GET YOUR
EITC

The Earned Income Tax Credit (EITC) is a refundable tax credit designed especially for low and moderate-income workers. Because the EITC is a refundable credit,
a person who qualifies for this credit may receive a refund even if they do not owe any taxes for the year.

If you live in Washington, DC and have low to moderate income, you may benefit from both the federal EITC and the DC EITC.

What are the Federal EITC and DC EITC?

The EITC is a benefit for working people who have low to moderate income.

A tax credit means more money in your pocket. It reduces the amount of tax you owe and may also give you a refund.

Take advantage of both the federal EITC and DC EITC.

Requirements for Federal EITC

Have worked and earned income under $63,398
Have investment income below $11,000 in the tax year 2023
Have a valid Social Security number by the due date of your 2023 return (including extensions)
Be a U.S. citizen or a resident alien all year
Meet certain rules if you are separated from your spouse and not filing a joint tax return

The Federal Earned Income Tax Credit (EITC) is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children. The amount of EITC benefit depends on a recipient's income and number of children.

The EITC helps low- to moderate-income workers and families get a tax break. If you qualify, you can use the credit to reduce the taxes you owe – and maybe increase your refund.

Requirements for DC EITC

The District of Columbia Earned Income Tax Credit

(DC EITC) is a refundable tax credit designed especially for low- and moderate-income workers. Because the DC EITC is a refundable credit, a person who qualifies for this credit may receive a refund even if he or she does not owe any taxes for the year. For tax year 2023, the DC EITC is 70% of the federal EITC.

Generally, you can claim the DC EITC if the EITC was allowed on your federal return. The DC EITC is claimed by filing a DC individual income tax return (Form D-40).
Generally, you can claim the DC EITC if you have a valid Individual Taxpayer Identification Number (ITIN) and meet all the federal requirements to claim the EITC, except for having a social security number (SSN).
Besides not having a social security number and having a valid ITIN, DC also offers the DC EITC to certain filers that do not qualify for the federal EITC.

Child Tax Credit

If you have a child under the age of 18, you may also qualify for the federal Child Tax Credit (CTC). If you qualify you may see a reduced tax bill or a bigger refund.

The Child Tax Credit helps families with qualifying children get a tax break. You may be able to claim the credit even if you don't normally file a tax return.

Who Qualifies:

You can claim the Child Tax Credit for each qualifying child who has a Social Security number that is valid for employment in the United States.

To be a qualifying child for the 2023 tax year, your dependent generally must:

Be under age 17 at the end of the year
Be your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of one of these (for example, a grandchild, niece or nephew)
Provide no more than half of their own financial support during the year
Have lived with you for more than half the year
Be properly claimed as your dependent on your tax return
Not file a joint return with their spouse for the tax year or file it only to claim a refund of withheld income tax or estimated tax paid
Have been a U.S. citizen, U.S. national or U.S. resident alien

You qualify for the full amount of the 2023 Child Tax Credit for each qualifying child if you meet all eligibility factors and your annual income is not more than $200,000 ($400,000 if filing a joint return).

Parents and guardians with higher incomes may be eligible to claim a partial credit.

*Qualifying children must be under 18 years of age as of December 31, 2023.