District of Columbia

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.

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.

Source:

  1. Earned Income Tax Credit Information Page, District of Columbia Office of Tax and Revenue
  2. C. Council Approves Impressive Tax Reform, Tax Foundation
  3. 2015 Individual Income Tax Forms and Instructions, D.C. Office of Tax and Revenue

For More State Information

Ed Lazere, Executive Director
D.C. Fiscal Policy Institute

www.dcfpi.org
(202) 408-1080
lazere@dcfpi.org