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.

What is the due date for my District of Columbia individual tax return?
File by April 15 (If Military Combat Zone, file by October 15).

Where can I get tax forms?
Taxpayers can order District of Columbia tax forms and instructions by calling our Customer Service Center at (202) 727-4TAX or come into the office at 1101 4^th St SW. Orders will be processed and shipped by U.S. mail. Tax forms can also be picked up at District libraries. To check the status of the libraries, please visit https://www.dclibrary.org/reopen. You can also find the most recent individual tax returns at the following link Individual Income Tax Forms | otr.

Can I file my District tax return electronically?
Yes. Certain individuals are eligible to file through mytax.dc.gov. DC accepts E-File returns through many tax filing software and companies.

What is the individual income tax rate for the District of Columbia?
Please review the annual tax books for tax rates.

What is my standard deduction?
The D.C standard deduction is determined by your filing status. The D.C. standard deduction is now aligned with the federal standard deduction. Please refer to the annual tax book for your standard deduction rate. However, if you itemize deductions on the federal form Schedule A, you are not entitled to the standard deduction:

Where should I mail my tax return and/or payment?
The mailing address for the D-40 individual income tax return is Office of Tax and Revenue, PO Box 96169, Washington, DC 20090-6169. If mailing a refund or no payment return, mail to the Office of Tax and Revenue, PO Box 96145, Washington, DC 20090-6145.

How do I request an extension of time to file my individual income tax return?
If you require more time to file your return, Extensions are available at Individual Income Tax Forms | otr, 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.

Deadlines for filing your return, paying your taxes, claiming a refund, and taking other actions with OTR are extended for people in the Armed Forces serving in a Combat Zone or Contingency Operation. The extension also applies to spouses/registered domestic partners, whether they file jointly or separately on the same return. Complete the ‘Military Combat Zone’ on your Extension of Time to File, FR-127.

Certain filers may be eligible to request an extension through mytax.dc.gov.

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.

Which form do I file if I was a part-year resident of the District of Columbia?
Use Form D-40 (available in the Tax Forms/Publications section); however, you must prorate your standard deduction, and any applicable credits such as childcare, earned income tax credit, or the Early Learning Tax Credit.

What if I live in DC and work in Maryland or Virginia?
If you lived in the District of Columbia, you are required to file a DC tax return. However, your employer may not be required to withhold DC taxes.

My employer withheld District of Columbia income tax, and I am not a resident of DC. Which form do I file to receive a refund?
Use Form D-40B, Non-Resident Request for Refund (available in the Tax Forms/Publications section).

What filing status should I use on my District of Columbia return if I filed as Head of Household on my federal return?
Use the same filing status that you used on your federal return.

Who should pay estimated taxes?
You must file a Form D-40ES Declaration of Estimated Tax voucher, if you are required to file a DC individual income tax return and expect to owe $100.00 or more after subtracting your tax withheld and any credits. A D-40ES booklet may be obtained from the Tax Forms/Publications section.

How do I amend my DC return after I discover an error?
To file an amended return for the current year, fill in the amended return oval, and complete the tax forms with the correct information explaining the changes. Do not file an amended return with any other return. If the Internal Revenue Service adjusts your individual income tax return, you must file an amended DC return within 90 days of receiving notice of the federal change.

I recently changed my address. What is the procedure for changing my address?
If you move after you file your return, make sure that you notify the post office of your new home address so they can forward your refund or correspondence from the DC Office of Tax and Revenue. You may update your address with OTR using form FR COA and documentation that reflects the correct address, e.g. utility bill, driver’s license, lease agreement or through mytax.dc.gov.

How long will it take for me to receive my refund?
OTR’s enhanced security measures to safeguard tax dollars and combat identify theft/tax refund fraud may result in longer processing times for some tax returns and associated refunds. The processing window for selected tax returns could take up to eight weeks.

State and Local Taxes (SALT)
DC does not allow a deduction for state and local income taxes. You can deduct your entire state and local real estate taxes. Refer to Calculation D if a part-year resident, or Calculation F if a full-year resident.

To whom do I make my payment payable?
Make your check or money order payable to the "DC Treasurer." Do not send cash. Include a D-40ES if you wish to make an estimated payment or a D-40P if you wish to pay the tax due.

What if I am not able to pay my tax bill in full?
If you are unable to pay your tax bill in full, file your tax return anyway, pay what you can, then immediately contact us so we can help you meet your tax obligations. Call us at (202) 727-4TAX, write us, or visit our Customer Service Center to explain to us how you plan to pay the balance. If your plan is acceptable, we will extend the time for payment. If we do not hear from you, we must assume that you refuse to pay, and we must carry out our responsibility to enforce collection of your tax.

How can I be penalized if I do not pay my tax bill?
Please note that before we take any of the actions listed below, we try to contact you and give you an opportunity to pay voluntarily. However, if you do not cooperate with us, we may take any or all the following actions: file a tax lien; seize property such as wages, bank accounts, and investments; or seize and sell vehicles, real estate, and business property.

Is there a phone number that I can call to check on my refund?
If your tax return has been processed, you may call (202) 727-4TAX to find out the status of your refund. You may check your refund status online at MyTax.DC.Gov.

Homeowner and Renter Property Tax Credit Return

If you file a DC Schedule H - Homeowner and Renter Property Tax Credit Return - to claim a property tax credit:

Include the square, suffix and lot numbers if you own the real property for which you are claiming the credit.
Include your landlord's name, address and telephone number and the dollar amount of your rent for the year, if claiming the credit based on rent paid;
Report income earned by all those living in your household, and include their names, Social Security numbers and telephone numbers.
Do not file a DC Schedule H to claim the property tax credit if you lived in public or subsidized housing during the year.