Washington state income tax — ITIN filer guide

Washington charges no state income tax. There is no state return to file — but your federal return with an ITIN follows the usual rules, and below we cover what DOES apply in Washington.

NO state income tax

  • Deadline (tax year 2026):
  • State sales tax: 6.5%
  • Special regime: No tax on wages, BUT: (1) 7% capital gains excise tax on long-term gains above the standard deduction — $278,000 for 2025 ($270,000 for 2024), with returns due on the federal income tax deadline; 2025 legislation added a higher tiered rate on very large gains (DOR flags 'new tiered rates' — widely reported as +2.9% on gains over $1M). (2) The Working Families Tax Credit (recorded under eitc) is a cash credit paid via application to DOR, not a tax return.

State tax agency

  • Washington State Department of Revenue — dor.wa.gov
  • Phone: 360-705-6705 (WFTC help line: 360-763-7300, Spanish option available)
  • Free filing option: No state income tax return; the WFTC application is free online at workingfamiliescredit.wa.gov, and capital gains returns are filed free through My DOR

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

With no state income tax, your only income filing is federal (Form 1040 with your ITIN). Washington residency creates no state income return, but it still matters for other state-level procedures — driver’s licenses, in-state tuition, benefits.

Washington state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Working Families Tax Credit (WFTC) (refundable)

✓ OPEN to ITIN filers

Explicitly ITIN-eligible: workingfamiliescredit.wa.gov requires 'a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)' and advertises that you can apply with an ITIN. 2025 tax year maximums: $335 (no children), $660 (1), $995 (2), $1,330 (3+); minimum credit $50. Requires 183+ days WA residency, a filed federal return, and meeting federal EITC criteria (ITIN holders qualify under the state's own ITIN allowance). Paid directly by WA DOR — apply at workingfamiliescredit.wa.gov.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Washington State Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.