otr

Office of Tax and Revenue

Limited quantities of the 2025 District income tax forms are available at OTR’s Customer Service Walk-In Center, the John Wilson Building, the Union Square Building, and One Judiciary Square. Taxpayers may print books and forms directly but are encouraged to file electronically for faster, more convenient processing.

For more information on Individual Income Tax Forms, visit: Individual Income Tax Forms. For additional information on Business Tax Forms, visit: Unincorporated Business Franchise Tax Forms

Listen

REVISED-Notice 2015-05: Internet Tax Freedom Act

Thursday, September 24, 2015

The federal Internet Tax Freedom Act (ITFA) is presently scheduled to expire on December 11, 2015. ITFA is a federal prohibition against state taxation of telecommunication fees on Internet access.

Under District of Columbia law, sales of internet access charges are expressly excluded from taxation under the District of Columbia sales tax and use tax. For this reason, the expiration of ITFA will not result in these services becoming taxable in the District of Columbia.