Earned income credit in District of Columbia
Varies
Does District of Columbia Have an Earned Income Tax Credit?
Short answer: Yes: District of Columbia offers the DC Earned Income Tax Credit (DC EITC), 85% of the federal EITC for filers with qualifying children for 2026–2028 (it was 100% for 2025 only; 100% again from 2029) (refundable). ITIN filers eligible. Certain noncustodial parents who pay court-ordered child support also qualify. Workers without children use a separate DC formula with a wider income range. Refunds of $1,200+ can be paid in 12 monthly installments. Congress repealed a December 2025 law that would have kept 100% for 2026.
Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
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.
Earned income credit in District of Columbia
Varies
Individuals / Personal Taxes
Yes: District of Columbia offers the DC Earned Income Tax Credit (DC EITC), 85% of the federal EITC for filers with qualifying children for 2026–2028 (it was 100% for 2025 only; 100% again from 2029) (refundable). ITIN filers eligible. Certain noncustodial parents who pay court-ordered child support also qualify. Workers without children use a separate DC formula with a wider income range. Refunds of $1,200+ can be paid in 12 monthly installments. Congress repealed a December 2025 law that would have kept 100% for 2026.
Business justification
Yes: District of Columbia offers the DC Earned Income Tax Credit (DC EITC), 85% of the federal EITC for filers with qualifying children for 2026–2028 (it was 100% for 2025 only; 100% again from 2029) (refundable). ITIN filers eligible. Certain noncustodial parents who pay court-ordered child support also qualify. Workers without children use a separate DC formula with a wider income range. Refunds of $1,200+ can be paid in 12 monthly installments. Congress repealed a December 2025 law that would have kept 100% for 2026. Claim the federal EITC on Form 1040 (with Schedule EIC if you have qualifying children); state credits go on your state return.
Category
- Personal Tax Deductions