Residency requirements

  • You must have lived in Washington for more than half of the year (183 days). This is a physical presence test, meaning you or your family member/friend may qualify, even if they don’t consider Washington their state of residency.
  • Your state of legal residence does not automatically qualify you for Working Families Tax Credit (WFTC) residency requirements.
  • If you're in the military and live outside of Washington state, but file married jointly with a spouse who lives in Washington, you’re still eligible and should apply.

What we can accept as proof of how long you have been in Washington

  • Military orders.
  • Military statement.
  • Utility bills.
  • Rental agreements/Landlord statements.
  • Public benefit statements.
  • Mortgage statements.
  • Signed statements from a community-based organization.

Income requirements

  • You must have earned income to qualify.
  • For veterans receiving Department of Veterans Affairs disability benefits before retirement age or military pensions, these benefits count as earned income for WFTC. If the veteran has no other source of income, they can still use these benefits to qualify for the WFTC.

Earned income includes:

  • Wages.
  • Salaries.
  • Bonuses.
  • Commissions.
  • Tips.
  • Net earnings from self-employment.
  • Most military pensions*.
  • Department of Veterans Affairs Disability Benefits*.

Non-taxable income includes:

  • Combat pay**.
  • Basic Allowance for Housing (BAH).
  • Basic Allowance for Subsistence (BAS).

*Prior to minimum retirement age, you are eligible to claim these benefits as earned income.  
**Combat pay can be included as income if it benefits you.