District of Columbia EITC, Child Care, and Property Tax Relief¶
District of Columbia tax relief pathways that may apply to caregiver households, including the refundable DC earned income tax credit, Keep Child Care Affordable Tax Credit, Schedule H homeowner/renter property tax credit, and selected real property reliefs for seniors and people with disabilities.
The District offers several tax relief paths relevant to caregiver households. For tax year 2025, the DC EITC for filers with a qualifying child is 100% of the federal EITC; some ITIN filers and noncustodial parents may also qualify under District rules. The Keep Child Care Affordable Tax Credit is refundable and can provide up to $1,200 per eligible child in 2025 for qualifying child care expenses at a qualified District child development facility, subject to income limits and subsidy restrictions. Schedule H can reduce DC individual income tax liability for eligible homeowners and renters by up to $1,425 in 2025, with federal AGI limits of $66,000 for taxpayers under age 70 and $90,000 for taxpayers age 70 or older. DC also has real property tax reliefs, credits, and deductions, including senior/disabled property thresholds that should be screened through OTR rules.