Single Parent Taxes: Credits and Head of Household

Quick answer. For 2025 the child tax credit is up to $2,200 per qualifying child under 17, with up to $1,700 refundable, and Rev. Proc. 2025-32 keeps $2,200 and $1,700 for 2026. For 2026 the child and dependent care credit is 20% to 50% of up to $3,000 of care costs for one child or $6,000 for two or more. Head of household needs you unmarried (or considered unmarried) on December 31, paying more than half the cost of keeping up your home, with a qualifying person living with you more than half the year. When parents live apart, the IRS generally gives the child to the parent with more nights.

Check two head of household facts

Enter your figures.

Head of household: the three conditions

Publication 501 lists them: you are unmarried or considered unmarried on the last day of the year; you paid more than half the cost of keeping up a home for the year; and a qualifying person lived with you for more than half the year, with temporary absences for things like school, illness, business, vacation or military service counted as time lived together (Publication 501).

"Considered unmarried" matters for parents who are separated but not divorced. All five of these must be true: you file a separate return; you paid more than half the cost of keeping up your home; your spouse didn't live in your home during the last 6 months of the year; your home was the main home of your child, stepchild or foster child for more than half the year; and you can claim the child as a dependent. The IRS adds that a custodial parent who released the claim to the other parent can still meet that last test. A spouse who lived in the home during the last 6 months means the married rules apply instead (IRS filing status FAQs).

The costs that count toward keeping up a home are rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities and food eaten in the home. Help from family or the other parent counts as paid by them, which is why the half-cost test is worth checking with real totals. The difference shows on the return: for 2026 the standard deduction is $24,150 for head of household and $16,100 for single filers (IR-2025-103).

The child tax credit

For tax year 2025 the credit is worth up to $2,200 per qualifying child, and up to $1,700 of that can be refunded as the additional child tax credit, which requires at least $2,500 of earned income. The child must be under 17 at the end of the year, be your child, stepchild, eligible foster child, sibling or a descendant of one of them, have lived with you more than half the year, not have provided more than half of their own support, be claimed as your dependent, and be a U.S. citizen, national or resident alien. You and each child need a Social Security number valid for employment, issued before the return's due date including extensions. The full credit applies up to $200,000 of income ($400,000 on a joint return). A dependent who doesn't qualify, such as a 17-year-old, may bring the $500 credit for other dependents instead (IRS). For 2026, Rev. Proc. 2025-32 sets the maximum at $2,200 and the refundable amount at $1,700 (section 4.05).

The child and dependent care credit

For tax year 2026 this credit is 20% to 50% of qualifying care expenses depending on adjusted gross income: 50% at $15,000 or less, falling as income rises but never below 20%. The expenses that count are capped at $3,000 for one qualifying person and $6,000 for two or more. A qualifying person is generally a dependent under 13, or a disabled spouse or dependent who lived with you more than half the year. You need earned income, and Form 2441 asks for each provider's name, address and EIN or Social Security number, so ask for it when you start care, not in April (IRS).

If your employer offers a dependent care FSA, the law now lets you exclude up to $7,500 a year ($3,750 if married filing separately) for tax years beginning after 2025 (26 U.S.C. 129). The IRS says you can't use the same expenses for both the FSA and the credit, and the benefits you exclude generally reduce the expenses that count for the credit. Use the free HSA and dependent care FSA limit calculator at open enrollment to pick the amount per paycheck.

Who claims the child when parents live apart

The IRS calls the parent the child lived with for the greater number of nights during the year the custodial parent. When the nights are equal, it's the parent with the higher adjusted gross income; Publication 501 has an exception for a parent who works at night (IRS EITC FAQ). Only one person can claim the child as a qualifying child.

The custodial parent can sign Form 8332, or a similar written declaration, to release the claim to the noncustodial parent, who attaches it to their return. That moves the child as a dependent along with the child tax credit, the additional child tax credit or the credit for other dependents. It does not move the earned income credit, the dependent care credit or head of household filing status (IRS Tax Tip 2022-98), and the custodial parent may still file as head of household based on that child (IRS filing status FAQs). A court order or a parenting agreement is something to bring to your preparer; the federal rule is what the return follows.

Child support records in New Jersey

Keep your own log of each payment, and compare it with the official history. New Jersey Child Support's Case Information page shows case status, 13 months of payment history and major case events; you need your Case ID number, Social Security number and date of birth (Case Information). The mobile app uses your Case Information portal Member ID and password and shows case details, obligations and arrears, and payment history (Mobile App). By phone, 1-877-NJKiDS1 (655-4371) runs 24 hours a day and lets either parent hear the last five payments, more payment information, or request a payment history (phone guide). If your child will apply for college aid, the FAFSA asks for records of child support received, so this log does double duty.

A records routine that takes ten minutes a month

Mark nights on a calendar; total them each month.
Save every child care receipt with the provider's tax ID.
Keep the year's rent or mortgage, utility and grocery totals, and note any help from others.
Log each support payment the day it arrives.

Sources

All sources opened and checked November 2026.

An organizer, not advice. General information checked November 2026 against the official sources listed. It is not tax, legal or financial advice and it does not decide what you qualify for; your preparer and the IRS rules decide what you can claim. The tool runs in your browser and nothing you enter is sent or saved. MCC Solutions is not affiliated with any agency named here.

Common questions

How much is the child tax credit for 2026?

Rev. Proc. 2025-32 sets the 2026 maximum at $2,200 per qualifying child, with $1,700 as the amount that can be refundable. For 2025 the IRS lists the same $2,200 and $1,700.

Can I file as head of household if my ex claims our child?

The IRS says a custodial parent who released the claim on Form 8332 may still be eligible to file as head of household based on that child, if the other conditions are met.

Who is the custodial parent for tax purposes?

Generally the parent the child lived with for the greater number of nights during the year. If the nights are equal, it is the parent with the higher adjusted gross income.

What is the most I can count for the child care credit?

Up to $3,000 of qualifying expenses for one qualifying person and $6,000 for two or more. Money excluded through a dependent care FSA generally reduces the expenses that count.

How do I get my New Jersey child support payment history?

Online through the Case Information page (13 months, with your Case ID, SSN and date of birth), in the mobile app, or by calling 1-877-NJKiDS1, where the menu includes requesting a payment history.

I'm separated but not divorced. Am I single for taxes?

Not automatically. You can be considered unmarried only if all five Publication 501 tests are met, including that your spouse didn't live in your home during the last 6 months of the year.

Keeping the records all year?

Single Parent Tax and Records Kit

An Excel tracker for each child's nights with both parents (with the IRS tie rule applied), child care payments against the $3,000 or $6,000 limit, the half-the-cost-of-the-home test and a child support log, plus a credits checklist and a who-claims note for separated parents.

Get the kit ($17)

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Single parent taxes: the credits, head of household and the records behind them