EARNED INCOME TAX CREDIT (EITC)

Washington passed the Working Families Tax Credit, or Recovery Rebate, which offers a flat credit to low-income households.  

Rate (Fully-Refundable): Flat rate based on household size and income level

The amounts by family size are:¹

• $300 for single/married with no kids
• $600 for families with 1 child
• $900 for families with 2 children
• $1,200 for families with 3+ children

Eligibility Requirements:

• All Washington taxpayers who qualify for the federal credit are automatically eligible and filers using Individual Taxpayer Identification Numbers. 
• Eligible filers using the married filing separate status.

Latest Legislative Action: 

In 2023, Gov. Jay Inslee signed House Bill 1477, expanding eligibility for the state EITC to individuals using the married filing separately status.

In 2021, Washington passed the Working Families Tax Credit or Recovery Rebate. On May 4, 2021, Gov. Jay Inslee signed HB1297, making the WFTC available to all eligible state residents. 

In the 2019 legislative session, leaders in the state House and Senate put forth proposals to enact and fund a modern Working Families Tax Credit. Such a provision was not included in the final budget.

In his 2015-2017 budget proposal, Washington Governor Jay Inslee proposed funding the Working Family Tax Credit through the Carbon Pollution Accountability Act. Such a provision was not included in the fiscal year 2015 budget.

Despite enacting one in 2008, Washington does not currently offer a state-level EITC because it has yet to be funded by the Washington legislature. The state’s version is known as the Working Families Tax Rebate (WFTR) but the credit has been suspended multiple times due to budget shortfalls.¹

In 2023, Washington’s Working Families Tax Credit was made officially available to state residents with applications open for the 2022 tax year.

Notes:

• Washington is the only state without a personal income tax that has enacted a state-level EITC.
• See Washington’s tax credit information page to apply.

CHILD TAX CREDIT (CTC)

Washington does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Washington does not currently offer a state-level CDCTC.