Child tax credit in District of Columbia
Varies
Does District of Columbia Have a Child Tax Credit?
Short answer: No state child tax credit, but District of Columbia has a child care credit: 32% of the federal child and dependent care credit (nonrefundable). Separately, the refundable Keep Child Care Affordable Tax Credit covers licensed child care costs up to $1,200 per child under 4 (2025) if DC taxable income is $180,100 or less ($90,000 married filing separately). UNCERTAIN: DC enacted a refundable $1,000-per-child credit (children under 18) for tax year 2026 through temporary legislation. Congress passed a disapproval resolution (P.L. 119-78, February 2026), which DC argues missed the review deadline. ITEP (September 2026) reports DC did not move forward with launching the credit, and the temporary law was set to expire September 25, 2026. The permanent code still describes an older $420 credit for children under 6, which was never funded. Check with DC's Office of Tax and Revenue before relying on any DC child tax credit for 2026. District of Columbia does have an earned income credit: 85% of the federal EITC for filers with qualifying children for 2026–2028 (it was 100% for 2025 only; 100% again from 2029).
UNCERTAIN: DC enacted a refundable $1,000-per-child credit (children under 18) for tax year 2026 through temporary legislation. Congress passed a disapproval resolution (P.L. 119-78, February 2026), which DC argues missed the review deadline. ITEP (September 2026) reports DC did not move forward with launching the credit, and the temporary law was set to expire September 25, 2026. The permanent code still describes an older $420 credit for children under 6, which was never funded. Check with DC's Office of Tax and Revenue before relying on any DC child tax credit for 2026. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in District of Columbia
Varies
Individuals / Personal Taxes
No state child tax credit, but District of Columbia has a child care credit: 32% of the federal child and dependent care credit (nonrefundable). Separately, the refundable Keep Child Care Affordable Tax Credit covers licensed child care costs up to $1,200 per child under 4 (2025) if DC taxable income is $180,100 or less ($90,000 married filing separately). UNCERTAIN: DC enacted a refundable $1,000-per-child credit (children under 18) for tax year 2026 through temporary legislation. Congress passed a disapproval resolution (P.L. 119-78, February 2026), which DC argues missed the review deadline. ITEP (September 2026) reports DC did not move forward with launching the credit, and the temporary law was set to expire September 25, 2026. The permanent code still describes an older $420 credit for children under 6, which was never funded. Check with DC's Office of Tax and Revenue before relying on any DC child tax credit for 2026. District of Columbia does have an earned income credit: 85% of the federal EITC for filers with qualifying children for 2026–2028 (it was 100% for 2025 only; 100% again from 2029).
Business justification
No state child tax credit, but District of Columbia has a child care credit: 32% of the federal child and dependent care credit (nonrefundable). Separately, the refundable Keep Child Care Affordable Tax Credit covers licensed child care costs up to $1,200 per child under 4 (2025) if DC taxable income is $180,100 or less ($90,000 married filing separately). UNCERTAIN: DC enacted a refundable $1,000-per-child credit (children under 18) for tax year 2026 through temporary legislation. Congress passed a disapproval resolution (P.L. 119-78, February 2026), which DC argues missed the review deadline. ITEP (September 2026) reports DC did not move forward with launching the credit, and the temporary law was set to expire September 25, 2026. The permanent code still describes an older $420 credit for children under 6, which was never funded. Check with DC's Office of Tax and Revenue before relying on any DC child tax credit for 2026. District of Columbia does have an earned income credit: 85% of the federal EITC for filers with qualifying children for 2026–2028 (it was 100% for 2025 only; 100% again from 2029). UNCERTAIN: DC enacted a refundable $1,000-per-child credit (children under 18) for tax year 2026 through temporary legislation. Congress passed a disapproval resolution (P.L. 119-78, February 2026), which DC argues missed the review deadline. ITEP (September 2026) reports DC did not move forward with launching the credit, and the temporary law was set to expire September 25, 2026. The permanent code still describes an older $420 credit for children under 6, which was never funded. Check with DC's Office of Tax and Revenue before relying on any DC child tax credit for 2026. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions