2014 Individual Income Tax Information
The Office of Tax and Revenue (OTR) encourages taxpayers to file their tax returns electronically. Filing electronically will save time and allow for a faster refund.
OTR offers electronic filing options, such as:
- Free File: A unique free service which allows taxpayers to choose from a number of free tax prep software that works best for their tax situation.
- Fillable Form: This free online version of form D-40/D-40EZ and schedules allow taxpayers to fill in their tax information, sign electronically and e-file their return.
To file, visit Individual Income Tax Online Filing.
Personal Exemptions – increased from $1675 in tax year 2013 to $1725 for tax year 2014
Standard Deduction – increased from $4100 in tax year 2013 to $4150 for tax year 2014.
The married filing separately standard deduction is $2075 for tax year 2014.
For tax years beginning after 12/31/2013, the Act raises the qualifying income limits for property owners and renters over age 70.
The total 2014 federal adjusted gross income (AGI) of the "tax filing unit" cannot exceed $40,000 (age 69 and under) or $60,000 (age 70 or older). The maximum property tax credit limit is $1,000 per tax filing unit.
Refund Prepaid Card
In tax year 2014, OTR provided a prepaid Visa card as an alternative to paper checks and direct deposit for individuals requesting a refund. More than 18,000 individuals took advantage of this option.
This year, OTR is expanding the prepaid Visa card program to include refunds from $2 up to $3,000.
Alternative Fuel Vehicle Conversion and Infrastructure
There are two non-refundable credits for alternative fuel vehicle conversion and infrastructure. A credit up to 50 percent of the costs for purchase and installation of qualified alternative fuel storage and dispensing or charging equipment per qualified alternative fuel vehicle refueling property or private residence. The credit shall not exceed $1,000 per vehicle charging station for a private residence and $10,000 per qualified alternative fuel vehicle refueling property or vehicle charging station. The cost of the purchase of the land on which the refueling or charging will be located or the construction or purchase of any structure is not included in the equipment or labor costs. The unused credit can be carried over for two future years.
A credit, not to exceed $19,000 per vehicle, up to the tax liability, for 50 percent of the cost of equipment and labor per vehicle for vehicle owners who modify their existing petroleum derived gasoline or diesel fuel vehicle into a vehicle capable of operating on one of a list of the listed acceptable operating fuels:
a. At least 85 percent Ethanol,
b. Natural gas,
c. Compressed natural gas,
d. Liquefied natural gas,
e. Liquefied petroleum gas,
f. Biodiesel (excluding kerosene),
g. Electricity from a vehicle charging station, or
To download a copy of the tax booklet or forms, visit 2014 Individual Income Tax Forms.
Customer Service Office Hours
Taxpayers requesting assistance may visit OTR’s walk-in center at 1101 4th Street, SW, Suite W270, from 8:15 am to 5:30 pm Monday through Friday, or call (202) 727-4TAX (4829).