Office of Tax and Revenue: Estimated Tax Penalty

Automatic Penalty for Underpayment of Estimated Tax

Instructions for Individuals

You must pay estimated taxes if your residence is in the District, your gross income is not fully subject to withholding tax, and you have a remaining tax liability of more than $100 for the tax year.
DC residents must pay estimated taxes on any wages they earn outside the District, unless their employer pays DC withholding taxes.
Make your four (4) quarterly estimated payments with vouchers from the Form D-40ES booklet. This booklet and other DC tax forms may be obtained from the Tax Forms/Publications page under “Individual Income” or by calling OTR Customer Service at (202) 727-4829.