Working Families Tax Credit (WFTC)

Beginning February 1, 2025, the Washington State Working Families Tax Credit (also known as the Washington Family Tax Credit) will provide a Washington tax refund of up to $1,290 to eligible individuals and families. This tax credit in Washington State is designed to support low-to-moderate income workers and is modeled after the federal Earned Income Tax Credit (EITC).

Eligibility Requirements

To qualify for the Washington State tax refund under the Working Families Tax Credit program, you must meet all of the following criteria:

• Filed a federal tax return (Form 1040 or 1040-SR) for the applicable tax year.
• Meet the federal EITC requirements, or would meet them but filed using an Individual Taxpayer Identification Number (ITIN).
• Be 25 to 64 years old, or have a qualifying child.
• Lived in Washington State for at least 183 days (more than half the year).
• You (and your spouse if applicable) must meet the Adjusted Gross Income (AGI) thresholds
  below:

Application Timeline

• Applications for the 2024 tax year open on February 1, 2025.
• Applications for the 2023 tax year must be postmarked by December 31, 2024.
• You may also apply retroactively for up to three years if eligible.

How do I apply?

You can apply for the Washington Family Tax Credit in the following ways:

1. When filing your federal return: Complete the Washington State section and your application will be transmitted automatically.
2. Online via the Washington Department of Revenue.
3. In person at your local Department of Revenue office.
4. By mail using the official application form.

Required Information

To complete your application for the Washington State Working Families Tax Credit, you will need:

• A copy of your federal tax return.
• Legal names of taxpayer, spouse, and qualifying children (if applicable).
• SSN or ITIN for taxpayer and spouse.
• Date of birth for all listed individuals.
• Washington State Driver’s License (optional but recommended).
• Current mailing address, phone number, and email address.
• Direct deposit information (optional).

Who counts as a qualifying child for this credit?

A qualifying child for the tax credit in Washington State must:

1. Be related to you in some way
2. Be under the age 19 at the end of the tax year and younger than you (or your spouse if applicable). A qualifying child is considered to reach their age the day before their birthdate
3. Not have filed a joint return, unless only to claim a refund.
4. Have lived with you for more than half of the tax year. If your child was born or died in the tax year, they must have lived with you for more than half of the time they were alive during the tax year.

Note: A child may be eligible for the Working Families Tax Credit for more than one applicant. However, the child can only be claimed by one person (and that person’s spouse if applicable) per year. Refer to the WA State website for more details on the tiebreaker rules.