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DC Earned Income Tax Credit

Last updated August 2026

The District's Earned Income Tax Credit is one of the most generous in the country. It is refundable, so you may receive a refund even if you owe no DC income tax. For Tax Year 2025, the DC EITC equals 100 percent of your federal EITC. You claim it on your DC Individual Income Tax Return, the D-40. Questions go to the Office of Tax and Revenue at (202) 727-4829, which spells (202) 727-4TAX.

For filers with a qualifying child, the match rate has changed over time. It was 40 percent for 2019 through 2021, 70 percent for 2022 through 2024, 100 percent for 2025, 85 percent for 2026 through 2028, and it returns to 100 percent for 2029 and beyond.

Eligibility follows the federal rules, with some extra doors. Generally, if you qualify for the federal EITC, you also qualify for the DC EITC. Filers with a valid ITIN who cannot claim the federal credit can still get the DC EITC. Certain non-custodial parents who pay child support for a qualifying child may also qualify.

How you get paid depends on the size of your refund. If your DC EITC refund is $1,200 or more, it is paid in 12 equal monthly installments rather than one lump sum. Keep in mind that monthly payments may affect your eligibility for benefits like SNAP or other federal programs.

You have time to claim it. You have three years from the date your District return is due to claim the DC EITC. For example, a 2023 return that was due April 15, 2024 can be filed as late as April 15, 2027, so it may be worth filing a past year you missed.

This credit is safe to claim. Information you submit to the Office of the Chief Financial Officer is not shared with immigration services, and USCIS has been clear that tax credits, including the DC EITC, are not considered government assistance for public-charge purposes. Free filing help is available through IRS VITA sites and Community Tax Aid.

Phone (202) 727-4829

Official site →

Updated August 2026 Program details can change — confirm with the program directly.

Who qualifies

  • You generally must qualify for the federal Earned Income Tax Credit and file a District income tax return
  • Because the credit is refundable, it can pay out as cash even when it is larger than the tax you owe

You may qualify. The program makes the final decision.

How to apply

  1. 1

    File a DC Individual Income Tax Return, the D-40, to claim the credit.

  2. 2

    Check that you qualify for the federal EITC; if you do, you generally qualify for the DC credit.

  3. 3

    If you have a valid ITIN and cannot claim the federal credit, you can still claim the DC EITC.

  4. 4

    If your refund is $1,200 or more, expect it in 12 equal monthly payments.

  5. 5

    Get free filing help at an IRS VITA site or Community Tax Aid; questions go to (202) 727-4829.

What the application looks like

The DC Office of Tax and Revenue EITC page.
otr.cfo.dc.gov, the DC EITC page. Captured August 2026.
The DC Office of Tax and Revenue EITC frequently asked questions page.
otr.cfo.dc.gov, the EITC FAQ page. Captured August 2026.

Common questions

How much is the DC EITC?

For Tax Year 2025 it equals 100 percent of your federal EITC. For filers with a qualifying child, it is 85 percent for 2026 through 2028, then back to 100 percent for 2029 and beyond.

Can I get it with an ITIN?

Yes. Filers with a valid ITIN who cannot claim the federal EITC can still receive the DC EITC, and claiming it is not treated as government assistance for immigration purposes.

How is the credit paid out?

It is refundable, so it can pay out as cash. If your refund is $1,200 or more, it is paid in 12 equal monthly installments. Monthly payments may affect SNAP or other programs.

How long do I have to claim it?

You have three years from the date your District return is due. For example, a 2023 return due April 15, 2024 can be filed as late as April 15, 2027.

Not sure this is the right program for your situation?

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