Eligibility

Working Families Tax Credit

See if you’re eligible for the credit

The Working Families Tax Credit has similar eligibility requirements to the federal Earned Income Tax Credit (EITC) – with a few differences.

See if you qualify

Not sure if you've applied? Use our refund status tool.

You can apply with an individual taxpayer identification number (ITIN)

Learn more

Who is eligible for a tax credit

Individuals and families are eligible for the Working Families Tax Credit if they meet all of the following requirements:

Have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
Lived in Washington a minimum of 183 days in 2024 (over half the year). See our Frequently Asked Questions (FAQs) about residency to learn more.
Are at least 25 and under 65 years of age OR have a qualifying child in 2024.
Filed a 2024 federal tax return.
Eligible to claim the federal Earned Income Tax Credit (EITC) on their 2024 tax return (or would meet the requirements for EITC but are filing with an ITIN).
- Go to www.irs.gov/EITC to learn more.

What are the income thresholds

The 2024 credit amount varies depending on the number of qualifying children and income level.

The maximum credit amount ranges from $325 to $1,290 depending on the number of qualifying children (see table below). These amounts are then reduced based on income thresholds, similar to the federal program. The minimum credit amount is $50, regardless of the number of qualifying children. See our Frequently Asked Questions (FAQs) about income to learn more.

Number of qualifying children	Applicant must make less than the following in 2024		Maximum credit amount
Number of qualifying children	Head of household, Single, Married filing separately	Married filing jointly	Maximum credit amount
0	$18,591	$25,511	$325
1	$49,084	$56,004	$640
2	$55,768	$62,688	$965
3	$59,899	$66,819	$1,290

Frequently asked questions

Eligibility - general

Who is eligible for the Working Families Tax Credit?

Individuals and families are eligible for the Working Families Tax Credit if they meet all of the following requirements for the tax year they're claiming the credit:

Have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
Lived in Washington a minimum of 183 days (over half the year).
Are at least 25 and under 65 years of age OR have a qualifying child.
Filed a federal tax return the year before they claim the credit.
Eligible to claim the federal Earned Income Tax Credit (EITC) on their tax return (or would meet the requirements for EITC but are filing with an ITIN).
- Go to www.irs.gov/EITC to learn more.
Meet certain income requirements.

What is a qualifying child?

The rules for qualifying children are based on the federal Earned Income Tax Credit (EITC). These rules involve the child’s age, relationship, and residency. View the qualifying child rules.

Under Washington’s credit, a qualifying child can have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

Do I have to be currently employed to qualify for the Working Families Tax Credit?

No, you do not have to be currently employed to receive the credit. However, you must have earned income for the tax year you're claiming the credit.

How much will I get back?

The Working Families Tax Credit is dependent on the number of qualifying children and income level. The minimum credit is $50, regardless of the number of qualifying children. See table for estimates based on the income eligibility thresholds.

Eligibility - residency

What are the residency requirements for resident servicemembers serving out-of-state or part-time residents?: To qualify for this credit, you must be a resident of Washington, which means that you must be physically present and reside in Washington for at least 183 days during the tax year. Applicants not physically present in Washington state for at least 183 days are not eligible for the credit.

If you are in the military, and live outside of Washington state, but are married filing jointly, and have a spouse that resides in Washington, you’re still eligible and should apply.
Do I still qualify for the credit if my spouse is living out-of-state?: Yes. If you are married filing jointly on your federal tax return, only the primary applicant must be a resident of Washington for at least 183 days to be eligible for the credit.
What if I am in Washington for at least 183 days for work or for school without commuting back to my state of residence? Do I meet the WFTC residency requirement?: Yes. An individual who is physically present and resides in Washington for at least 183 days and does not commute back to their state of residence will generally be considered to “reside” in Washington and is a Washington resident for WFTC residency purposes.
What if I am experiencing homelessness? Can I still qualify?: Yes. The term “reside” does not require that an individual have a physical address in Washington, just that Washington is the place they reside. If you are experiencing homelessness, you may check the box that you are opting out of providing your primary residence.

Individuals or their families who are experiencing homelessness may demonstrate that they “reside” in Washington by providing proof of their residency via a letter from a community organization or shelter affirming: (1) the community organization or shelter knows and can identify the individual, (2) the individual has resided in a particular area in Washington (which the organization or shelter will describe), and (3) the individual has resided in this area at least 183 days during the period for which the credit is being claimed.

Eligibility – income

What are the income limits to qualify for this credit?

The income limits are based on the federal Earned Income Tax Credit (ETIC). View the current income limits.
Note: These thresholds change each year and will be updated on the IRS’s website.

What is considered earned income?

Earned income includes wages, salaries, bonuses, commissions, tips, and net earnings from self-employment which are subject to taxes by the federal government. It is called “earned” income because an individual must “earn” it through employment.

What kind of income is not earned income?

Unearned income is personal income that is gained from sources unrelated to employment. The following are examples of sources that are not considered earned income:

Nontaxable employee pay.
Dependent care benefits.
Adoption benefits.
Basic housing allowance.

Disability insurance payment (paid premiums).

Interest.
Dividends.
Pensions.
Annuities.
Social security.
Railroad retirement benefits.
Alimony.
Child support.
Welfare benefits.
Workers’ compensation benefits.
Unemployment compensation.
Nontaxable foster care payments.
Veterans’ benefits.
VA rehabilitation payments.
Inmate income.

Does my qualifying child’s income affect my AGI?

No. A qualifying child’s income is not a factor in your AGI.

Does my foreign income affect me from qualifying for the Working Families Tax Credit?

Yes, having foreign income and filing form 2555 disqualifies you from receiving the Working Families Tax Credit.

Can I have investment income and still qualify for the Working Families Tax credit?

Yes, but investment income cannot exceed $11,600 for applicants filing single or jointly. Examples of investment income include:

Interest.
Dividends.
Rental income.
Royalty income.
Capital gains.
Cryptocurrency interest.

Does my strike compensation count as income towards the Working Families Tax Credit?

Yes. If you receive strike benefits from your Union, you must include payments as earned income to determine your eligibility for the program.

Does my income earned while incarcerated qualify as earned income for the Working Families Tax Credit?

No. Any income you receive while in any penal institution (inmate income), work release program, and/or halfway house is not earned income.

How does alimony or spousal support affect my Working Families Tax Credit eligibility?

Alimony or spousal support you receive is not considered earned income.

How do community property laws affect my Working Families Tax Credit eligibility?

If you file as head of household or married filing separately (under special rules for married taxpayers living apart), your earned income for the WFTC does not include any amount your spouse earned under community property laws. That amount is not earned income for the WFTC, even though you must include it in your gross income on your federal income tax return. Your earned income includes the entire amount you earned.

How does combat pay affect my Working Families Tax Credit eligibility?

Including combat pay can increase or decrease the credit amount received from the federal government. As such, you are allowed to include your combat pay if it increases your credit or leave it out if it decreases your credit.

Are there any special types of income that can be earned or unearned income based on situation?

If you are retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Minimum retirement age is generally the earliest age at which you can receive a pension or annuity if you were not disabled.

Also, combat pay can be earned or unearned income. Taxpayers are allowed to include their combat pay if it increases their credit or leave it out if it decreases their credit.

How does my spouse’s earned income affect my eligibility for WFTC?

If you file a joint tax return, your spouse’s income is combined with your income to determine if you and your spouse meet the income requirements.

My spouse and I divorced during the tax year that I’m claiming the credit. Is their income considered my income for the WFTC?

It may depend on when you divorced, and how you file your federal taxes. If you were married more than half of the year, your ex-spouse’s income could be earned income for WFTC purposes.