To say that it's tough to be a single mom is an understatement. Pressures of working and raising children, plus trying to maintain a home and a positive relationship with the ex can be physically and emotionally draining. Time for yourself would help you cope, if you could find it.

Ironically, the IRS is kinder to single parents than it is to most other groups of people. To those in the know, tax time offers single mothers the chance to take advantage of several big tax breaks. A mom who spends a few extra hours preparing her tax return can even get a refund big enough to pay off the credit cards and still have enough left over for a new pair of shoes and a massage.

Tip #1 -- File as Head of Household

If you are a single parent, you can almost always choose "head of household" as your filing status. Even if you are still legally married you can use this filing status, as long as you have been living on your own for more than half the year and you have custody of your child or children.

The tax benefits of filing as head of household are significant. Heads of households are taxed at a lower rate and can claim larger standard deductions then people who file as single, married filing jointly, or married filing separately. Before you check the box, though, make sure you meet the following qualifications:

• You must be unmarried or have lived apart from your spouse for at least the last half of the year.
• You must have a qualifying child--an unmarried child or grandchild who is yours by birth or adoption, who lives with you for more than half of the year.
• You must have paid over 50% of the cost of keeping up the home that the qualifying child lived in for at least half the year.

If you are not sure if you can file using head of household filing status, look at the instructions for form 1040. IRS topic 353, found on the IRS website (www.irs.gov), also clearly explains who can file as head of household.

Tip #2 -- Take the Earned Income Credit

Not every single mom will qualify for the earned income credit. It's designed to give tax breaks to low-income wage earners, and gives the highest benefit to workers with two or more children. The paperwork involved can be intimidating, especially the first year you take the credit, but it's worth the hassle. The maximum credit for 2004 returns was $4,300, and the amount is adjusted every year for inflation. You qualify to take the earned income credit if:

• Your wages are relatively low. In 2004, a single or head of household filer could earn no more than $30,338 with one child, or $35,458 with two children.
• You must file using single, married filing jointly (total family income can exceed the above requirements by $1,000), or head-of-household filing status.
• Your investment income cannot exceed $2,650.
• Your child or children must be younger than 19 years old.
• Your child or children must have lived with you for more than half the year.

For answers to more questions about the earned income credit, look in the instruction booklet that accompanies any of the 1040 forms. IRS publication 596, Earned Income Credit, is another excellent source of information.

Tip #3 -- Take the Child and Dependent Care Credit

If you worked, looked for work, or were a full-time student during the tax year, and paid somebody to care for your child while you were away, you are eligible to take the child and dependent care credit. It is not a refundable credit, meaning it will reduce the tax you owe but it won't get you a refund if you wouldn't get one already, and to take it you need to be able to file as married filing jointly, head of household, or single.

The Child and Dependent Care Credit reduces your tax bill by up to 35% of the amount you paid for childcare. Lower-income filers get a bigger portion of childcare expenses refunded than do higher-income filers, but people at all income levels get some benefit. You can't take the credit on childcare paid for through a job-sponsored flexible spending plan, and only the first $3000 of childcare expenses for one child, or $6000 for two or more children, are eligible for the credit. Qualifying expenses include:

• daycare expenses
• day camp expenses, if you used the camp in place of daycare and it was not sleep-away camp
• kindergarten or nursery school expenses (if school cost is separate from childcare cost, only the childcare cost portion may be claimed)

To take the child and dependent care credit, use form 2441 if you are filing on form 1040, or schedule 2 if you are filing on form 1040A. You'll need your provider's name, address, and tax identification number. If you have questions, consult the instructions for form 2441 or schedule 2.

Tip #4 -- Take the Child Tax Credit

The child tax credit will reduce your tax by up to $1000 for each of your children. This is not a refundable credit, so if you only owe $800 in tax, you won't get a $200 refund. It's an easy tax to figure, though, and you get the full amount of the credit unless you earn more than $110,000 if you're married filing jointly, $55,000 if you're married filing separately, or $75,000 for all others. If you earn more than that, your credit is reduced. In order to claim the credit, your children must be:

• Younger than 17 years old at the end of the tax year
• Claimed as dependents on your return, and
• US citizens

Claim the credit on form 1040 or 1040A. Look for instructions in the manuals that come with the forms, or on IRS publication 972, Child Tax Credit.

Tip #5 -- Take the Additional Child Tax Credit

The child tax credit is not a refundable credit. If you do not have any tax, you cannot take the credit. However, the additional child tax credit is refundable, and can help many single moms get a refund when they otherwise wouldn't. The paperwork is fairly complicated, but if you qualify, claiming this credit can make the difference between not getting a refund and getting one. You qualify for the additional tax credit if you have three or more qualifying children and cannot take the entire child tax credit, or if you have fewer than three children, cannot take the entire child tax credit, and earned more than $10,750.

Figuring the additional child tax credit can be tricky, so take it slowly and read the instructions carefully. You'll need form 8812 and its instructions, as well as your 1040 or 1040A form and instructions.

Conclusion

Completing your taxes can feel like one more thing you don't have time for. If you are a single mom, though, you can look toward tax day without the dread that a lot of people feel. There is a lot to remember, and the rules change every year, but knowing that you have less tax than other people should make the process a little easier.

Always consider having your taxes done professionally. It's not as expensive as you may think, and most people more than make up the cost of the service in credits and deductions that they may not otherwise have taken. Using a computer program to figure your taxes is another way to take a lot of the guesswork out of filing.