What is the Child Tax Credit and how much is refundable?

For 2025, the Child Tax Credit is up to $2,200 per qualifying child. The refundable Additional Child Tax Credit (computed on Schedule 8812) can be up to $1,700 per child, subject to earned-income rules and phaseouts.

Can I claim the EITC as a single parent?

Yes, if you meet income limits and other rules. With children, file Schedule EIC and meet the qualifying child tests. Without a qualifying child, a smaller EITC may apply if you meet age and income rules.

Which forms do I need to claim these benefits?

Head of Household is chosen on Form 1040. Claim the Child Tax Credit and Additional CTC on Schedule 8812, and the Earned Income Tax Credit with children on Schedule EIC.

We share custody—who gets EITC, CTC, and Head of Household?

Generally, the custodial parent (child lived with them over six months) claims EITC with child and Head of Household. CTC may be released to the other parent with Form 8332, but EITC cannot be transferred.

I was denied EITC/CTC before—how do I fix it?

You may need Form 8862 to reclaim a credit after disallowance. To correct a prior return, file Form 1040-X with proper schedules and documentation.

Tax Credits For Single Parents: EITC, ACTC & Head Of Household

Q: How do single parents qualify for Head of Household?

Be unmarried (or considered unmarried), pay more than half the cost of keeping up your home, and have a qualifying person who lived with you over half the year (special rules for parents). See IRS Publication 501.

If you’re a single parent, your three biggest tax wins are: Head of Household (larger standard deduction), the Child Tax Credit/Additional CTC (via Schedule 8812), and the EITC (often the largest cash refund). Qualify for HoH first, then claim CTC/ACTC, then EITC—and keep records that prove residency and support. IRS+2IRS+2

Bottom line: Nail HoH → CTC/ACTC → EITC in that order for the biggest legal refund. (Sources: IRS Pub 501, IRS CTC & EITC hubs, last checked Nov 3, 2025.) IRS+2IRS+2

Start here: Are you Head of Household?

Why it matters. Head of Household (HoH) often lowers your tax and raises your standard deduction compared with Single. You must be unmarried (or considered unmarried), pay over half the cost of keeping up your home, and have a qualifying person who lived with you over half the year (exceptions for parents). IRS+1

Fast HoH checklist

You were unmarried (or “considered unmarried”) on the last day of the year.
You paid >50% of household costs (rent/mortgage, utilities, groceries for the household, etc.).
Your qualifying child (or other qualifying person) lived with you >6 months (special rules for newborns, school, medical absence).
You can claim that person as a dependent (with limited exceptions). IRS

Pro tip: A custody order does not automatically decide HoH. The IRS looks at where the child lived and who paid the home costs. Keep school/daycare/medical records with your address. (Source: IRS Publication 501, last checked Nov 3, 2025.) IRS

Bottom line: If a child truly lived with you most of the year and you paid most home costs, you likely qualify for HoH. Confirm using IRS Pub 501. IRS

Child Tax Credit & ACTC (Schedule 8812): how it works in 2025

The Child Tax Credit is up to $2,200 per qualifying child (under age 17 at year-end, other tests apply). IRS
If your tax bill is smaller than your CTC, you may get a refund via the Additional Child Tax Credit (ACTC)—up to $1,700 per qualifying child depending on income; you generally need at least $2,500 of earned income. You figure this on Schedule 8812. IRS+1

Who qualifies as a CTC child (high level)

Relationship & age: Your son/daughter/step/foster/descendant under 17 on Dec 31.
Residency: Lived with you over half the year (limited exceptions).
Support: The child did not provide over half of their own support.
SSN: Child must have a valid SSN for the CTC; otherwise consider the Credit for Other Dependents (up to $500, non-refundable). (See IRS CTC page.) IRS

Bottom line: File Schedule 8812 to compute the CTC and any ACTC refund; keep residency + SSN proof for each child. (Source: IRS CTC & Schedule 8812 pages, last checked Nov 3, 2025.) IRS+1

Earned Income Tax Credit (EITC): the single parent powerhouse

The EITC is a refundable credit for low-to-moderate earners—often the largest refund item for single parents. Credit size depends on earned income, AGI, filing status, and number of qualifying children. IRS posts tables for each tax year and an eligibility checklist. IRS

Core rules (quick tour)

You must have earned income (wages, self-employment, certain disability pay).
Investment income must be under the IRS cap for the year.
If you claim a qualifying child, they must meet relationship, age, residency, and joint return tests (similar to CTC, but not identical).
You file Schedule EIC when claiming with kids (list each child). (See IRS EITC tables & Pub 596.) IRS+1

No qualifying child? Single parents can still claim EITC if they meet age/income rules, though the credit is smaller. (See IRS EITC page.) IRS

Bottom line: Check the IRS EITC tables for your filing year and attach Schedule EIC if claiming with children; Pub 596 explains edge cases and tie-breakers. IRS+1

Comparison: EITC vs. CTC/ACTC vs. Head of Household

Feature	EITC	CTC/ACTC	Head of Household
What it is	Refundable wage-based credit for workers	CTC reduces tax (partly refundable as ACTC via Sch. 8812)	Filing status with larger standard deduction than Single
Biggest driver	Earned income + # of qualifying children	Qualifying child (under 17), income phase-outs	Paid >50% of home costs + child lived with you >6 months
Paperwork	Schedule EIC (list kids)	Schedule 8812 (compute CTC/ACTC)	Mark Head of Household on Form 1040
SSN rules	Taxpayer must have valid SSN; qualifying children need SSNs for “with-child” EITC	Child must have SSN for CTC; otherwise see Other Dependent Credit	N/A (but dependent tests apply)
Refundable?	Yes (fully refundable)	Partly (ACTC portion refundable, up to $1,700 per child for 2025)	N/A (status isn’t a credit)
Typical errors	Wrong residency/relationship; double-claim; investment income over cap	Missing SSNs; claiming child who didn’t live with you >6 months	Not proving household costs / residency

Bottom line: Most single parents benefit from all three: file HoH, claim CTC/ACTC (Sch. 8812), and EITC (Sch. EIC) if income fits. (Sources: IRS EITC tables, CTC page, Pub 501; last checked Nov 3, 2025.) IRS+2IRS+2

Documents that prove your case (print-friendly checklist)

“Single Parent Tax Credit Proof Pack”

Identity/SSNs: Your SSN; each child’s SSN (for CTC/EITC with child). IRS
Residency: School/daycare/medical records or letters on letterhead showing your address with the child for >6 months (or newborn records). IRS
Household costs (for HoH): Lease/mortgage, utilities, groceries receipts (household portion), childcare bills. IRS
Income: W-2s, 1099-NEC, pay stubs; self-employment logs. (EITC relies on earned income.) IRS
Custody/support: Agreements or court orders (do not replace IRS residency tests but help explain situations).
Forms: Schedule 8812 (CTC/ACTC), Schedule EIC (EITC with children).

Bottom line: If it’s on letterhead and shows your address + the child + dates, it’s great residency proof. Keep everything for at least 3 years. (Source: IRS Pub 596/501, last checked Nov 3, 2025.) IRS+1

Common mistakes & how to fix them (including Form 8862)

Frequent pitfalls

Two people claim the same child (e.g., alternating years without tracking residency).
Claiming HoH without paying >50% of household costs.
Missing Schedule 8812 (CTC/ACTC) or Schedule EIC (EITC).
Child lacks an SSN eligible for the credit you’re claiming. IRS+1

If the IRS disallowed your EITC/CTC/ACTC in a prior year: you may need Form 8862 (Information To Claim Certain Credits After Disallowance) before you can claim again. (See IRS instructions on the respective pages/Pubs.) IRS

If you filed wrong: file Form 1040-X (Amended U.S. Individual Income Tax Return) with corrected schedules and documents.

Bottom line: After a denial, 8862 often becomes mandatory; for simple mistakes, a clean 1040-X with proof usually fixes it. (Source: IRS Pub 596 & forms hub, last checked Nov 3, 2025.) IRS

Quick examples (illustrative only)

These are not your numbers—use the IRS tables and your actual income.

One child, single parent working W-2: If you qualify for HoH, claim CTC (and possibly ACTC on Sch. 8812), then check the EITC table for 1 child with your AGI. If you qualify for all three, the EITC plus ACTC often drive the refund. IRS+1
Two children, mixed W-2 + 1099 income: Track earned income and expenses. Self-employment still counts as earned income for EITC (after expenses). Keep records; investment income must be under the IRS limit. IRS
Shared custody: Only the parent where the child physically lived >6 months can claim EITC with child and HoH; the other parent might claim CTC only if properly released via Form 8332 and if rules allow—but EITC stays with the custodial parent. (See Pub 596/501 nuances.) IRS+1

Bottom line: In shared custody, EITC and HoH follow residency, not who pays child support. (Source: Pub 596/501, last checked Nov 3, 2025.) IRS+1

Disclaimer

This guide is general information, not tax advice. Rules vary and change. Confirm with the IRS and consider a qualified tax professional for your situation.

Selected sources with dates

IRS EITC tables & eligibility hub (and Pub 596). Source: IRS, last checked Nov 3, 2025. IRS+1
IRS Child Tax Credit and Schedule 8812. Source: IRS, last checked Nov 3, 2025. IRS+1
IRS Publication 501 (HoH & dependents). Source: IRS, last checked Nov 3, 2025. IRS+1

Key takeaways

Stack the trio: Head of Household status + CTC/ACTC (Sch. 8812) + EITC (Sch. EIC) usually delivers the largest legal refund for single parents. IRS+2IRS+2
Residency proof wins cases—keep school/daycare/medical records tying your child to your address for >6 months. IRS
SSNs matter: children need SSNs for CTC and “with-child” EITC; otherwise explore the Other Dependent Credit. IRS
If a credit was disallowed, you may need Form 8862 before reclaiming it. IRS
Filed wrong? Use Form 1040-X and attach the missing Schedule 8812/EIC and proof.

Next steps

Verify HoH using IRS Pub 501; gather household-cost and residency proof. IRS
Open Schedule 8812 instructions and confirm your CTC/ACTC eligibility. IRS
Check the current EITC tables for your income and family size; prepare Schedule EIC if claiming with children. IRS

FAQs

How do single parents qualify for Head of Household?
Be unmarried/considered unmarried, pay >50% of home costs, and have a qualifying person who lived with you >6 months (special rules for parents). See Publication 501. IRS

What’s the Child Tax Credit and how much is refundable?
CTC is up to $2,200 per child; the Additional CTC (computed on Schedule 8812) can refund up to $1,700 per child depending on income; you generally need $2,500+ earned income. IRS

Can I claim EITC if my child lived with me part-year?
Only if the child lived with you over half the year (counting certain temporary absences). Otherwise, you may qualify for childless EITC if age/income rules fit. See the IRS EITC tables. IRS

Which forms do I need for EITC and CTC?
Schedule EIC for EITC with children; Schedule 8812 for CTC/ACTC. Both attach to Form 1040. IRS+1

We share custody—who gets what?
Generally, the custodial parent (child lived with them >6 months) claims EITC with child and HoH. CTC may be released to the other parent with Form 8332, but EITC cannot be swapped. See Pubs 596/501. IRS+1

I was denied EITC last year—now what?
You may need Form 8862 to reclaim the credit, plus solid documentation. If a math error, you can often amend with Form 1040-X. See Pub 596. IRS