District of Columbia Earned Income Tax Credit Calculator
Figure basis: Official DC Office of Tax and RevenueThe District of Columbia earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 100% of your federal EITC. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the District of Columbia rule to give your state credit. The District of Columbia credit is refundable. Enter your details to see both your estimated federal EITC and your District of Columbia credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from DC Office of Tax and Revenue and verified for 2026.
A single filer in District of Columbia with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a District of Columbia credit of $7,082.23 (100% of the federal credit).
How the District of Columbia EITC works
The District of Columbia credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then District of Columbia applies 100% of your federal EITC. The District of Columbia credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
District of Columbia EITC = federal EITC x District of Columbia percentage
The District now matches the federal EITC dollar for dollar
Washington, D.C. is the most generous jurisdiction in the country for this credit: for tax years beginning after December 31, 2024, the District matches 100% of your federal EITC, effectively doubling it. That is a recent jump. The match sat at 70% for tax years 2022 through 2024, so anyone reusing an old estimate will understate the credit by a wide margin. This calculator applies the current 100% figure to your computed federal amount.
There is a further wrinkle unique to the District. For workers without qualifying children, D.C. computes an expanded credit that runs well beyond the small federal amount, and it pays the larger portion out in monthly installments across the year rather than as a single lump sum at filing. So a childless D.C. worker can see a materially different result than the federal-only number here suggests, and should check the Office of Tax and Revenue guidance for the installment schedule.
The credit is refundable, so at a full 100% match a filer with little or no District tax liability still receives the entire amount as cash. Enter your earned income, filing status, and number of qualifying children above, and use the figure as a planning estimate; the amount settled on your D-40 return governs.
District of Columbia EITC: frequently asked questions
How much is the District of Columbia earned income tax credit?
The District of Columbia EITC is 100% of your federal EITC. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a District of Columbia credit of about $7,082.23. Enter your own details above for your figure.
Is the District of Columbia EITC refundable?
The District of Columbia credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
Do I qualify for the District of Columbia earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the District of Columbia credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026). DC's match rose to 100% of the federal EITC for tax years beginning after December 31, 2024 (DC Code 47-1806.04); the earlier 70% match applied only to tax years 2022 through 2024.
How is the District of Columbia EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then District of Columbia applies 100% of your federal EITC. This calculator does both steps for you.
Official sources
- District of Columbia EITC percentage and refundability: DC Office of Tax and Revenue, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.