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New for 2009
This year, a number of tax law changes have been enacted. In addition, the tax form has been consolidated to be more user-friendly and to allow for faster processing. Here are some of this year’s key changes:
Personal Exemption – The personal exemption has been increased from $1,500 to $1,675 for each dependent of the taxpayer whose gross income is less than $1,000 or who is a child of the taxpayer and has not reached the age of 19 or is a student.
Standard Deduction – The deduction has increased from $2,500 to $4,000 for a single individual, head of household, surviving spouse, or married person filing jointly. For a married person filing separately or a registered domestic partner, the standard deduction has increased from $1,000 to $2,000.
Real Property Tax Deduction: Additional Increase in Standard Deduction -- As a result of changes made to federal tax law, non-itemizers (i.e., those who take the standard deduction) may now increase the standard deduction by up to $500 (if single, head of household, married filing separately, or registered domestic partner) and up to $1,000 (if filing jointly as married or registered domestic partners), if they took the real property tax deduction on their federal tax return as an increase to the standard deduction. Please see the instructions on page 7 for D-40EZ filers or page 14 for D-40 filers.
Disaster Loss Deduction: Additional Increase in Standard Deduction -- Non-itemizers (i.e., those who take the standard deduction) may now increase the standard deduction by the amount of a “net disaster loss,” if they took the disaster loss deduction on their federal tax return as an increase to the standard deduction. Please see the instructions on page 7 for D-40EZ filers or page 14 for D-40 filers.
College Savings Program – The maximum deduction for contributions to accounts under the DC College Savings Program has increased from $3,000 to $4,000 for a taxpayer who files as single, head of household, married filing separately, or registered domestic partner. If taxpayers file jointly or as registered domestic partners, then the maximum deduction for contributions to all accounts (must be at least two accounts) is increased from $6,000 to $8,000.
To ask questions or for tax preparation, call the Office of Tax and Revenue’s customer service specialists at (202) 727-4TAX (4829) or visit the walk-in center at 941 North Capitol Street, NE, 1st Floor. Office hours are 8:15 am to 5:30 pm, Monday through Friday.
You may also visit the Penn Branch Satellite Center, located at 3220 Pennsylvania Avenue, SE. The office is open 8:15 am to 4:30 pm, Tuesdays and Thursdays from January 2 through April 15. | 
