Eligibility - general

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 refund:

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 refund.

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 Earned Income Tax Credit (EITC) to learn more .

Meet certain income requirements.

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).

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

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