Tennessee EITC and Tax Credits for Single Mothers: The No‑Fluff 2025 Guide

Last updated: September 2025

Tennessee has no state income tax and no state EITC, so the big wins for single moms come from federal credits and a few Tennessee tax breaks that lower other taxes (property and sales tax). This guide gives you step‑by‑step actions, exact 2024–2025 dollar amounts from official sources, timelines, local contacts, and backup plans if something goes sideways.

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Quick Help (Start Here)

• File a federal tax return to get the money. Even with $0 tax due, you must file Form 1040 to claim the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), and other credits. Free help: call IRS VITA at 800‑906‑9887 or AARP Tax‑Aide at 888‑227‑7669 to find free, in‑person prep in Tennessee. Find VITA/TCE near you (official). (irs.gov)
• Know your EITC limits. For 2025 returns (filed in 2026), the max EITC is $8,046\ast \ast with3+kids,\ast \ast$7,152 with 2, $4,328\ast \ast with1,\ast \ast$649 with no kids. Single/Head‑of‑Household phase‑out is complete at income of $61,555\ast \ast (3+),\ast \ast$57,310 (2), $50,434\ast \ast (1),\ast \ast$19,104 (none). IRS inflation adjustments for 2025. (irs.gov)
• Expect your EITC/ACTC refund around early March if you e‑file and choose direct deposit. The IRS updates “Where’s My Refund?” for most early filers by about late‑February; earliest deposits typically land by around March 3. IRS refund timing for EITC/ACTC. (irs.gov)
• CTC basics (2024–2025): up to $2,000\ast \ast perchildunder17,withupto\ast \ast$1,700 refundable as the Additional CTC each year. File Schedule 8812 with your 1040. IRS Schedule 8812 instructions (2024) and IRS 2025 inflation bulletin. (irs.gov)
• Tennessee specifics: No state income tax and no state EITC/CTC/CDCTC. Tennessee’s tax help is in other places: property tax relief/freeze, sales tax holiday for back‑to‑school, and a reduced 4% state sales tax on groceries plus local rate. TN Dept. of Revenue grocery tax, Hall income tax repeal, no TN EITC. (revenue.support.tn.gov, taxcreditsforworkersandfamilies.org)
• File for free online: IRS Free File opens each January; IRS Direct File is available in Tennessee for simple returns. Start at IRS.gov. Free File 2025; Treasury: Direct File states incl. Tennessee. (irs.gov, home.treasury.gov)

What’s New for 2025 (for filing in 2026)

• EITC maximums rose due to inflation: up to $8,046 with 3+ kids. See the full 2025 table below. (irs.gov)
• Standard deduction increased to $22,500\ast \ast (HeadofHousehold),\ast \ast$15,000 (Single), $30,000 (Married Filing Jointly). This helps many single moms, especially those claiming Head of Household. (irs.gov)
• The Additional Child Tax Credit refundable cap remains $1,700 per child for 2025. (irs.gov)
• IRS Direct File is available in Tennessee for eligible simple returns. The Treasury Department estimates up to about 800,000 Tennesseans could be eligible to use Direct File in Filing Season 2025. (home.treasury.gov)
• PATH Act refund timing continues: IRS cannot release EITC/ACTC refunds before mid‑February; earliest direct deposits are typically around the first week of March for early e‑filers with direct deposit and no issues. (irs.gov)

Quick Reference Cheat Sheet

The Earned Income Tax Credit (EITC) — Your Biggest Refund Builder

Step 1 — Check 2025 and 2024 limits fast

Use this table (single or Head of Household). If your income is below the “completed phase‑out” number, you may qualify.

Sources: IRS Rev. Proc. 2024‑40/IRB 2024‑45 (2025 amounts) and IRS EITC income limits for 2024. (irs.gov, eitc.irs.gov)

Step 2 — Confirm you meet the basic rules

• You, your child(ren), and (if applicable) your spouse must have valid Social Security numbers issued by the due date of your return. No SSN = no EITC. IRS EITC Basic Qualifications. (eitc.irs.gov)
• Investment income must be within the IRS limit for the year (e.g., $11,600 for 2024). Check the IRS page for the current year’s amount. (eitc.irs.gov)
• Your qualifying child must live with you more than half the year and meet relationship/age rules. IRS EITC rules. (eitc.irs.gov)

Step 3 — File the right forms

• File Form 1040 and add Schedule EIC if you claim children. How to claim EITC. (irs.gov)

Required documents (bring to VITA/AARP or when you file)

• Photo ID; Social Security cards (or SSA‑1099) for you and dependents; proof the child lived with you (school, medical, or childcare records with address and dates).
• All W‑2s; 1099‑NEC/1099‑K if you did gig/self‑employment; daycare provider info (name, address, EIN/SSN); Form 1095‑A if you had Marketplace insurance.
• Direct deposit info (routing/account number) for fastest refunds.

Timelines and how the refund flows

• Law requires the IRS to hold EITC/Additional CTC refunds until mid‑February. For early e‑filers choosing direct deposit, most see a deposit by about March 3 if there are no issues. “Where’s My Refund?” typically shows dates by around late February for these returns. IRS refund timing for EITC/ACTC. (irs.gov)

Real‑world Tennessee examples

• A Memphis mom with two kids, earning $23,500\ast \ast fromtwoW‑2jobs,likelyqualifiesnearthetopoftheEITCrangefor2025(twokidsmax\ast \ast$7,152), plus the CTC (see below). Use the IRS EITC Assistant to estimate your exact amount. IRS EITC Assistant. (go.usa.gov)
• A Knoxville mom with one child who started a side gig (1099‑NEC) still qualifies as long as net self‑employment income and total income stay under the limits. Be sure to report self‑employment income correctly to avoid EITC delays. (irs.gov)

Common mistakes to avoid

• Missing or incorrect SSNs for you or your child.
• Claiming a child who didn’t live with you more than half the year.
• Using Married Filing Separately unless you meet the special “separated spouse” rule (very specific). Use the IRS Assistant if unsure.
• Not reporting self‑employment income or filing without Schedule SE when required. This triggers audits, holds, and denials.
• Filing before you have all W‑2/1099 forms; corrections cause long delays.

Sources: IRS EITC rules and claiming guide. (irs.gov)

What to do if this doesn’t work (Plan B)

• Verify your eligibility with a certified preparer at VITA/TCE (call 800‑906‑9887) or AARP Tax‑Aide (888‑227‑7669).
• If the IRS denied EITC before, you may need Form 8862 to reclaim it; get help before you file.
• If you’re stuck in an audit or owe money because of an EITC issue, contact a Low‑Income Taxpayer Clinic (LITC). Use the IRS LITC map or Publication 4134; general info at IRS LITC. (irs.gov)

Child Tax Credit (CTC) and Additional CTC

• Amount: up to $2,000\ast \ast perchildunderage17atyear‑end;upto\ast \ast$1,700 per child may be refundable (Additional CTC) for tax years 2024 and 2025. File Schedule 8812. IRS Schedule 8812 (2024). IRS IRB 2024‑45 (2025 refundable cap). (irs.gov)
• Income phase‑out: starts at $200,000\ast \ast (HeadofHousehold/Single)and\ast \ast$400,000 (MFJ). See Schedule 8812 instructions. (irs.gov)
• SSN requirement: each child must have a Social Security number valid for employment by the return due date. IRS FAQ for tax credits and TINs. (eitc.irs.gov)

How to apply

• File Form 1040 and Schedule 8812. Use IRS Free File or direct help via VITA/AARP if you qualify. (irs.gov)

Required documents

• Child’s SSN; proof the child lived with you (school/medical/childcare records); income forms.
• If denied in a prior year, Form 8862 may be required.

Timelines and reality check

• Refunds with Additional CTC are held until mid‑February and follow the same schedule as EITC refunds (see above). Earliest deposits for early e‑filers with direct deposit are typically about March 3. IRS refund timing for EITC/ACTC. (irs.gov)

What to do if this doesn’t work

• If your child lacks an SSN this year, consider whether you can claim the nonrefundable Credit for Other Dependents (ODC) instead.
• Check VITA/AARP for help to amend if you discover you qualified later (generally up to 3 years to amend). IRS: claim prior years. (irs.gov)

Child and Dependent Care Credit (CDCTC)

• For work‑related care costs only. Worth 20%–35% of up to $3,000\ast \ast ofexpensesforonequalifyingchildor\ast \ast$6,000 for two or more; most households over certain incomes get 20%. File Form 2441. IRS Instructions for Form 2441 (2024). (irs.gov)
• You must provide the care provider’s name, address, and SSN/EIN on the form.
• Keep receipts and provider statements; missing provider info is a common reason claims are reduced or denied.

Real‑world tip

• If grandma watched your child and you paid her, you can claim it if she is eligible as a provider (not your child’s parent or your spouse, and other rules apply). Confirm in the Form 2441 instructions. (irs.gov)

What to do if this doesn’t work

• Ask your childcare provider for a year‑end statement with their EIN/SSN.
• If your expenses were paid through a dependent care FSA at work, coordinate the limits with Form 2441 to avoid double‑counting.

Education Credits (AOTC and LLC)

• AOTC: up to $2,500\ast \ast pereligiblestudent;upto\ast \ast$1,000 is refundable. Good for the first four years of higher ed (degree or credential). You’ll need Form 1098‑T from the school. IRS AOTC page. (irs.gov)
• LLC: up to $2,000 per return, nonrefundable; available for unlimited years, including part‑time or skills courses. IRS LLC page. (irs.gov)
• Income limits apply and can phase out your credit; see Publication 970. (irs.gov)

What to do if this doesn’t work

• If the school billed you in December but you paid in January, read Pub. 970 on timing rules.
• If you didn’t receive Form 1098‑T, contact the registrar or bursar’s office quickly; many schools post it online.

Premium Tax Credit (Marketplace Health Insurance)

• For 2025, the cap on what you’re expected to pay for the benchmark silver plan remains 0%–8.5% of income (enhanced under ARPA/IRA through 2025). You reconcile on Form 8962. See the IRS applicable percentage table for 2025 in Rev. Proc. 2024‑35. (irs.gov)
• If you got advance payments (APTC), you must file Form 8962, or the IRS can hold refunds.
• Report income changes to the Marketplace promptly to avoid owing back APTC.

Standard Deduction and Filing Status (Head of Household)

• 2025 standard deduction: $22,500\ast \ast (HOH),\ast \ast$15,000 (Single), $30,000\ast \ast (MFJ).2024amountswere\ast \ast$21,900, $14,600\ast \ast ,\ast \ast$29,200 respectively. [IRS IRB 2024‑45]. (irs.gov)
• Head of Household typically requires a qualifying child or dependent who lived with you more than half the year, and you paid over half the cost of keeping up the home. Check Form 1040 instructions if unsure.

Saver’s Credit (Retirement Savings Contributions Credit)

• Worth up to $1,000\ast \ast (\ast \ast$2,000 MFJ) based on a percentage (50/20/10%) of your retirement contributions (IRA, 401(k), 403(b), 457(b), ABLE for disabled beneficiaries), if your income is under set limits. Claim on Form 8880. IRS Saver’s Credit page. (irs.gov)
• Tip: You can make an IRA contribution up to the April filing deadline and still count it for the prior tax year. The IRS publishes specific income thresholds annually—check the latest Form 8880 instructions or the IRS Saver’s Credit page linked above.

Tennessee‑Specific Tax Breaks Worth Using

• No state income tax (Hall tax on dividends/interest fully repealed as of January 1, 2021). That means no state EITC/CTC. TN Dept. of Revenue Hall Tax Repeal. (revenue.support.tn.gov)
• Sales tax holiday (back‑to‑school): 2025 dates are July 25–27. Clothing and school/art supplies priced $100orless\ast \ast peritemandcomputers\ast \ast$1,500 or less are tax‑free. TN Dept. of Revenue Sales Tax Holiday. (tn.gov)
• Grocery sales tax: Tennessee charges 4% state tax on food/food ingredients plus the local rate. TN DOR Food & Food Ingredients notice. (revenue.support.tn.gov)
• Property Tax Relief and Freeze (for seniors, disabled homeowners, and disabled veterans; handled by your County Trustee). See the state Comptroller’s pages and your county trustee. TN Comptroller – Tax Relief and Tax Freeze. For veterans, see TN property tax relief for disabled veterans. County trustee directory: Tennessee Trustee Association. (comptroller.tn.gov, tn.gov, tennesseetrustee.org)

Tables You Can Use Today

Table A — EITC at a glance (2025 vs 2024)

Sources: IRS IRB 2024‑45; IRS EITC 2024. (irs.gov, eitc.irs.gov)

Table B — Child Tax Credit (key points)

Sources: IRS Schedule 8812 (2024); IRS IRB 2024‑45 (2025 refundable cap). (irs.gov)

Table C — Child & Dependent Care Credit snapshot

Source: IRS Instructions for Form 2441. (irs.gov)

Table D — Standard Deduction (helps many HOH filers)

Source: IRS IRB 2024‑45. (irs.gov)

Table E — Forms you’ll likely need and where they live

Free, Trustworthy Filing Help in Tennessee

• IRS VITA/TCE: Call 800‑906‑9887 to locate free sites; see IRS VITA/TCE programs. (irs.gov)
• AARP Tax‑Aide: Call 888‑227‑7669 or see AARP Tax‑Aide Tennessee. (states.aarp.org)
• IRS Direct File (simple returns) and IRS Free File (guided software) from IRS.gov each filing season. Free File 2025; Direct File states. (irs.gov, home.treasury.gov)
• IRS in‑person help (by appointment): call 844‑545‑5640 for a Taxpayer Assistance Center (TAC). IRS TAC appointment info. (irs.gov)
• Low‑Income Taxpayer Clinics (representation in disputes/audits): see IRS LITC locator & Pub. 4134. (irs.gov)

Application Checklist

• IDs: your photo ID; SSNs for everyone listed.
• Income: W‑2s; 1099‑NEC/1099‑K; unemployment (1099‑G); Social Security (SSA‑1099) if any.
• Kids: school/medical/childcare records showing your address and child’s residency for >6 months.
• Childcare: provider statement with EIN/SSN, address, amount paid.
• Education: 1098‑T, tuition/fees receipts, and book/material receipts (AOTC/LLC).
• Health insurance: 1095‑A (Marketplace) for PTC.
• Banking: routing and account numbers for direct deposit.
• Prior letters: any IRS notices about EITC/CTC or prior denials (may need Form 8862).

Common Mistakes to Avoid

• Filing before you have all your W‑2s/1099s.
• Claiming Head of Household when your child didn’t live with you >6 months.
• Forgetting to include self‑employment income (even from small DoorDash/Instacart gigs).
• Missing SSNs or wrong dates of birth.
• Skipping Form 8962 when you had Marketplace insurance (1095‑A). The IRS can hold your refund until you file it. (irs.gov)

If This Doesn’t Work — Plan B Options

• Free in‑person help: VITA/TCE (800‑906‑9887) or AARP (888‑227‑7669).
• IRS TAC appointment: 844‑545‑5640 (bring notices, ID). (irs.gov)
• Audit/denial: contact a Tennessee LITC via the IRS LITC map or Publication 4134. (irs.gov)

Local Tennessee Resources (beyond taxes)

• 211 Tennessee: dial 211 or search tn211.org for rent, utilities, food, childcare, and free tax prep listings. United Way call/text options are available (text ZIP to 898‑211) in many areas. (tn211.myresourcedirectory.com, unitedwaygreaternashville.org)
• Property Tax Relief/Freeze help: call your County Trustee (find at Tennessee Trustee Association) or see the state Comptroller’s pages: Tax Relief and Tax Freeze. (tennesseetrustee.org, comptroller.tn.gov)
• Legal help:
  • Legal Aid Society of Middle TN & the Cumberlands: 800‑238‑1443 (office list and counties). (las.org)
  • West Tennessee Legal Services: 800‑372‑8346 (contact). (wtls.org)
  • Memphis Area Legal Services: 866‑361‑9001 or 901‑523‑8822 (contact). (malsi.org)
• Faith/community aid (examples):
  • Salvation Army Nashville: 615‑242‑0411 (rent/utility, food). Program page. (southernusa.salvationarmy.org)
  • Catholic Charities—Diocese of Nashville: 615‑352‑3087 (contact). (cctenn.org)

Diverse Communities: Practical Notes

• LGBTQ+ single mothers: VITA/TCE sites offer inclusive service. If name/gender markers changed, bring ID and Social Security documentation to avoid mismatches.
• Single mothers with disabilities or disabled children: Keep SSA award letters and disability documentation. Disabled children can qualify you for EITC at any age if they meet the IRS disability definition. IRS EITC child rules. (eitc.irs.gov)
• Veteran single mothers: Disabled veterans may qualify for Tennessee property tax relief (up to market value cap rules); contact your County Trustee and see the state veteran relief page. (tn.gov)
• Immigrant/refugee single moms: EITC requires SSNs for you and children. For CTC, each child must have an SSN; you can have an ITIN yourself for some credits. If you need an ITIN appointment, call the IRS TAC line 844‑545‑5640. (eitc.irs.gov, irs.gov)
• Tribal citizens: If enrolled and living on or near tribal lands, check tribal assistance programs alongside federal credits; you still claim federal tax credits if you have taxable earned income.
• Rural single moms with limited access: Use Free File or Direct File on a smartphone; VITA partners also offer virtual prep in some areas. (irs.gov, home.treasury.gov)
• Single fathers: Same rules apply; if the child lived with you >6 months and other tests are met, you can claim HOH, EITC, and CTC.
• Language access: IRS helpline offers translation; VITA/TCE often have bilingual volunteers. IRS help options. (irs.gov)

Reality Checks, Warnings, and Pro Tips

• Refund timing: Even with a perfect return, EITC/ACTC refunds don’t arrive before mid‑February; most early filers see the money in early March. Plan bills accordingly. IRS EITC/ACTC timing. (irs.gov)
• Head‑of‑Household audits are common. Keep proof your child lived with you (school or medical records showing your address and dates).
• Don’t pay high prep fees if your return is simple. Use VITA/AARP or IRS Direct File/Free File.
• Keep childcare receipts and provider info handy; missing EIN/SSN is a frequent CDCTC problem. (irs.gov)
• Your tax credit refunds (EITC/CTC) generally don’t count as income for SNAP/TANF/Medicaid for at least 12 months. See Schedule 8812 instructions. (irs.gov)

“Call Your Local Office” — With Numbers and Links

• IRS TAC appointment line: 844‑545‑5640 (find offices and services; bring ID and notices). (irs.gov)
• VITA/TCE site locator: 800‑906‑9887; AARP Tax‑Aide: 888‑227‑7669. (irs.gov, states.aarp.org)
• County Trustee (property tax relief/freeze): use the state directory at Tennessee Trustee Association. (tennesseetrustee.org)
• 211 Tennessee: dial 211 or search by county/ZIP at tn211.org. (tn211.myresourcedirectory.com)

How This Guide Beats the Top Search Results

• Uses 2025 EITC/standard deduction amounts directly from the IRS, not old 2023/2024 figures.
• Gives Tennessee‑specific actions: no state income tax (so no state EITC), but real savings via the sales tax holiday, 4% grocery tax, and property tax relief/freeze programs—with official links and local office directories.
• Adds realistic timelines (PATH Act dates) and Plan B options (LITCs, TAC appointments) many lists skip. (irs.gov)
• Bundles free filing options that actually exist in Tennessee for 2025 (IRS Direct File, Free File, VITA/AARP) with phone numbers. (home.treasury.gov, irs.gov)

What to Expect After You File

• E‑file + direct deposit: most refunds within 21 days, except EITC/ACTC which release after mid‑February; earliest early‑season deposits usually the first week of March. Track on “Where’s My Refund?” once a day. (irs.gov)
• Paper returns: can take 4–8+ weeks; avoid if you need money soon.
• Amended returns (1040‑X): many weeks; only amend if you’re sure it helps.

About This Guide

Compiled by the ASingleMother.org Editorial Team

This guide uses official sources from Tennessee Department of Revenue, Tennessee Comptroller, IRS, U.S. Treasury, and established nonprofits. This guide is produced based on our Editorial Standards using only official sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.

Last verified September 2025, next review April 2026.

Please note that despite our careful verification process, errors may still occur – email info@asinglemother.org with corrections and we respond within 48–72 hours.

Disclaimer

Program rules and dollar amounts can change. Always verify details with the IRS and the Tennessee agencies linked in this guide before applying. We do not provide legal advice.

Security reminder: never email or text your SSN, bank numbers, or tax documents to anyone. Use secure portals or hand‑deliver to trusted preparers. If you need to visit an IRS office, call 844‑545‑5640 for an appointment. (irs.gov)

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Sources (selected)

• IRS EITC 2024 income limits and ranges; EITC fast facts. (eitc.irs.gov)
• IRS IRB 2024‑45 (2025 EITC amounts; 2025 refundable Additional CTC; 2025 standard deduction). (irs.gov)
• IRS: When to expect EITC/ACTC refunds (PATH Act timing). (irs.gov)
• IRS Schedule 8812 (2024) instruction highlights. (irs.gov)
• IRS Instructions for Form 2441 (CDCTC). (irs.gov)
• IRS AOTC and Publication 970; LLC. (irs.gov)
• IRS Rev. Proc. 2024‑35 (Premium Tax Credit applicable % for 2025). (irs.gov)
• Tennessee Dept. of Revenue—Hall tax repeal; grocery tax; sales tax holiday. (revenue.support.tn.gov, tn.gov)
• Tennessee Comptroller—Property Tax Relief/Freeze. (comptroller.tn.gov)
• U.S. Treasury—Direct File states (includes Tennessee). (home.treasury.gov)
• IRS Free File (2025 season). (irs.gov)
• IRS VITA/TCE; AARP Tax‑Aide; IRS TAC appointment line; LITC. (irs.gov, states.aarp.org)

IRS data points: EITC served ~23 million families, ~$64B (2024 figures); EITC 50th anniversary release. (irs.gov)

If you spot an error or a broken link, email info@asinglemother.org so we can fix it fast.

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