or ACTC on Form 1040 with Schedule 8812. If a dependent cannot be used for CTC, ask about the up to $500, nonrefundable Credit for Other Dependents, which has its own tests. Do not assume getting a child’s SSN later lets you amend an earlier year’s return; check the deadline and identification rules with a tax professional.
Child and Dependent Care Credit
This federal credit may help when you paid for care so you could work or look for work. It usually covers eligible care for a child under 13 or a spouse or dependent unable to care for themselves who meets IRS rules. A full-time student or a person unable to care for themselves may be treated as having earned income under special rules. School enrollment by itself does not mean every bill qualifies.
Tax year 2025: The credit is generally 20%–35% of up to $3,000 in eligible expenses for one qualifying person, or $6,000 for two or more. The highest credit is $1,050 or $2,100, based on income and expenses.
Tax year 2026: The IRS increased the rate to 20%–50% of the same expense limits. The maximum credit is now $1,500 for one qualifying person or $3,000 for two or more, subject to income and other rules. These new rules apply to the 2026 return normally filed in 2027. Read the IRS child care credit changes.
This credit is not refundable. It can reduce federal income tax you owe, but will not by itself pay you a refund when your income tax is zero. The cost must not be claimed twice under employer dependent-care benefits and this credit. Ask about employer assistance if you have it.
Claim the credit with Form 2441. Keep the provider’s name, address, and tax ID and ask for Form W-10 if needed. The IRS has special restrictions on paying close family members as care providers.
Keep the tax credit and child care aid separate
South Dakota Child Care Assistance can help eligible families with current care costs while a parent works or meets approved activity rules. It may have an income-based family co-payment. Use the state child care application page to start. This subsidy is not the same as a tax credit for costs paid during the year.
Other federal credits to check
A free filing program can help you check more than one credit. Do not leave out forms such as 1095-A, 1098-T, or dependent care records.
| Credit | Who should check | Important note |
|---|---|---|
| Education credits | You, your spouse, or your dependent paid qualifying college or job-skill costs. | The IRS education credits page compares AOTC and LLC. |
| Premium Tax Credit | You bought health insurance through the Marketplace. | You usually must reconcile it with Form 8962. Check IRS PTC questions. |
| Credit for Other Dependents | You support a dependent who does not qualify for the Child Tax Credit. | This credit is not refundable, but it may lower tax owed. |
| Saver’s Credit | You contributed to a retirement account and meet income rules. | It can lower tax owed, but it is not a cash benefit by itself. |
If you are in school or planning to return, ASMOM’s Pell and FAFSA guide may help with non-tax school aid.
South Dakota tax rules that matter
The South Dakota Department of Revenue says the state does not have a personal income tax. That is why there is no South Dakota state EITC, state CTC, or state personal-income-tax filing for these credits. Federal taxes still apply. South Dakota has sales, use, motor vehicle, and property taxes.
The state also has tax relief programs for certain older adults, people with disabilities, and some homeowners. These are not general credits for single mothers.
For the 2026 Tax Refund Program covering 2025, the state required year-round 2025 South Dakota residency, being at least 65 on or before January 1, 2025, or having a qualifying disability at some point during 2025, and an income test. Its 2026 announcement listed a cap of $17,215 for a person living alone or $23,265 combined household income. The deadline was July 1, 2026 and has passed. See the state’s May 2026 notice. Those dates and amounts should not be reused for next year’s applications without a new state notice.
Other programs, such as the assessment freeze for eligible older or disabled homeowners, have different rules and deadlines. Ask the state tax office about a future application period or a missed deadline. The state lists 1-800-829-9188, option 1, for its refund program. If your household needs immediate support, use local benefits and 211 rather than relying on state tax relief.
Free filing help in South Dakota
IRS Free File offered guided online filing for taxpayers with 2025 adjusted gross income of $89,000 or less during the 2026 filing season. It was open through October 15, 2026. That year’s guided Free File window has now ended. Check the IRS site for current late-filing options and the next season’s rules; do not assume the same income limit or software is open today.
IRS VITA and TCE help is free at participating sites. VITA often helps people with modest incomes, disabilities, or limited English. TCE often helps older adults. Sites may be closed outside filing season and may not prepare complex returns, so ask about appointments and whether they can handle a late return. You can use the IRS locator or call 800-906-9887.
Eligible military households may use MilTax through Military OneSource. If you pay a preparer, ask about the full cost in advance. Read all loan and refund-advance terms; a refund advance is not a tax credit.
If you also need support while you prepare taxes, try local community agencies, tribal offices, schools, clinics, or 211. If you receive SNAP, South Dakota’s SNAP office can explain SNAP steps and where to ask about Medicaid applications or renewals.
Documents to gather before filing
| Bring or collect | Why it matters | Examples |
|---|---|---|
| ID and tax numbers | Tax sites must confirm who is filing and who is being claimed. | Photo ID, SSN cards, ITIN letters, prior-year return. |
| Income records | EITC depends on earned income and adjusted gross income. | W-2, 1099-NEC, 1099-K, self-employment notes, unemployment forms. |
| Child records | Child credits depend on who can claim the child. | School, medical, child care, benefit, or custody records. |
| Child care records | The care credit needs provider and payment details. | Receipts, provider name, address, EIN or SSN, Form W-10. |
| Health coverage form | Marketplace coverage usually needs premium credit reconciliation. | Form 1095-A from HealthCare.gov. |
| Bank details | Direct deposit is usually faster than a paper check. | Routing number, account number, prepaid card deposit details if allowed. |
For a longer benefits and tax appointment list, save ASMOM’s documents checklist before appointments.
If your refund is late, denied, or confusing
If you claimed EITC or ACTC on a timely return early in a filing season, federal law generally bars the IRS from paying the refund before mid-February. This applies to the whole refund. Other delays may come from errors, missing documents, identity checks, or a review.
- Check your refund using the IRS Where’s My Refund? tool. The IRS generally shows current-year e-file results in about 24 hours and paper return information after about four weeks.
- Read any IRS notice fully. Mark the response date. Keep copies, submission proof, and the notice number. Ask the office what proof or form is needed.
- For a dispute you cannot resolve, use the IRS Low Income Taxpayer Clinic locator. Clinics are independent and decide whether they can help.
If you have not filed your 2025 return
The usual 2025 filing deadline was April 15, 2026; valid extensions generally ended October 15. File as soon as possible, even if you missed both dates. If you owe tax, interest and penalties may apply; a filing extension did not extend the payment deadline. If you expect a refund, there is generally no failure-to-file penalty when no tax is owed, but refund claims have time limits. The IRS generally requires a late original return claiming a refund within three years of its original due date, with some exceptions. Get help rather than assuming every late refund is still available. Review the IRS late-return guidance.
For child custody disagreements, a denied credit, or an identity theft notice, ask a qualified tax preparer, LITC, or the IRS. Avoid filing two returns that claim the same child without checking the rules first.
Common mistakes to avoid
- Do not assume South Dakota has a state EITC. It does not have state income tax.
- Do not use child support, SNAP, TANF, Social Security, or unemployment as earned income for EITC.
- Do not guess about who claims a child after separation or divorce.
- Do not forget gig work, cash work, or self-employment income.
- Do not ignore Form 1095-A if you had Marketplace health coverage.
- Do not pay for a refund advance without reading the loan terms and fees.
- Do not throw away IRS letters. Waiting can make a problem harder.
If child support affects your budget, see ASMOM’s child support guide. If housing is the urgent problem, see housing help for rent paths.
Backup options while waiting
Tax credits may help after you file, but they do not replace monthly benefits or emergency programs. If you need food, child care, rent, utilities, or medical coverage, apply for the program that fits the need. South Dakota DSS benefit programs, 211, schools, clinics, tribal offices, churches, and local nonprofits may all be part of the help path.
Be careful with ads that promise “single mother grants” or “cash now.” A real tax credit is claimed on a tax return. A refund advance is usually a loan or fee-based product, not free money.
If you have ongoing dental bills, ASMOM’s South Dakota dental care guide shows Medicaid and low-cost clinic options. Apply for help based on today’s need, not the date a tax refund may arrive.
Phone scripts
Calling a VITA site
“Hi, I am a single parent in South Dakota. I need help filing my federal return and checking EITC, Child Tax Credit, and child care credit. Are you taking appointments, and what should I bring?”
Calling a child care provider
“I am filing taxes and may need your provider name, address, and taxpayer ID for Form 2441. Can you tell me how you give that information to parents?”
Calling the IRS about a notice
“I received a notice about my tax return. I want to understand what is being requested, the deadline, and where to send proof. Can you walk me through the notice?”
Calling 211
“I am waiting on a tax refund, but I need help now with food, rent, utilities, or child care. What programs serve my county?”
Resumen en español
South Dakota no tiene impuesto estatal sobre ingresos. Por eso, no hay EITC estatal ni crédito estatal por hijos para declaraciones estatales de ingresos. La ayuda principal para muchas madres solteras viene de créditos federales como EITC, Child Tax Credit, Additional Child Tax Credit y el crédito por cuidado de niños.
Para recibir estos créditos, normalmente debe presentar una declaración federal de impuestos. Guarde sus formularios W-2 o 1099, números de Seguro Social o ITIN, documentos de sus hijos, información del proveedor de cuidado infantil, Form 1095-A si tuvo seguro del Marketplace, y datos bancarios.
Si necesita ayuda gratis, busque IRS Free File, VITA/TCE, o llame al 211 para recursos locales. Esta guía es información general, no consejo de impuestos.
El plazo de prórroga para la declaración de 2025 terminó el 15 de octubre de 2026. Si no presentó su declaración, pida ayuda para hacerlo tarde. Los créditos de 2026 se reclaman en la declaración de 2026, que normalmente se presenta en 2027. La ayuda IRS Free File de 2026 ya cerró; pregunte por VITA o TCE.
FAQs
Does South Dakota have a state EITC?
No. South Dakota does not have a state personal income tax, so it does not have a state EITC for individual income tax returns.
Can I get federal EITC in South Dakota?
Yes, if you meet federal IRS rules. Your credit depends on earned income, filing status, qualifying children, investment income, and other rules.
Do I have to file to get EITC?
Yes. You must file a federal tax return to claim EITC, even if your income is low enough that you are not otherwise required to file.
Can I claim child care costs?
Maybe. Eligible care must usually let you work or look for work. Full-time students and people unable to care for themselves have special IRS rules. The 2026 credit can cover up to 50% of qualifying expenses, but it is not refundable.
Where can I get free tax help?
Look for an IRS VITA or TCE site and ask if it can help with a late return. IRS Free File guided filing for the 2026 season ended October 15, 2026. Check the IRS site for current options.
What if I missed the deadline?
File as soon as you can. Tax owed can bring penalties and interest. Refund claims also have time limits, usually three years from the original due date for a late original return, with exceptions.
What EITC figures apply if I worked in 2026?
Use the tax year 2026 amounts on your 2026 return, normally filed in 2027. The maximum EITC is $664 with no qualifying child, $4,427 with one, $7,316 with two, and $8,231 with three or more. Income and other rules still apply.
Does South Dakota have a separate child tax credit?
No. South Dakota has no personal income tax and no state child tax credit. You may still qualify for federal Child Tax Credit or Additional Child Tax Credit.
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 November 1, 2026; next review January 30, 2027.
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.
Last updated: November 1, 2026 Next review: January 30, 2027