State credits
District of Columbia earned income tax credit
The District pays the largest match in the country for families with children, and a separate, more generous formula for workers without a child.
District of Columbia and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$16,816
| Federal EITC | $6,589 |
| DC Earned Income Tax Credit | $6,589 |
| Child tax credit, lowers your tax | $238 |
| Additional child tax credit, refundable | $3,400 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
$762 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the District of Columbia creditThe DC Earned Income Tax Credit for a family with a qualifying child equals 100% of the federal credit for tax year 2025, the highest match of any state, and 85% for tax year 2026. It is refundable and claimed on Form D-40 with Schedule H and Schedule N. A family with two children at the 2025 federal maximum of $7,152 therefore doubles it in the District. Filers with an ITIN may claim it, computed as if the federal SSN test were met. A worker without a qualifying child is treated differently: the District computes the credit with its own formula, which reaches higher incomes than the federal one, and this site does not reproduce it, so the calculator shows no DC amount in that case. The Office of Tax and Revenue publishes the rules and worksheets. The rate for 2026 follows the District's budget law.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The District of Columbia credit in one table
| Name | DC Earned Income Tax Credit |
| Form | Form D-40, Schedule H and Schedule N |
| Administered by | DC Office of Tax and Revenue |
| Tax year 2025 | 100% of the federal credit; own formula without a child |
| Tax year 2026 | 85% of the federal credit; own formula without a child |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Workers without a child in the District
The District's formula for a worker without a qualifying child is not a share of the federal amount, and it reaches incomes well above the federal limit. The Office of Tax and Revenue EITC page gives the worksheet; enter your figures there rather than relying on the zero shown here.
Because the District matches the federal credit one for one in 2025, any federal error doubles. A disallowed federal credit removes the DC credit as well, which makes the federal checks described on the qualifying child page doubly important.
District of Columbia credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $0 | $1,709 | $2,010 | $2,261 |
| $10,000 | $0 | $3,409 | $4,010 | $4,511 |
| $15,000 | $0 | $4,328 | $6,010 | $6,761 |
| $20,000 | $0 | $4,328 | $7,152 | $8,046 |
| $25,000 | $0 | $4,060 | $6,799 | $7,693 |
| $30,000 | $0 | $3,261 | $5,746 | $6,640 |
| $40,000 | $0 | $1,663 | $3,640 | $4,534 |
| $50,000 | $0 | $65 | $1,534 | $2,428 |
| $60,000 | $0 | $0 | $0 | $322 |