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Frequently Asked Questions
Individual Income Tax Filing
Do I have to file a DC income tax return?
You must file a DC tax return if:
- You were a resident of the District of Columbia and you were required to file a federal tax return.
- Your permanent residence was in the District of Columbia for either part of or the full taxable year.
- You lived in the District of Columbia for 183 days or more during the taxable year, even if your permanent residence was outside the District of Columbia.
- You were a member of the armed forces and your home of record was the District of Columbia for either part of or the full taxable year.
- You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official.
What is the due date for my District of Columbia individual tax return?
The due date for your DC income tax return is April 15. If the due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.
Where can I get tax forms?
You can download tax forms from the Tax Forms/Publications section, or you can obtain forms from several locations around the District of Columbia. Visit Locations for Tax Forms to find out where.
Can I file my District tax return electronically?
Electronic filing is the best way to file an error-free return and receive an income tax refund faster. Taxpayers are encouraged to file via the Electronic Taxpayer Service Center. Visit the Individual Income Tax Service Center for more information on electronic filing.
What is the individual income tax rate for the District of Columbia?
Visit the Individual Income and Business Taxes page for a description of current tax rates.
What is my standard deduction?
The DC standard deduction is determined by your filing status as shown below. However, if you itemize deductions on the federal form Schedule A, you are not entitled to the standard deduction:
Filing Status / Standard Deduction:
A - Single $4,000
B - Head of Household $4,000
C - Married filing jointly $4,000
D - Married filing separately $2,000
E - Married filing separately on the same return $4,000
F - Registered domestic partners filling jointly $4,000
G - Registered domestic partners filling separately on the same return $4,000
H - Dependent claimed by someone else $4,000
Where should I mail my tax return and/or payment?
The mailing address for the D-40 and D-40EZ individual income tax returns is Office of Tax and Revenue, PO Box 7182, Washington, DC 20044-7182. If mailing a refund or no payment return, mail to the Office of Tax and Revenue, PO Box 209, Washington, DC 20044-0209. Visit Mailing Addresses for DC Tax Returns to learn where to mail other tax forms.
How do I request an extension of time to file my individual income tax return?
If you require more time to file your return, submit an extension of time to file request, Form FR-127, on or before April 15. Any tax due must be paid in full with the request. Penalty and interest will be assessed on any tax outstanding from the time that the return is due until the tax is paid, even if an extension to file is granted. (There is no extension of time to pay.) A copy of the federal application for an extension of time to file is not acceptable for requesting an extension of time for filing a DC return.
By filing a timely Form FR-127, plus any payment due with the extension, you have a 6-month extension of time to file until October 15. In addition to this initial extension, you may receive, upon request, an additional 6-month extension if you are living or traveling outside the United States.
Will I be penalized if I am due a refund, but my return is filed late?
No, you have three (3) years from the due date of the return to file for a refund.
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