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Office of Tax and Revenue
 

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Individual Income Tax Special Circumstances

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 child care, 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.

If I claimed itemized deductions on my federal return, must I also itemize on my DC return?
Yes. If you claim itemized deductions on your federal tax return, you must itemize on your DC tax return.

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. If you are filing electronically, you may complete a worksheet of your estimated tax payment at the Electronic Taxpayer Service Center.

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 corrected 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. To amend prior year returns you need to file a copy of your original return along with an amended return using the form for the year being amended. Include an explanation of the changes.

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. Once we have received a notice of change of address from you or the post office, our Customer Service Center will immediately update its records with the new address.