Last updated: May 19, 2026
Bottom line
South Dakota does not have a state personal income tax. That means South Dakota does not have its own state EITC, state child tax credit, or state child care tax credit for most families. The main help for single mothers comes from federal tax credits, free filing help, and a few state property or sales tax relief programs for older adults and people with disabilities.
If you worked in 2025, even part time or through self-employment, check the IRS EITC tables and use the EITC Assistant. Many parents who do not owe tax still need to file a federal return to get refundable credits.
This guide is general information, not tax advice. A free tax site, enrolled agent, CPA, attorney, or the IRS can help with your exact return.
If you need help fast
Tax credits can help, but refunds are not emergency aid. If you need food, rent help, child care, or shelter now, call 211 or search Dakota at Home for South Dakota programs by need and location.
- For broad help paths, start with emergency help.
- For food help, see SNAP in South Dakota.
- For cash assistance, see South Dakota TANF.
- For child care help while you work or go to school, see child care assistance.
Where to start
If you worked in 2025
Check the EITC first. It is often the largest refundable tax credit for working parents with lower or moderate income. You must file a federal return to claim it, even if you are not required to file.
If you have a child
Check the Child Tax Credit and Additional Child Tax Credit. The child generally must be under 17 at the end of 2025 and meet IRS rules.
If you paid for care
Check the Child and Dependent Care Credit if you paid a provider so you could work or look for work. This is different from South Dakota child care subsidy help.
If you feel stuck
Use free filing help before paying a preparer. You can start with IRS Free File or find an in-person volunteer site.
Quick reference for South Dakota single mothers
| 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. | Available through your federal return, not a state return. | Claim EITC |
| Child Tax Credit | A credit for many parents claiming a qualifying child. | Federal only. South Dakota has no separate state child tax credit. | Child Tax Credit |
| Child and Dependent Care Credit | A credit for qualifying care costs paid so you could work or look for work. | Federal only. It does not replace child care subsidy help. | Form 2441 rules |
| Free tax filing | Free online filing or in-person help for many filers. | Useful because South Dakota residents still file federal returns. | VITA sites |
| State tax relief | Limited property or sales tax relief for older adults and people with disabilities. | Not a general tax credit for all single mothers. | Relief programs |
Earned Income Tax Credit in South Dakota
The Earned Income Tax Credit, often called EITC or EIC, is a federal credit for workers. The IRS says earned income can include wages, tips, some gig work, self-employment, and some disability pay received before minimum retirement age. It does not include child support, unemployment, Social Security, interest, or dividends.
For tax year 2025, filed in 2026, the IRS maximum EITC amounts are $649 with no qualifying children, $4,328 with one qualifying child, $7,152 with two qualifying children, and $8,046 with three or more qualifying children. These are maximum amounts, not guaranteed amounts. Your real credit depends on your income, filing status, and children claimed.
| Qualifying children | 2025 max EITC | AGI limit, single or head of household | AGI limit, married filing jointly |
|---|---|---|---|
| 0 | $649 | $19,104 | $26,214 |
| 1 | $4,328 | $50,434 | $57,554 |
| 2 | $7,152 | $57,310 | $64,430 |
| 3 or more | $8,046 | $61,555 | $68,675 |
The 2025 investment income limit is $11,950 or less. Your filing software or tax preparer should calculate the credit, but you should still check that all children, income, and filing status details are correct.
EITC reality check
Do not claim a child unless the child meets the IRS relationship, age, residency, and joint return tests. If the IRS questions your EITC, it may ask for proof that the child lived with you. School records, medical records, child care records, benefit letters, or a lease may help show where the child lived.
Child Tax Credit and Additional Child Tax Credit
The federal Child Tax Credit can help if you claim a qualifying child. For 2025, the IRS Schedule 8812 instructions say the maximum Child Tax Credit is $2,200 per qualifying child, and the refundable Additional Child Tax Credit can be up to $1,700 per qualifying child.
Beginning with tax year 2025, IRS instructions say the filer must generally have a valid Social Security number to claim the Child Tax Credit or Additional Child Tax Credit. A qualifying child also needs a valid Social Security number for the CTC or ACTC. If a child does not have a valid SSN but has another valid taxpayer ID, the child may fit the smaller Credit for Other Dependents instead.
To claim the CTC, ACTC, or Credit for Other Dependents, file a federal return and use Schedule 8812. If you need a broader overview, see ASMOM’s tax assistance guide.
Child and Dependent Care Credit
This federal credit may help if you paid for care so you could work or look for work. The care may be for a child under age 13, or for a spouse or dependent who was not able to care for themselves and met IRS rules.
You claim this credit with Form 2441. You usually need the provider’s name, address, and taxpayer identification number. If you used a child care provider in South Dakota and also need help paying future care costs, check the state child care application. South Dakota says Child Care Services uses a sliding fee scale and must process applications within 10 working days after review.
Keep this separate
The tax credit is claimed after the year ends on your federal return. Child care assistance is help with current or future costs. You may need both, but they are not the same program. ASMOM’s child care guide explains more help paths.
Other federal credits to check
Some single mothers qualify for more than one credit. A free filing program can help you check without guessing.
| Credit | Who should check | Important note |
|---|---|---|
| Education credits | You, your spouse, or your dependent paid qualifying college or job-skill course costs. | The education credits page compares AOTC and LLC. |
| Premium Tax Credit | You bought health insurance through the Marketplace and used, or may qualify for, premium help. | You usually must reconcile the credit on Form 8962. See IRS PTC questions. |
| Credit for Other Dependents | You support a dependent who cannot be used for the Child Tax Credit. | This credit is not refundable, but it may still lower tax owed. |
| Saver’s Credit | You contributed to a retirement account and meet income rules. | This credit can lower tax owed, but it is not a cash benefit by itself. |
South Dakota tax rules that matter
The South Dakota DOR says South Dakota does not impose a state income tax. For a working single mother, this usually means there is no South Dakota individual income tax return to file and no South Dakota EITC to claim.
South Dakota does have property tax and sales or use tax rules. The state’s property tax relief page lists several relief programs, but most are for older adults, people with disabilities, disabled veterans, paraplegic veterans, or certain homeowners. These are not general credits for all parents.
One example is the South Dakota Tax Refund Program for Senior Citizens and Citizens with Disabilities. For 2025 taxes, the state says a person must have been a South Dakota resident for all of 2025, be age 65 or older by January 1, 2025, or disabled at any time during 2025, and meet income limits. The 2026 application deadline is July 1, 2026.
If disability affects your household, see ASMOM’s disability help page for other South Dakota resources. For broad state help, see South Dakota grants.
Free filing help in South Dakota
Many single mothers should not have to pay just to claim basic tax credits. IRS Free File Guided Tax is available for taxpayers with adjusted gross income of $89,000 or below for the 2026 filing season. IRS Free File partners cannot charge hidden fees or sell refund loans through the Free File program.
VITA and TCE sites offer free help from IRS-certified volunteers. Site availability changes by season and location. If a site is not listed yet, check again closer to filing season or search through 211.
Online filing
Use IRS Free File if you are comfortable entering your own information and want a guided option.
In-person filing
Use the VITA/TCE locator if you want a volunteer to help with a basic federal return.
More local help
Search local resources if you also need food, housing, child care, or transportation help while waiting for a refund.
Documents to gather before filing
| Bring or collect | Why it matters |
|---|---|
| Photo ID | Free tax sites and paid preparers need to confirm identity. |
| SSN or ITIN letters | Needed for you and anyone listed on your return. |
| W-2 and 1099 forms | Shows wages, gig income, unemployment, and other income. |
| Child records | School, medical, benefit, or child care records can help show where a child lived. |
| Child care provider info | Needed for the Child and Dependent Care Credit. |
| Form 1095-A | Needed if you had Marketplace health insurance. |
| Bank information | Direct deposit is usually faster and safer than waiting for paper mail. |
Common mistakes to avoid
- Do not assume South Dakota has a state EITC. It does not because there is no state income tax.
- Do not pay a refund loan fee without checking free filing first.
- Do not guess about who claims a child after separation or divorce.
- Do not forget gig work or self-employment income.
- Do not use the wrong bank account number for direct deposit.
- Do not ignore IRS letters. Waiting can make a problem harder.
If your refund is delayed, denied, or confusing
If you claim EITC or ACTC, the IRS cannot issue the refund before mid-February. The whole refund may be held, not just the credit part. You can use IRS refund status to check your return after e-filing or after mailing a paper return.
If the IRS sends a notice, read it before calling. The notice should say what the IRS needs and the deadline. If you need help with a tax dispute and cannot afford representation, check the IRS LITC map. Low Income Taxpayer Clinics are independent from the IRS and decide whether they can take your case.
For legal issues outside tax, such as custody, child support, domestic safety, or benefits appeals, start with legal help. For unpaid support, see child support. If housing is the urgent problem, see housing help.
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 documents should I bring?”
Calling a child care provider
“I am filing my taxes and may need your provider name, address, and taxpayer ID for Form 2441. Can you tell me how you provide 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 or nonprofits serve my county?”
Backup options while waiting for a refund
A tax refund can help catch up bills, but it is not quick aid. If you are behind on rent, utilities, food, or child care, also check help with bills and Medicaid help. These programs have different rules and may not count the same income in the same way.
Resumen en español
South Dakota no tiene impuesto estatal sobre ingresos. Por eso, la ayuda principal para muchas madres solteras viene de créditos federales como EITC, 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 y datos bancarios. Si necesita ayuda gratis, busque IRS Free File, VITA/TCE o llame al 211 para recursos locales.
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 the federal EITC if I live in South Dakota?
Yes, if you meet federal IRS rules. Your credit depends on your earned income, filing status, qualifying children, investment income, and other rules.
Do I have to file a tax return 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 on my taxes?
You may qualify for the federal Child and Dependent Care Credit if you paid for care so you could work or look for work and meet IRS rules.
Where can I get free tax help in South Dakota?
Start with IRS Free File for online filing or the IRS VITA/TCE locator for free in-person help. You can also call 211 for local tax-prep referrals.
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.