State credits
Washington working families tax credit
Washington has no income tax, so its credit is a payment from the Department of Revenue, applied for separately from the federal return.
Washington and federal earned income credit calculator
Credits for tax year 2025, head of household, 2 qualifying children
$10,779
| Federal EITC | $5,746 |
| Working Families Tax Credit | $995 |
| Child tax credit, lowers your tax | $638 |
| Additional child tax credit, refundable | $3,400 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $7,152, nothing from $57,310.
$362 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Washington creditThe Washington Working Families Tax Credit is a refund of sales tax paid by the Department of Revenue to households that qualify for the federal earned income credit, or would qualify but for an ITIN. Since Washington has no income tax, you apply for it with the Department of Revenue rather than on a state return, after filing your federal return. For 2025 it is $335 without a qualifying child, $660 with one, $995 with two and $1,330 with three or more. The amount starts to fall a set distance below the federal income limit, $2,500 without a child and $5,000 with children, and never goes below $50 for an eligible household. The amounts are adjusted for inflation; those for 2026 were not yet published when we read the program pages.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Washington credit in one table
| Name | Washington Working Families Tax Credit |
| Form | Application to the Department of Revenue |
| Administered by | Washington Department of Revenue |
| Tax year 2025 | own amounts, $335 to $1,330 |
| Tax year 2026 | not yet published |
| Refundable | refundable |
| ITIN filers | accepted |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Applying in Washington
The application opens with the filing season and covers the previous year; the program also accepts applications for some earlier years. The law is RCW 82.08.0206. Because the credit depends on federal eligibility, a federal credit later denied can lead the department to recover the payment.
Washington credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $335 | $660 | $995 | $1,330 |
| $10,000 | $335 | $660 | $995 | $1,330 |
| $15,000 | $335 | $660 | $995 | $1,330 |
| $20,000 | $0 | $660 | $995 | $1,330 |
| $25,000 | $0 | $660 | $995 | $1,330 |
| $30,000 | $0 | $660 | $995 | $1,330 |
| $40,000 | $0 | $660 | $995 | $1,330 |
| $50,000 | $0 | $112 | $995 | $1,330 |
| $60,000 | $0 | $0 | $0 | $710 |