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

Last updated: September 2025

This guide is built for single mothers in West Virginia who need straight answers on the Earned Income Tax Credit (EITC) and other tax credits that put real money back in your pocket. Every dollar amount, limit, and deadline below comes from official sources and is verified as of August–September 2025.

— Quick Help Box —

• Need free, in‑person tax prep in West Virginia? Call IRS VITA at 800‑906‑9887 or AARP Tax‑Aide at 888‑227‑7669. Use IRS VITA/TCE Site Locator to find a nearby site. (irs.gov)
• Stuck finding local help? Dial 2‑1‑1 (or 833‑848‑9905) to reach West Virginia 211 for referrals (transportation, childcare, legal help, shelters, and more). Text your ZIP to 898‑211. (wv211.org)
• Questions about West Virginia state returns or WV credits? Call WV Tax Division Taxpayer Services at 304‑558‑3333 or 800‑982‑8297, or email TaxHelp@wv.gov. Start at WV Tax Filing Season page. (tax.wv.gov)
• EITC (federal) 2024 max is $7,830\ast \ast (three+kids).2025maxis\ast \ast$8,046. Check income limits below and confirm with the IRS EITC Assistant. Use the IRS’s official EITC pages: Income limits & range (2024) and the 2025 inflation adjustments in the IRS Internal Revenue Bulletin. (eitc.irs.gov, irs.gov)
• West Virginia does not have a state EITC. You can still qualify for the federal EITC and several WV‑specific credits (like the Family Tax Credit and the Motor Vehicle Property Tax Adjustment Credit). Details and forms: WV Tax Division Individuals page. (taxcreditsforworkersandfamilies.org, tax.wv.gov)
• Filing deadlines (for 2024 returns): Federal and WV deadline was April 15, 2025; extension to October 15, 2025 if you filed an extension by April 15. WV matched federal dates. See WV’s official filing season page. (tax.wv.gov)

What to do first (don’t skip these)

• Make sure you and your child(ren) have valid Social Security numbers (SSNs) issued by the return due date. This is required for EITC and the Child Tax Credit (CTC). See IRS rules on SSNs and EITC/CTC. (irs.gov)
• If your income was under $64,000–$79,000 (limits vary by program), use free filing help to avoid paid-preparer fees. Start with VITA/TCE (numbers above). (irs.gov)
• Gather every tax document before you file (W‑2, 1099s, childcare provider info, school tuition Form 1098‑T, Marketplace Form 1095‑A, etc.). The IRS recommends waiting until you have all official forms to avoid delays. See the Tax Time Guide. (irs.gov)

Quick Reference Cheat Sheet (Federal + West Virginia)

Federal Earned Income Tax Credit (EITC)

Here’s the money you could see if you qualify.

2024 EITC amounts and income caps (returns filed in 2025)

• Investment income must be $11,600 or less. (eitc.irs.gov)
• Maximum credit amounts and income limits:

• Age rule without kids: you must be at least 25 but under 65 (one spouse must meet the age if MFJ). See IRS EITC rules. (irs.gov)
• Required: valid SSNs for you and each qualifying child by the return due date; no Form 2555 filed; U.S. citizen/resident all year. (irs.gov)

2025 EITC amounts and income caps (returns filed in 2026)

• Max credits:
  • $8,046 (three or more kids)
  • $7,152 (two kids)
  • $4,328 (one child)
  • $649 (no children)
• Key 2025 phase‑out levels (selected): single/HOH “completed phaseout” caps are $61,555\ast \ast (3+kids),\ast \ast$57,310 (2 kids), $50,434\ast \ast (1child),\ast \ast$19,104 (no kids). MFJ caps are $68,675\ast \ast ,\ast \ast$64,430, $57,554\ast \ast ,\ast \ast$26,214. Investment‑income cap rises to $11,950. These are set in the IRS Internal Revenue Bulletin for 2025 and explained by the Taxpayer Advocate. (irs.gov)

Table: 2025 EITC at a glance

How to apply (fast track)

• File IRS Form 1040 and claim EITC. Most e‑file software asks EITC questions automatically. If using a preparer, ask them to check the EITC box and confirm each child meets relationship, age, and residency tests. See Who qualifies for EITC. (irs.gov)
• Free help: book a VITA/TCE appointment at 800‑906‑9887/888‑227‑7669. (irs.gov)

Required documents

• Your photo ID, SSN cards (you and kids), W‑2/1099s, proof each child lived with you >6 months (school/medical records, lease), and bank info for direct deposit. The IRS EITC toolkit lists what to bring. (irs.gov)

Real‑world example (2024)

• A Beckley mom with two kids earns $29,500\ast \ast fromwork,\ast \ast$0 other income. She likely qualifies for roughly the maximum EITC for 2 children ($6,960) and may also get CTC (see next section). IRS software will compute exact amounts. Check the 2024 EITC tables first. (eitc.irs.gov)

Reality check and timeline

• If you claim the Additional Child Tax Credit (ACTC), the IRS cannot issue your refund before mid‑February (even if you filed early). Filing after you have all documents reduces delays; using direct deposit helps. See the IRS Tax Time Guide (2025). (irs.gov)

Common mistakes to avoid (EITC)

• Claiming a child who didn’t live with you over half the year.
• Forgetting the investment‑income cap ($11,600\ast \ast for2024;\ast \ast$11,950 for 2025).
• Using “married filing separately” without meeting the special separated‑spouse EITC rule.
• Missing SSNs issued by the due date. (irs.gov, eitc.irs.gov)

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

• If the IRS denied EITC before, you may need Form 8862 the next year to claim again.
• If an ex is wrongfully claiming your child, gather school/medical proof and consider Legal Aid of WV for guidance; see numbers by county. (legalaidwv.org)
• Use a Low‑Income Taxpayer Clinic (LITC) or Legal Aid for audit help; call WV 211 (2‑1‑1) to find help near you. (wv211.org)

Child Tax Credit (CTC) for 2024 and what’s changing for 2025

For 2024 (returns filed in 2025)

• Up to $2,000\ast \ast perchildunder17;upto\ast \ast$1,700 of that can be refundable as the Additional CTC (ACTC). Use Schedule 8812. Income phase‑outs start at $200,000\ast \ast (single/HOH)and\ast \ast$400,000 (MFJ). Official instructions here: 2024 Schedule 8812 Instructions. (irs.gov)
• If you claim ACTC, refunds can’t be issued before mid‑February. (irs.gov)

For 2025 (returns filed in 2026)

• The IRS 2025 inflation bulletin (IRB 2024‑45) keeps the refundability figure noted at $1,700 for taxable years beginning in 2025. Congress also considered/advanced legislation in 2025 (H.R. 1, “One Big Beautiful Bill Act”) addressing the Child Tax Credit headline amount. Because federal law was updated mid‑year, always confirm the IRS’ latest guidance as you prepare your 2025 return. See the IRS Internal Revenue Bulletin and Congress.gov bill text/summaries for law details. (irs.gov, congress.gov)

How to apply

• File Form 1040 with Schedule 8812. Use exact SSNs for you and your children by the due date. (irs.gov)

Reality check and tips

• If your tax is already $0,youmaystillgetupto\ast \ast$1,700** per child (2024) via ACTC—be sure to file even with low income. (irs.gov)
• Keep daycare bills and tuition statements separate; daycare is a different credit (see next section).

Common mistakes to avoid (CTC)

• Child turned 17 before December 31 (no CTC, but you may qualify for the $500 Credit for Other Dependents).
• Missing Schedule 8812—without it, the IRS will disallow the claim. (irs.gov)

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

• If your income is too low to get the full CTC, check EITC, the Saver’s Credit, and WV Family Tax Credit below.
• If you filed and later Congress changes the CTC rules, the IRS says it will adjust eligible refunds automatically (for 2024). (irs.gov)

Child and Dependent Care Credit (daycare, after‑school, summer day camp)

What it covers

• Work‑related care for a child under 13 (or a spouse/dependent who can’t care for themselves) so you can work or look for work. Overnight camps don’t qualify. See IRS Publication 503. (irs.gov)

How much

• Up to 35% of eligible expenses, based on your AGI.
• Expense caps: $3,000\ast \ast (onechild)or\ast \ast$6,000 (two or more). Max credit values typically $1,050\ast \ast or\ast \ast$2,100. Credit is nonrefundable. Form 2441 is required. (irs.gov)

Documents to keep

• Provider’s name, address, and SSN/EIN (Form W‑10 helps you collect it), receipts showing dates and amounts, proof you worked or looked for work. (irs.gov)

Reality check

• This credit won’t create a cash refund by itself, but it can reduce your tax to $0 so more of your refund comes from EITC/CTC.

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

• If your tax is already zero, see if an employer‑sponsored dependent care FSA (pre‑tax) makes sense next year.

Education credits that help single moms in school

American Opportunity Tax Credit (AOTC)

• Up to $2,500\ast \ast perstudent;\ast \ast 40$1,000) can be refunded if your tax is zero. Must be enrolled at least half‑time in a degree program, and not beyond the first four years. Income limits: full credit if MAGI ≤ $80,000\ast \ast (single)/\ast \ast$160,000 (MFJ); phases out to $90,000\ast \ast /\ast \ast$180,000. Form 8863 required. (irs.gov)

Lifetime Learning Credit

• Up to $2,000\ast \ast perreturn(20$10,000 qualified expenses). No half‑time or first‑four‑years rule—great for part‑time or certificate programs. Income phase‑out: $80,000–$90,000 (single)/$160,000–$180,000 (MFJ). Nonrefundable. (irs.gov)

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

• If your school expenses are small or you don’t owe tax, AOTC is usually better than LLC because part is refundable. Ask a VITA volunteer to compare both. (irs.gov)

Saver’s Credit (even small retirement contributions can help)

• If you put money into a 401(k), 403(b), SIMPLE IRA, or IRA during the year, you may get a credit up to $1,000\ast \ast (single)/\ast \ast$2,000 (MFJ). For 2024, Head‑of‑Household full‑credit if AGI ≤ $34,500\ast \ast ,withpartialcreditupto\ast \ast$57,375. 2025 AGI caps increase slightly (e.g., MFJ $79,000). Use Form 8880. (irs.gov)

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

• If you can only save $10–$20/paycheck, it still might qualify for a small credit—and it won’t affect EITC eligibility. Ask your preparer to check Form 8880. (irs.gov)

West Virginia‑Specific Credits That Single Moms Miss

WV Family Tax Credit (FTC) — reduces or wipes out your WV income tax

Why it matters

• This is West Virginia’s low‑income “family” credit that can eliminate your WV income tax based on your modified federal AGI and family size. The percentages are tied to the Federal Poverty Guidelines (FPG) and published annually by the Tax Commissioner. See WV Code §11‑21‑22b and FTC‑1 schedule link on the WV Tax Division site. (code.wvlegislature.gov, tax.wv.gov)

How it works (simple version)

• If your modified federal AGI is at or below your household’s FPG, the credit equals 100% of your WV tax.
• The credit steps down by 10‑point brackets for each $300\ast \ast aboveFPG,downto\ast \ast 10$2,700 (for most filers). Married filing separately uses 50% of FPG with $150 steps. See statutory table below. (code.wvlegislature.gov)

2025 example thresholds using the official 2025 FPG (48 states & DC)

These thresholds are derived from HHS 2025 guidelines and the exact step amounts in WV Code §11‑21‑22b; the Tax Commissioner publishes the official tables (FTC‑1) each year. Always use the current WV FTC‑1 table attached to your IT‑140. (aspe.hhs.gov, code.wvlegislature.gov)

How to claim

• Complete WV FTC‑1 and attach to your IT‑140. Download from the WV Tax Division’s Individuals page if your software doesn’t include it. Need help? Call 304‑558‑3333 or 800‑982‑8297. (tax.wv.gov)

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

• If your income is too high for FTC but you paid a lot in property tax on your home, look at the Homestead Excess Property Tax Credit (HEPTC) and Senior Citizen Tax Credit (if you live with a senior homeowner)—both on the Individuals page. (tax.wv.gov)

WV Motor Vehicle Property Tax Adjustment Credit (MV‑1) — don’t leave it on the table

If you paid your personal property tax on your car on time (first half by October 1; second half by April 1), you may get a refundable credit when you file WV taxes—even if you owe no WV income tax.

• The Tax Division mails an MV‑1 letter with your claim number. If you didn’t get one by February 15, generate it online via MyTaxes. Non‑filers can claim the credit online, too. Details here: Motor Vehicle Property Tax Adjustment Credit. (tax.wv.gov)
• Leasing companies must pass the credit to you (consumers). (tax.wv.gov)

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

• If you paid late (missed Oct 1/Apr 1), you generally won’t qualify for the credit—appeal options are limited. Call WV Taxpayer Services at 304‑558‑3333/800‑982‑8297 to discuss your specific case. (tax.wv.gov)

Other WV personal income tax updates worth your attention

• WV personal income tax rates were reduced again effective January 1, 2025 (top marginal now 4.82%; other brackets lowered). Check the state’s official “About the Income Tax Rate Cut” page. (tax.wv.gov)
• Social Security benefits are now fully exempt for many seniors; and per 2024 legislation, higher‑income seniors are seeing a phased‑in exemption. If you’re a grandparent caregiver or live with a senior, this can affect your household budget. See the WV Social Security modification page. (tax.wv.gov)

Application checklist (bring this to VITA or your preparer)

• Photo ID, SSNs/ITINs for you and dependents.
• All W‑2s and 1099s (including gig apps or cash‑app income).
• Proof each child lived with you over half the year (school, medical, lease).
• Childcare provider’s SSN/EIN and receipts (for the CDCTC).
• College Form 1098‑T, and receipts for books/fees (for AOTC/LLC).
• Form 1095‑A (Marketplace health insurance) if you had it.
• Routing and account numbers for direct deposit.
• Any WV property tax receipts and your MV‑1 letter if you own a car.
• If you’re claiming WV Family Tax Credit, know your household size and income—your preparer will use the latest FTC‑1 tables. (irs.gov, tax.wv.gov)

Common mistakes to avoid (they cause refunds to get held up)

• Filing before all forms arrive (W‑2/1099/1095‑A/1098‑T): IRS warns this leads to delays and notices. (irs.gov)
• Wrong Social Security numbers or name spellings—causes EITC/CTC rejection. (irs.gov)
• Not reporting gig or cash income (the IRS gets copies too).
• Claiming a child who didn’t live with you over 6 months (EITC denial is likely). (irs.gov)

Realistic timelines

• E‑file with direct deposit: most accurate returns pay out in about 21 days. Returns with ACTC (and often EITC) see refunds after mid‑February by law. (irs.gov)
• WV MV‑1 credit: you’ll need the claim number from your letter (or portal) at filing time; missing it slows processing. (tax.wv.gov)

Diverse Communities: targeted notes and resources

• LGBTQ+ single mothers: If you face name/ID mismatches on SSNs or healthcare forms, correct them before filing; mismatches can delay EITC/CTC. Use free VITA help or Legal Aid of WV for documentation issues. (irs.gov, legalaidwv.org)
• Single mothers with disabilities or caring for disabled children: Daycare for a child who needs constant care can qualify for the CDCTC even beyond typical age limits. Keep medical documentation. See Pub. 503. (irs.gov)
• Veteran single mothers: If you or your household includes a disabled veteran homeowner, the WV Disabled Veteran Real Property Tax Credit may reduce taxes you pay and free up cash for essentials. Start at the WV Tax Division’s property tax credits page. (tax.wv.gov)
• Immigrant/refugee single moms: EITC and CTC require valid SSNs for you and your children by the return due date. If you don’t have SSNs, talk to VITA about whether you can file with an ITIN and what credits still apply. See IRS CTC/EITC SSN rules. (irs.gov)
• Tribal citizens living in WV: You qualify for the same federal credits if you meet the rules; keep proof of residency for your child.
• Rural single moms: If you can’t get to a VITA site, ask about drop‑off or virtual options when you call 800‑906‑9887. Many United Ways and libraries host mobile clinics; dial 2‑1‑1 for locations. (irs.gov, wv211.org)
• Single fathers raising kids: Most rules are the same—custodial parent rules (child lived with you >6 months) control EITC with kids.
• Language access: VITA sites can request interpreters; the IRS EITC Assistant is available in Spanish. (irs.gov)

Local organizations and where to get help fast

• Free tax prep: VITA 800‑906‑9887; AARP Tax‑Aide 888‑227‑7669. (irs.gov)
• WV 211 for any referral: dial 2‑1‑1 (or 833‑848‑9905), text ZIP to 898‑211, or visit wv211.org. (wv211.org)
• Legal Aid of West Virginia: multiple locations statewide; intake lines by county listed here (Charleston admin office 800‑642‑8279). Use the location directory to find your office. (legalaidwv.org)
• WV Tax Division Taxpayer Services: 304‑558‑3333 or 800‑982‑8297. Email TaxHelp@wv.gov. Filing season info and credit pages are here. (tax.wv.gov)

How West Virginia compares (content gaps we solved for you)

Most top search results in West Virginia talk about “why WV should create a state EITC” or give outdated averages from prior years. They rarely give exact 2024–2025 EITC/CTC dollar figures, current WV Family Tax Credit thresholds, or the MV‑1 vehicle property tax credit process with the February 15 letter step.

• WV has no state EITC. You still get federal EITC and can stack the WV Family Tax Credit and MV‑1 credit. Policy groups confirm WV lacks a state EITC and track bills that would create one. (taxcreditsforworkersandfamilies.org, wvpolicy.org)
• This guide fills the gaps with current IRS 2024/2025 EITC numbers, ACTC refundability, and detailed steps for WV‑specific credits (FTC/MV‑1), with working phone numbers and direct official links. (eitc.irs.gov, irs.gov, tax.wv.gov)

Quick EITC & CTC action steps (short list you can follow tonight)

• Gather your IDs, SSNs, W‑2s/1099s, childcare and school records.
• Book free help: call 800‑906‑9887 (VITA) or 888‑227‑7669 (AARP). (irs.gov)
• If you own a car, find your MV‑1 letter (or request it via MyTaxes) before you file. (tax.wv.gov)
• Check the 2025 EITC table if you had a 2025 job change (planning ahead). (irs.gov)
• Filing late? You can still file by October 15, 2025 if you requested an extension on time. WV follows federal dates. (tax.wv.gov)

Tables you can screenshot

Table: 2024 Federal EITC snapshot (filed in 2025)

Table: 2025 Federal EITC snapshot (filed in 2026)

Table: 2024 CTC (filed in 2025) basics

Table: WV Family Tax Credit 2025 (examples—use official FTC‑1 for filing)

Table: Application checklist (what to bring)

“What if this doesn’t work?” — fallback ideas section‑by‑section

• EITC denied for “child lived elsewhere”: gather school records, lease, or medical records that show your address for more than 6 months, then appeal; Legal Aid can help. (legalaidwv.org)
• No refund before mid‑February: that’s normal if ACTC is on your return. Track your refund on IRS “Where’s My Refund.” (irs.gov)
• Can’t find a preparer you trust or can afford: use VITA/TCE (free). Ask to see the preparer’s PTIN and have them sign your return (IRS recommends this). (irs.gov)
• Unsure about WV Family Tax Credit brackets: call WV Taxpayer Services 304‑558‑3333/800‑982‑8297 and ask for help with FTC‑1. (tax.wv.gov)
• Car tax credit (MV‑1) missing: request your letter online via MyTaxes; if you paid late (missed Oct 1/Apr 1), you likely won’t qualify this year. (tax.wv.gov)

Why this guide is different (filling the gaps)

• We verified 2024 and 2025 EITC numbers directly from the IRS (EITC site and the 2025 Internal Revenue Bulletin), not from blogs. We also included West Virginia’s Family Tax Credit law with 2025 FPG‑based examples and how to claim the MV‑1 vehicle credit, which most roundups skip. (eitc.irs.gov, irs.gov, code.wvlegislature.gov, aspe.hhs.gov, tax.wv.gov)

About This Guide

Compiled by the ASingleMother.org Editorial Team

This guide uses official sources from the IRS, West Virginia Tax Division, HHS/ASPE, and established nonprofits. It’s produced under our Editorial Standards and is regularly reviewed. We’re independent from government agencies; this is not legal or tax advice for your specific case.

Last verified September 2025; next review April 2026.

Questions or corrections? Email info@asinglemother.org (we respond within 72 hours).

Disclaimer

• Program rules and dollar amounts change. Always confirm numbers on the official sites linked above before you file.
• Security note: For your safety, don’t email or text your SSN, bank numbers, or MV‑1 claim number to anyone. Use secure portals (IRS or WV MyTaxes) and reputable preparers who sign your return and show their PTIN.

Sources (selected official links for statements and figures)

• IRS EITC 2024 amounts and limits; partner toolkit fast facts. (eitc.irs.gov)
• IRS 2025 inflation adjustments (Internal Revenue Bulletin 2024‑45) including EITC amounts and ACTC refundability figure; IRS news on EITC 50th year. (irs.gov)
• IRS Schedule 8812 (2024) instructions and Tax Time Guide (refund timing/ACTC). (irs.gov)
• IRS Publication 503 (CDCTC). (irs.gov)
• AOTC & LLC official IRS pages; Pub 970. (irs.gov)
• Saver’s Credit 2024 limits and 2025 updates. (irs.gov)
• WV Family Tax Credit statute and WV Individuals page listing FTC‑1. (code.wvlegislature.gov, tax.wv.gov)
• 2025 Federal Poverty Guidelines (for example thresholds). (aspe.hhs.gov)
• WV Motor Vehicle Property Tax Adjustment Credit (MV‑1) and how to request letters/claim online. (tax.wv.gov)
• WV income tax rate cuts (effective 2025). (tax.wv.gov)
• Free tax help (VITA/TCE) and WV 211 contact options. (irs.gov, wv211.org)

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Final tip: If you’re overwhelmed, take 10 minutes to book a free VITA appointment and bring this checklist. Let a trained volunteer run EITC, CTC, CDCTC, AOTC, Saver’s Credit, and WV Family/MV‑1 credits for you. That one appointment can be the difference between a basic refund and hundreds or thousands more.

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🏛️More West Virginia Resources for Single Mothers

Explore all assistance programs in 34 categories available in West Virginia

• 📋 Assistance Programs
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• ♿ Disabled Single Mothers Assistance
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• 🎓 Education Grants
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• 🔧 Job Training
• ⚖️ Legal Help
• 🧠 Mental Health Resources
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• 🎯 Disability & Special Needs Support
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• 💼 Business Grants & Assistance
• 🛡️ Domestic Violence Resources & Safety
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• 📈 Credit Repair & Financial Recovery