District of Columbia


Rate (Fully-Refundable): 70% 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.

Latest Legislative Action: For tax year 2022, D.C. expanded the EITC from 40% to 70% of the federal rate. Eligible filers will receive a refund equal to 40% of the federal EITC as usual after the return is processed. The additional 30% of the D.C. EITC will be paid in monthly installments over the 11 months pursuant to District law.2


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


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


D.C. offers two versions of the state CDCTC with a more generous (and refundable) benefit for low-income families.

Credit for Child and Dependent Care

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

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

Keep Child Care Affordable Tax Credit4

Rate (Fully-Refundable): For tax years 2021-22, the tax credit was worth up to $1,020 per eligible child.

Eligibility Requirements: See the District of Columbia’s state tax information page for details.

Notes: Formerly known as the Early Learning Tax Credit (ELTC)


  1. Earned Income Tax Credit Information Page, District of Columbia Office of Tax and Revenue
  2. Earned Income Tax Credit Campaign, Department of Insurance, Securities and Banking
  3. 2015 Individual Income Tax Forms and Instructions, D.C. Office of Tax and Revenue
  4. § 47–1806.15. Keep child care affordable tax credit, Council of the District of Columbia

For More State Information

Erica Williams, Executive Director
D.C. Fiscal Policy Institute