EARNED INCOME TAX CREDIT (EITC)

Rate (Fully-Refundable): 70 percent of the federal credit, for tax year 2022-2024¹

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 EITC information page for details.

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

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. 

• 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.

CHILD TAX CREDIT (CTC)

Rate (Fully-Refundable): $420 per qualifying child under the age of 6, for up to three children.³

Eligibility Requirements:

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

• All District taxpayers must have been a resident for the entire calendar year before the year in which this credit is claimed.

Latest Legislative Action: In 2024, the D.C. Council established a state-level CTC valued at $420 per qualifying child starting tax year 2025.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

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.⁴

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

Keep Child Care Affordable Tax Credit⁵

Rate (Fully-Refundable): For tax year 2024, the tax credit is worth up to $1,160 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)