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 (Updated as of April 2026)
- You must have earned income to qualify.
- For veterans receiving Department of Veterans Affairs disability benefits before retirement age or military pensions, these benefits may count as earned income for 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 may be eligible to claim these benefits as earned income.
**Combat pay may be included as income if it benefits you. Consult a tax professional.