Last updated: June 20, 2026
Bottom line
If you worked in 2025 and had low or moderate income, the federal Earned Income Tax Credit may lower your tax bill or increase your refund. Virginia also has its own low-income tax credits, including a refundable Virginia Earned Income Tax Credit for people who qualify for the federal EITC.
For 2025 Virginia returns, the refundable Virginia EITC is 20% of your federal EITC. Virginia also has a Credit for Low Income Individuals, but you cannot claim that credit and a Virginia EITC on the same return. A free tax site, trusted preparer, or the Virginia credit page can help you compare them.
This guide is general tax information only. It is not tax advice. Your filing status, income, children, Social Security numbers, custody facts, residency, and tax letters can change what you may claim.
If you need help before a refund arrives
A tax refund is not emergency help. Refunds can be delayed, especially when a return claims the Earned Income Tax Credit or Additional Child Tax Credit. If you need food, rent, child care, diapers, utility help, or safe housing now, use local help while your return is being prepared or processed.
Food and cash help
Start with SNAP in Virginia, TANF in Virginia, and Virginia WIC if you are pregnant, postpartum, or caring for young children.
Housing and bills
If rent, shelter, or a shutoff notice is the problem, check housing help, utility help, and emergency help.
Local referrals
211 Virginia can connect families with food, housing, utility, child care, legal, tax, and local support. You can also use its online search by ZIP code.
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, single parent, pregnant mother, or caregiver in Virginia.
- Check federal EITC first. If you worked in 2025, including part-time, seasonal, gig, delivery, cleaning, caregiving, or self-employment work, review the IRS EITC page.
- Check child credits. If your child lived with you and meets the rules, review the federal Child Tax Credit.
- Check Virginia credits. If you claim federal EITC, compare the refundable Virginia EITC with the Credit for Low Income Individuals.
- Use free filing help. Many families can file free through IRS Free File, VITA, TCE, or approved Virginia options.
- Do not guess on 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 support programs, start with the Virginia help guide.
Quick reference: credits that may help
| Help path | What it may do | Where to check | Reality check |
|---|---|---|---|
| Federal EITC | May reduce tax or increase a refund for workers with low or moderate income. | EITC tables | You must meet IRS rules for income, work, filing status, children, and investment income. |
| Virginia refundable EITC | May add a Virginia refund for people who claim federal EITC. | 2025 tax laws | Virginia says the refundable credit is 20% of federal EITC for 2025 returns. |
| Credit for Low Income Individuals | May lower Virginia tax for households below federal poverty guidelines. | Virginia Schedule ADJ | You cannot use it with Virginia EITC on the same return. |
| Child Tax Credit | May reduce federal tax for qualifying children. | Schedule 8812 | Child, age, residency, support, dependent, and SSN rules matter. |
| Child care credit | May help with care costs paid so you could work or look for work. | Form 2441 | You need provider information and qualifying expenses. |
| Virginia care deduction | May allow a state deduction for eligible care expenses. | Virginia deductions | Virginia uses eligible expenses, not the federal credit amount. |
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 parents because the credit can be larger when a qualifying child lives with you.
For tax year 2025, the IRS lists these basic income limits and maximum credit amounts for taxpayers filing as single, head of household, married filing separately, or qualifying surviving spouse. Married filing jointly limits are higher. Married filing separately has special rules, so get help before using that status.
| Qualifying children | 2025 income must be under | Maximum 2025 EITC |
|---|---|---|
| 0 | $19,104 | $649 |
| 1 | $50,434 | $4,328 |
| 2 | $57,310 | $7,152 |
| 3 or more | $61,555 | $8,046 |
These are not promised refund amounts. Your credit depends on your exact income, filing status, number of qualifying children, and other rules. For 2025, the IRS investment income limit is $11,950 or less.
Common EITC rules that trip people up
- Your child 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.
Virginia EITC and low-income credits
Virginia has more than one low-income credit. This is where old articles can become confusing. The main point is simple: you may need to compare the Virginia refundable EITC, the Virginia nonrefundable EITC, and the Credit for Low Income Individuals. You can only claim one of them.
The refundable Virginia EITC is for people who qualify for the federal EITC. For 2025 Virginia income tax returns, Virginia says this credit equals 20% of your federal EITC. Because it is refundable, it can be more than your total Virginia tax.
The nonrefundable Virginia EITC is also 20% of the federal EITC, but it can only reduce Virginia tax. It does not create a refund by itself. The Credit for Low Income Individuals is different. Virginia says it may be up to $300 for each personal or dependent deduction claimed on the Virginia return, but it cannot be more than your tax liability.
Virginia says your family’s total Virginia adjusted gross income must be below federal poverty guidelines to qualify for the Credit for Low Income Individuals. Family income can include the Virginia adjusted gross income of your spouse and dependents in some situations. Use the current Form 760 instructions or a free tax site before choosing.
Do not claim the wrong Virginia credit
Do not choose a credit just because the name sounds better. A free filing program or tax preparer can run the Virginia options and choose the one that helps you most.
Child, care, school, and health credits
Many parents should check more than EITC. These credits and deductions may also matter.
Child Tax Credit and ACTC
For 2025, the federal Child Tax Credit can be up to $2,200 for each qualifying child. If your federal income tax is low, you may qualify for the refundable Additional Child Tax Credit, up to $1,700 per qualifying child, depending on your income. You must have earned income of at least $2,500 to be eligible for the ACTC.
Your child generally must be under 17 at the end of the year, be claimed as your dependent, live with you for more than half the year, and meet other IRS rules. For 2025, the taxpayer and qualifying child SSN rules are stricter than many older articles say. Use Schedule 8812 if your return needs it.
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 spouse or dependent who cannot care for themselves.
You need the provider’s name, address, and taxpayer identification number unless an IRS exception applies. The provider generally cannot be your spouse, the other parent of your under-13 child, your dependent, or your child under age 19. If child care is still too expensive, also check Virginia child care help.
Education credits
If you or your child paid qualified college costs, check IRS education credits. The American Opportunity Tax Credit can be partly refundable. The Lifetime Learning Credit is not refundable. If school costs are a bigger issue, see Virginia education grants.
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 Virginia’s premium tax credits page and IRS Form 8962 before filing. For coverage help beyond taxes, see Virginia healthcare help.
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.
IRS Free File
IRS Free File is for taxpayers whose adjusted gross income is at or below the IRS limit for the year. Some partner offers include free state filing, but not all do.
VITA and TCE
The IRS VITA locator helps find free tax preparation for many people with lower income, disabilities, limited English, or age 60 and older.
Virginia tax help
Virginia lists free tax help options, including free tax preparation programs and approved filing paths.
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. If you are also applying for other help, use ASMOM’s documents checklist.
| Item | Why it matters |
|---|---|
| Photo ID and Social Security cards | Used to verify names and numbers for you, your spouse if filing jointly, and dependents. |
| W-2, 1099, and gig records | Used to report wages, self-employment, tips, unemployment, and other income. |
| Self-employment expenses | Needed if you cleaned homes, delivered food, did hair, babysat, sold online, or did other gig work. |
| Child care receipts | Needed for child care credit and Virginia care deduction questions. |
| Provider information | Care claims often need the provider’s legal name, address, and tax ID number. |
| School or medical records | Helpful if the IRS asks where your child lived during the year. |
| Marketplace Form 1095-A | Needed if you had marketplace coverage and premium tax credits. |
| IRS or Virginia letters | Bring any notice about identity checks, missing forms, offsets, or prior returns. |
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 allows many individual taxpayers an automatic six-month filing extension. You do not need to file a paper extension to get it, but you still need to pay any tax owed by the original due date to avoid penalty and interest.
Refund timing depends on how you file, whether the return is complete, and whether there are errors or identity checks. Virginia says electronically filed returns are typically processed within four weeks, while mailed returns may take up to ten weeks or longer. You can use the Virginia refund tool to check your state refund.
Federal refunds that include EITC or the Additional Child Tax Credit have special timing rules. The IRS IRS refund timing page explains why those refunds cannot be issued before mid-February.
Common mistakes to avoid
- Claiming a child without checking the rules. Living arrangements, support, age, relationship, and SSN rules matter.
- Using old numbers. EITC, Child Tax Credit, and state rules can change by tax year.
- Forgetting Virginia credits. Federal software may ask about state credits, but you still need to answer carefully.
- Not reporting gig income. Self-employment income must be reported even if you did not receive a 1099.
- Paying a high fee. Check free filing first if your return is simple enough.
- Ignoring letters. IRS or Virginia notices often have deadlines. Read them quickly and ask for help if you do not understand them.
If you are delayed, audited, or overwhelmed
If your refund is delayed, start with the official refund tools. Do not pay a company just to check a 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 tax issue also affects custody, child support, housing, domestic violence, or benefits, check Virginia legal help and ASMOM’s benefits problem guide.
Phone scripts you can use
Calling a free tax site
“Hi, I am a parent in Virginia. I need help filing a 2025 return with EITC and child credits. Are you taking appointments, and what documents should I bring?”
Calling Virginia Tax
“Hi, I am trying to understand whether I should use Virginia EITC or the Credit for Low Income Individuals. Can you tell me where the current form instructions explain the difference?”
Calling about a notice
“I received a notice about my return and I do not understand what is being asked. Can you explain the deadline, what documents are needed, and how I should respond?”
Calling 211
“I am waiting on a tax refund, but I need help now with food, rent, utilities, or child care. Can you search for programs in my ZIP code that are open right now?”
Backup options if the refund is late
A refund can be delayed or smaller than expected if income was higher, withholding was low, a debt offset part of the refund, a child did not qualify, or the IRS or Virginia changed the return. Try not to build rent, car repair, or child care plans around an estimate until the refund is approved.
- For local referrals, use 211 Virginia or the ASMOM local help guide.
- For child care, ask about subsidy help, Head Start, and local waitlists.
- For rent or utilities, contact 211, Community Action, and local social services.
- For debt cleanup after a hard year, ask a nonprofit counselor or legal aid before paying a credit repair company.
Resumen en español
Si trabajó en 2025 y tuvo ingresos bajos o moderados, revise si califica para el Crédito por Ingreso del Trabajo federal. Virginia también tiene créditos estatales para personas con bajos ingresos. Para las declaraciones de 2025, el EITC reembolsable de Virginia es el 20% del EITC federal.
No todos califican. Las reglas dependen de sus ingresos, estado civil para declarar, hijos, números de Seguro Social, residencia y otros detalles. Si necesita ayuda, busque IRS Free File, VITA, TCE, Virginia Tax o una clínica de impuestos de bajos ingresos. Si necesita comida, renta, cuidado infantil o ayuda con servicios públicos ahora, llame al 211.
FAQ
Does Virginia have its own EITC?
Yes. Virginia has a state EITC for taxpayers who qualify for the federal EITC. For 2025 Virginia returns, the refundable Virginia EITC is 20% of the federal EITC.
Can a single mother claim EITC?
Yes, if she meets the IRS rules. EITC depends on earned income, filing status, income limits, investment income, Social Security numbers, and qualifying child rules.
How much is the 2025 federal EITC?
For 2025, the maximum federal EITC is $649 with no qualifying children, $4,328 with one, $7,152 with two, and $8,046 with three or more. Your actual credit may be lower.
Can I claim both Virginia EITC and the Credit for Low Income Individuals?
No. Virginia says you can claim only one of its low-income credits on the same return. Compare the options before filing.
Why is my EITC refund delayed?
Federal law prevents the IRS from issuing refunds that include EITC or the Additional Child Tax Credit before mid-February. Errors, missing forms, identity checks, or mailed returns can add more time.
Where can I file free in Virginia?
Check IRS Free File, VITA, TCE, and Virginia’s free tax help page. Availability can depend on income, age, disability, language needs, appointment openings, and return complexity.
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.