EITC and Tax Credits for Single Mothers in Virginia

Where to start

Tax credits can feel confusing, but you do not have to know every rule before you ask for help. Start with the credits most likely to matter for a working single mother in Virginia.

1. Check federal EITC first. Use the IRS EITC page if you worked during the year, including part-time, seasonal, gig, or self-employment work.
2. Check child credits. If your child lived with you and has the required Social Security number, review the federal Child Tax Credit.
3. Check Virginia credits. If you claim federal EITC, you may also qualify for Virginia EITC. If your income is very low, compare it with Virginia’s Credit for Low Income Individuals.
4. Use free filing help. Many single parents can file free through IRS Free File, VITA, TCE, or approved free software partners.
5. Do not guess on custody or dependents. If another parent, grandparent, or relative may claim the same child, get help before filing.

For a broader list of tax help paths, see ASMOM’s tax help guide. For other Virginia support programs, start with the Virginia help guide.

Quick reference: tax credits and deductions that may help

Federal Earned Income Tax Credit

The Earned Income Tax Credit is for people who worked and had earned income. Earned income can include wages, tips, some gig work, and net self-employment income. The EITC is often important for single mothers because the credit can be larger when a qualifying child lives with you.

For tax year 2025, the IRS lists these basic income and maximum credit amounts for single, head of household, qualifying surviving spouse, or married filing separate filers. Married filing separate has special rules, so get help before using that status.

These are not promised refund amounts. Your credit depends on your exact income, filing status, number of qualifying children, and other IRS rules. For 2025, the IRS investment income limit is $11,950 or less.

Common EITC rules that trip people up

• Your child usually must meet relationship, age, residency, and joint return tests.
• A child usually must have lived with you in the United States for more than half the year.
• You and your qualifying child usually need valid Social Security numbers issued by the due date of the return.
• If more than one person can claim the same child, IRS tie-breaker rules may apply.
• If you are self-employed, you need records that show your income and expenses.

If your main question is about the federal child credit, ASMOM has a separate Child Tax Credit guide.

Virginia EITC and low-income tax credits

Virginia has more than one low-income credit. This is where many old articles get confusing. The important point is simple: you may need to compare the Virginia refundable EITC, the Virginia nonrefundable EITC, and the Credit for Low Income Individuals. You cannot stack them all.

For tax year 2025, Virginia says the refundable state EITC equals 20% of the federal EITC. Because it is refundable, it may increase a refund after your Virginia tax is reduced to zero. Virginia also has a nonrefundable EITC, but a nonrefundable credit can only reduce tax you owe. It does not create a refund by itself.

The Credit for Low Income Individuals is different. Virginia says it is based on family Virginia adjusted gross income and federal poverty guidelines. It may be up to $300 for each personal and dependent exemption, but it is nonrefundable. Use the current Virginia form instructions before claiming it. The federal poverty guidelines can help you understand why household size matters.

Child, care, school, and health coverage credits

Many single mothers should check more than EITC. These credits and deductions may also matter.

Child Tax Credit and Additional Child Tax Credit

For 2025, the federal Child Tax Credit can be up to $2,200 for each qualifying child, and the refundable Additional Child Tax Credit can be up to $1,700 for each qualifying child. Your child must meet IRS rules. The child must be under age 17 at the end of the year, claimed as your dependent, and have the required Social Security number for the Child Tax Credit.

The refundable part depends on earned income and other rules. If your return claims the Additional Child Tax Credit, the IRS cannot issue that part of the refund before mid-February.

Child and Dependent Care Credit

If you paid for child care so you could work or look for work, you may qualify for the federal Child and Dependent Care Credit. This can include care for a child under 13, or care for a disabled spouse or dependent who cannot care for themselves.

You need the provider’s name, address, and taxpayer identification number unless the IRS allows an exception. The provider generally cannot be your spouse, the other parent of your under-13 child, your dependent, or your child under age 19.

Virginia also has a child and dependent care expense deduction. Virginia says the deduction is based on the expenses used to calculate your federal credit, not the federal credit amount. If child care is still too expensive, also check child care help.

Education credits

If you or your child paid qualified college costs, check the American Opportunity Tax Credit and Lifetime Learning Credit through the IRS education credits page. You cannot use both credits for the same student in the same year. If school costs are a major problem, see education grants.

Saver’s Credit

If you made eligible retirement contributions, the Saver’s Credit may help. The credit is not refundable, so it can reduce tax but will not create a refund by itself. IRS Form 8880 explains the income limits and credit rates.

Premium Tax Credit

If you bought health insurance through Virginia’s marketplace and received advance premium tax credits, you usually need Form 1095-A and IRS Form 8962. Review Marketplace tax credits and IRS Form 8962 before filing. For health coverage help beyond taxes, see healthcare assistance.

Free filing help in Virginia

You may not need to pay to file. Free filing can be especially helpful if you are claiming EITC, the Child Tax Credit, or Virginia low-income credits.

Virginia says e-file with direct deposit is usually the fastest filing method. The state also gives instructions on Virginia filing for residents, part-year residents, and nonresidents.

What to gather before you file

Good records lower the chance of delays. Bring copies or clear photos if you use a free tax site.

Filing dates and refund timing

For 2025 federal income tax returns, the regular federal deadline was April 15, 2026. Virginia’s regular individual income tax deadline for 2025 returns was May 1, 2026. If you missed a deadline, file as soon as you can. An extension gives more time to file, but it usually does not give more time to pay tax due.

Virginia gives many individual taxpayers an automatic six-month filing extension. You do not need to file a paper extension for that, but you still need to pay any tax owed by the original due date to avoid extra charges.

Refund timing depends on how you file, whether the return is complete, and whether there are errors or identity checks. Virginia says e-filed returns can take up to four weeks to process, while mailed returns can take up to ten weeks. You can use the Virginia refund tool or call the refund line.

Federal refunds that include EITC or the Additional Child Tax Credit are also subject to special timing rules. The IRS IRS refund timing page explains why those refunds cannot be issued before mid-February.

If you are denied, delayed, audited, or overwhelmed

If your refund is delayed, start with the official refund tools. Do not pay a company just to check a refund status that you can check yourself. For Virginia tax questions, contact Virginia Tax. For unresolved state tax problems after normal contacts have not worked, review Virginia’s taxpayer rights information.

If you have an IRS notice, audit, EITC problem, identity issue, or tax debt that you cannot handle alone, check the IRS LITC map. Low Income Taxpayer Clinics are independent from the IRS and may help low-income taxpayers with tax disputes. If the issue also affects custody, support, housing, domestic violence, or benefits, check ASMOM’s legal help page.