EARNED INCOME TAX CREDIT (EITC)

Rate (Fully-Refundable): 40% of the federal credit.¹

Eligibility Requirements:

• All District taxpayers who qualify for the federal credit are automatically eligible.

• In addition, non-custodial parents between 18 and 30 “who are in compliance with a court order for child support payments” may claim D.C.’s credit even though they are not eligible for the federal credit.

• See D.C.’s Earned Income Tax Credit Information Page for details.

Latest Legislative Action: In May of 2014, the D.C. city council overrode Mayor Vincent Gray’s veto of a final budget, which expanded the EITC to 100% of the federal credit for childless workers.

Notes:

• The D.C. government, business and non-profit organizations partner together to run the DC EITC Campaign, which promotes awareness and free tax preparation services to ensure that all EITC-eligible DC residents claim both their federal and DC credits. 

• C. also offers a non-refundable Low Income Credit for individuals with qualifying children who do not claim the EITC.

CHILD TAX CREDIT (CTC)

D.C. does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rate (Non-Refundable): 32% of federal credit, up to $336 for one child and $672 for two or more children.³

Eligibility Requirements: All District of Columbia taxpayers who qualify for the federal credit are automatically eligible.