EITC and Tax Credits for Single Mothers in Tennessee

Where to start

1. Pick the right year. Gather 2025 papers for a 2025 return. Keep 2026 papers for next year’s return.
2. List income. Add wages, tips, delivery jobs, home cleaning, babysitting, and other work. Keep records of cash work too.
3. Check each child. Note dates the child lived with you and who may claim the child. Do not assume being a single mother makes you eligible.
4. Check credits. Try the IRS EITC Assistant, then ask about child care, school costs, and health insurance.
5. Choose filing help. See the IRS free filing options and free tax-prep site finder. Some services are closed after tax season. Ask before you go.

The national tax-credit guide covers more family tax questions. The Tennessee state help page is a good place to start if you also need non-tax aid.

What has changed since June 2026?

The October 15, 2026 extended-filing deadline has passed for most 2025 returns. The IRS has also published higher EITC amounts for tax year 2026. The 2026 child care credit may cover a higher share of costs for some low-income families, while new Marketplace rules remove caps on repaying excess advance tax credits. Check the year on your return before using any amount or rule.

Quick reference

Which tax year and deadline applies?

Still filing for 2025? Use the 2025 credit amounts in the tables below. Even after the deadline, it can be worth filing. You may lose a refund if you wait too long. If you owe tax and cannot pay at once, file your return and ask about a payment plan. An extension to file was not an extension to pay.

Planning for 2026? Keep W-2s, care receipts, tuition records, and Marketplace updates. The 2026 EITC amounts are higher. Other tax rules also changed. You will usually use those amounts on a return filed in 2027.

When checking older IRS notices, focus on the tax year named on the letter. Do not use 2026 figures on a 2025 return. If a federal disaster notice applies to you, confirm the exact taxes and dates it covers.

Earned Income Tax Credit (EITC)

EITC is a federal credit for some workers with low or moderate pay. It is refundable, which means it may pay back more than the income tax you owe. It is not paid to every parent.

You need work income, the right filing status, and a valid Social Security number for you and any child used for EITC. A qualifying child generally must meet age, family-relationship, joint-return, and home-stay tests. Married parents who file apart face special rules. Even a worker without a qualifying child may qualify under separate rules.

Maximum EITC by tax year

These are the highest possible amounts, not amounts everyone gets. Your credit can be lower or zero. The 2025 investment-income limit is $11,950. The 2026 limit is $12,200. Check the IRS 2025 income tables and the official 2026 IRS limits.

Income limits for single and head-of-household filers

These limits are for single and head-of-household taxpayers, not joint returns. For a 2025 joint return, the four income limits were $26,214, $57,554, $64,430, and $68,675 (for zero, one, two, and three or more qualifying children). For 2026 joint returns, the matching limits are $26,820, $58,863, $65,899, and $70,244. A person below a limit is not automatically eligible.

To claim EITC, file Form 1040 or 1040-SR. Most people claiming a child for EITC also complete Schedule EIC. The IRS explains how to claim EITC. Cash and gig jobs count as work income, but you must report them and may owe self-employment tax.

Child Tax Credit and Additional Child Tax Credit

For both 2025 and 2026, the federal Child Tax Credit can be worth up to $2,200 per qualifying child. For eligible filers, up to $1,700 per qualifying child may be refundable through the Additional Child Tax Credit. The actual amount depends on income and other rules.

In general, the child must be under 17 at the end of the tax year and meet the dependent and U.S. status tests. The child needs a valid work-authorized Social Security number. Starting in 2025, the taxpayer also generally needs a valid SSN; extra rules apply to a married joint return. You generally need earned income above $2,500 for the refundable portion.

If you have an ITIN, or you are raising a child whose documents differ from yours, do not guess. Read the IRS Child Tax Credit rules or ask a certified tax preparer. A child may qualify for other tax benefits without qualifying for this credit.

Child and Dependent Care Credit

If you paid someone to care for a child so you could work or look for work, check this credit. The child is often under age 13. A spouse or dependent who cannot care for themselves may also count under IRS rules.

For both years, the expense limit generally is $3,000 for one qualifying person or $6,000 for two or more. For 2025, the usual credit rate was 20% to 35% of allowed expenses. For 2026, the rate can reach 50% for some lower-income filers. This credit is not refundable, so it may not help if you owe no federal income tax.

You generally need the care provider’s name, address, and tax ID for Form 2441. Keep receipts, invoices, and payment records. Ask for a year-end statement that shows which tax year you paid for care. Employer-paid care benefits can change what you may claim; you cannot use the same costs twice. The IRS explains the 2026 child care rules.

If care bills are too high all year, ask Tennessee’s state child care assistance program about subsidies. This is separate from a tax credit, and may have a waitlist or other rules.

Education tax credits

Parents and students who paid eligible college or job-training costs may qualify for the American Opportunity Tax Credit or Lifetime Learning Credit. These credits have different school, income, and expense rules. The American Opportunity credit may be partly refundable, while the Lifetime Learning credit is not.

Check school records and Form 1098-T. You cannot claim the same expense twice for a credit and another tax break. Scholarships can also affect which expenses count. For 2026 returns, new work-authorized SSN rules apply to the taxpayer and the student claimed for these credits. Read the IRS education credit guide and the 2026 ID change before filing.

If you need school help before a refund arrives, see Tennessee education grants for FAFSA, grants, and scholarship routes. The tax credit and school aid are separate programs.

Premium Tax Credit for health insurance

If you used a Health Insurance Marketplace plan and got help paying monthly costs, look for Form 1095-A. You may need IRS Form 8962 to compare advance payments with the amount you qualified for based on the year’s actual income and family size.

Important year change: For 2025, repayment limits may protect some families who received too much advance credit. Beginning with tax year 2026, those repayment caps are gone. If you get more advance credit than you were allowed, you generally must pay back the full extra amount. See the IRS 2026 repayment rule.

Tell the Marketplace when your pay, address, household, or available coverage changes. Do not wait until the next tax return. Use IRS Form 8962 and HealthCare.gov tax form guidance to check what you need. Medicaid, TennCare, and Marketplace plans have different rules. Ask a trained counselor if you are not sure.

Tennessee tax rules and other relief

Tennessee does not tax wages under a state individual income tax. It has no state earned-income credit. This does not mean every tax is zero. Sales and property taxes still affect family budgets.

Food ingredients generally have a lower state sales tax rate than many other purchases. Candy, prepared food, supplements, alcohol, and tobacco may be taxed differently. Do not assume every food sold in a store has the lower rate.

Tennessee’s 2026 sales tax holiday ran from July 31 through August 2. Eligible clothing and school supplies cost $100 or less per item; eligible computers cost $1,500 or less per item. Online eligible purchases can count. Use the official holiday-date rules and list of qualifying items for the next event; do not reuse the 2026 dates in 2027.

The state’s property tax relief and property tax freeze programs are not cash credits on a federal tax return. The freeze is a local option. A young parent who does not meet the homeowner or age/disability rules would not get this benefit just for being a single mother.

Free tax filing and local help in Tennessee

For the 2026 filing season, IRS Free File guided tax tools were available for people with 2025 adjusted gross income of $89,000 or less, subject to partner rules. The 2026 guided filing season ran through October 15. Check the IRS site for current availability before trying to use it after that date. Do not assume all prior-year returns can be filed through the same online offer.

The IRS Volunteer Income Tax Assistance (VITA) program helps many people with lower income, disabilities, or language needs. Tax Counseling for the Elderly (TCE) focuses on taxpayers 60 and older. Not every site can handle complex gig income or business returns. Ask before you go, and never pay a fee to a volunteer site advertised as free.

Where to ask in your part of Tennessee

• Nashville and nearby counties: United Way of Greater Nashville says its in-person 2026 VITA sites are closed. Its Nashville VITA page gives updates on future dates and self-file choices.
• Memphis and Shelby County: Memphis Public Libraries’ LINC tax help page lists tax-season services and 2-1-1 referrals. Many listed 2026 dates are over; call before a visit.
• Chattanooga: The Urban League’s free tax-preparation page explains its VITA service. Confirm whether it is taking new appointments.
• Other Tennessee towns: Ask your county’s 2-1-1 service or check the federal site finder for a VITA or TCE location. Sites, hours, and appointments change with tax season.

Bring all income forms and child records. If you missed the 2025 return deadline, say that when making the appointment. Ask whether the site can prepare a prior-year return or refer you elsewhere. Some free-tax sites can also help you correct a return, but not all can.

Documents to gather

Keep originals safe, and take copies or photos only through a trusted, secure process. The person preparing your taxes may need these records:

Do not email your Social Security number to a random helper. Before sharing tax papers, make sure you found a real site or trusted preparer. Keep a copy of your return and proof it was sent.

If a refund is late, reduced, or denied

Start with the IRS refund checker. It gives more useful case details than guessing from a normal processing time. For returns claiming EITC or the Additional Child Tax Credit, federal law stops the IRS from releasing the refund before mid-February. That rule alone does not explain a refund still missing many months later. The IRS has a page on EITC refund timing.

1. Read the notice. Find the tax year, amount, reason, and response date. Save the envelope and every page.
2. Compare your return. Check names, income, children, bank details, and attached forms. If the IRS asks for proof, send what the notice requests by its deadline.
3. Ask about appeal rights. Different IRS letters have different reply or appeal steps. Do not assume you have unlimited time.
4. Check Form 8862. If EITC, CTC, ACTC, Credit for Other Dependents, or American Opportunity Tax Credit was denied in a prior year for a reason beyond a math or clerical error, you may need Form 8862 to claim it again. Check the IRS credit denial guidance.
5. Get tax-dispute help. A Low Income Taxpayer Clinic may help with audits, denied credits, or debt disputes if you qualify. The Taxpayer Advocate Service can help in some serious hardship cases.

Keep the date, name, and reference number when you contact the IRS. If you already filed and found a mistake, ask whether an amended return is needed. Do not make up records to speed a refund.

Phone scripts