Last updated: June 20, 2026
Bottom line
South Dakota does not have a state personal income tax. That means most families do not file a South Dakota income tax return, and South Dakota does not have its own state EITC, state child tax credit, or state child care tax credit.
If you worked in 2025, even part time, through gig work, or through self-employment, you should still check federal tax credits. Start with the IRS EITC tables and the EITC Assistant. Many parents who do not owe federal income tax still need to file a federal return to get refundable credits.
This guide is general information, not tax advice. Your return depends on your income, filing status, children claimed, tax ID numbers, custody facts, and papers you can show.
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 the federal EITC first. It is often the largest refundable tax credit for workers with lower or moderate income. You must file a federal return to claim it.
If you have children
Check the Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents. Use the IRS child credit page before you file.
If you paid care
Check the Child and Dependent Care Credit if you paid a provider so you could work, look for work, or attend school.
If you feel stuck
Use free filing help before paying a preparer. IRS Free File and VITA/TCE sites may help with basic returns.
For a wider tax overview, see ASMOM’s tax assistance guide. For broad state support, start with South Dakota help for more programs.
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
The Earned Income Tax Credit, often called EITC or EIC, is a federal credit for workers. Earned income can include wages, tips, gig work, self-employment, and some disability pay received before minimum retirement age. It does not include child support, unemployment, Social Security, interest, dividends, pensions, or alimony.
For tax year 2025, filed in 2026, the IRS lists these maximum EITC amounts. These are maximums, not promises. Your real credit can be lower.
| Qualifying children | 2025 max EITC | Single or head of household limit | Married filing jointly limit |
|---|---|---|---|
| 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 |
The 2025 investment income limit is $11,950 or less. EITC also has filing status, age, residency, and Social Security number rules. If another adult may claim the same child, get help before filing.
EITC reality check
The IRS may ask for proof that a child lived with you. School records, medical records, child care records, benefit letters, or a lease may help. Send copies, not originals, if the IRS asks for documents.
Child Tax Credit and ACTC
The federal Child Tax Credit may help if you claim a qualifying child who was under age 17 at the end of 2025. The 2025 IRS Schedule 8812 instructions say the maximum Child Tax Credit is $2,200 per qualifying child. The refundable Additional Child Tax Credit can be up to $1,700 per qualifying child.
Beginning with tax year 2025, the IRS says a 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 those credits. A child who does not have a valid SSN but has another valid taxpayer ID may fit the smaller Credit for Other Dependents instead.
Do not assume a child can be claimed just because you pay support, buy clothes, or cover school costs. The IRS looks at relationship, age, residency, support, dependent status, citizenship or residency, and tax ID rules.
If you share custody or another adult may claim the same child, ask a qualified preparer before filing. For custody, child support, or family-safety concerns, ASMOM’s legal help page may help you find safer next steps.
Child and Dependent Care Credit
The federal Child and Dependent Care Credit may help if you paid for care so you could work, look for work, or attend school. 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. The IRS says you must usually list the provider’s name, address, and taxpayer identification number. You can ask the provider for Form W-10 or a year-end statement with the needed details.
This tax credit is not the same as South Dakota child care subsidy. South Dakota Child Care Assistance helps eligible families pay child care costs while parents work, attend school, or both. The program may require a co-payment based on income and family size. Use the state child care application page if you need help with current or future care.
Keep these separate
The tax credit is claimed after the year ends. Child care assistance helps with current or future bills. You may need both, but they are not the same program. ASMOM’s child care guide explains more paths.
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 South Dakota does not impose a state income tax. This is why there is no South Dakota EITC or South Dakota child tax credit for individual income tax returns.
South Dakota does have sales tax, use tax, motor vehicle taxes, and property tax rules. Some relief programs can reduce or refund certain taxes, but they are not general programs for all parents. The state relief page says several South Dakota programs are for older adults and people with disabilities.
One example is the 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 on or before January 1, 2025, or disabled at any time during 2025, and meet income limits. The 2026 deadline is July 1, 2026. For questions, South Dakota DOR lists 1-800-829-9188, option 1.
If disability affects your household, see ASMOM’s disability help page. For utilities, heat, or shutoff help, ask 211 about local energy programs.
Free filing help in South Dakota
Many single mothers should not pay a large fee just to claim basic 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 are not allowed to charge hidden fees or sell refund anticipation loans through Free File.
VITA and TCE sites offer no-cost tax return preparation from IRS-certified volunteers. These sites often help people who qualify for EITC, older adults, people with disabilities, and people with limited English. Site hours change by season and location, so call before you go.
If you served in the military, check MilTax through Military OneSource. If you are comfortable filing online, use IRS Free File from the IRS site so you do not land on a paid look-alike page.
If you also need food or medical help, South Dakota DSS says you can apply, renew, or report changes for SNAP or Medicaid online through the state portal. For national next steps, see ASMOM’s community action help for local agencies.
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 delayed, denied, or confusing
If you claim EITC or the Additional Child Tax Credit, the IRS cannot issue the refund before mid-February. The hold applies to the whole refund, not just the credit part. For many early filers, the refund may arrive later if the return has errors or needs review.
Use IRS refund status before calling. The IRS says refund status is usually available 24 hours after e-filing a current-year return or 4 weeks after mailing a paper return.
If you receive a notice, read it before you call. 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.
If the problem is a denied, delayed, or closed benefit outside taxes, ASMOM’s benefits problem guide can help you plan the next call.
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.
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.
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. You may qualify for the federal Child and Dependent Care Credit if you paid for care so you could work, look for work, or attend school and meet IRS rules.
Where can I get free tax help?
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.
What if I missed the deadline?
File as soon as you can, especially if you may be due a refund. If you owe tax, penalties and interest can grow.
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.