(Washington, DC) — The District of Columbia Office of Tax and Revenue (OTR) announced today, January 27, that it will begin accepting and processing Tax Year 2024 individual income tax returns, aligning with the start of the federal tax filing season.

As District taxpayers gather their documents and prepare for the filing season, OTR reminds them of the following:

Tax Rate Schedule:

For tax year 2024, the DC income tax rate schedule remains as follows:

Not over $10,000	4% of taxable income
Over $10,000 but not over $40,000	$400 plus 6% of the excess over $10,000
Over $40,000 but not over $60,000	$2,200 plus 6.5% of the excess over $40,000
Over $60,000 but not over $250,000	$3,500 plus 8.5% of the excess over $60,000
Over $250,000 but not over $500,000	$19,650 plus 9.25% of the excess over $250,000
Over $500,000 but not over $1,000,000	$42,775 plus 9.75% of the excess over $500,000
Over $1,000,000	$91,525 plus 10.75% of the excess over $1M

 

Standard Deduction:

The standard deduction increased for Tax Year 2024 as follows:

• From $13,850 to $14,600 for single and married/registered domestic partner filers filing separately.
• From $20,800 to $21,900 for head of household filers.
• From $27,700 to $ 29,200 for married/registered partners filing jointly and qualifying widow(er) with dependent child(ren) filers.
• If born before January 2, 1960, or blind, an additional standard deduction of $1,550 ($1,950 if single or head of household).

 

District Earned Income Tax Credit (DC EITC):

• The DC EITC gives taxpayers with a qualifying child 70% of the Federal EITC amount for tax year 2024, one of the highest match rates in the country.
• Taxpayers without a qualifying child may also claim a DC EITC. The maximum credit amount for a taxpayer without a qualifying child increased from $600 to $632.
• The investment income test increased from $11,000 to $11,600.
• The DC EITC remains available to filers who do not have a social security number but do have an ITIN if they would otherwise be eligible for the federal EITC.
• For more information on the DC EITC, please visit: EITC.DC.gov.

 

Schedule H - Homeowner and Renter Property Tax Credit:

• The maximum property tax credit limit increased from $1,325 to $1,375.
• The Schedule H federal Adjusted Gross Income (AGI) eligibility threshold for taxpayers under age 70 increased from $61,300 to $63,900.
• The Schedule H federal AGI eligibility threshold for age 70 and older increased from $83,700 to $87,100 .

 

Schedule ELC - Keep Child Care Affordable Tax Credit

• The maximum credit per eligible child increased from $1,115 to $1,160.
• The Schedule ELC District taxable income eligibility threshold amounts for:
  • Single and head of household tax filers increased from $167,400 to $174,300;
  • Married filing jointly filers and registered domestic partners filing jointly increased from $167,400 to $174,300; and
  • Married filing separate filers increased from $$83,700 to $87,100.

 

Schedule HSR - DC Health Care Shared Responsibility

• The shared responsibility payment increased as follows for each member of a taxpayer’s shared responsibility without qualifying health coverage or an applicable exemption:
  • The annual “applicable dollar amount” increased for members aged 18 and older from $745 to $795 and for members under age 18 from $367.50 to $397.50 (under age 18).
  • The annual “flat dollar amount” capping the total applicable dollar increased from $2,235 to $2,385.
  • The annual “DC Average Bronze Plan Premium calculation” increased from $4,056 to $4,378 with the maximum amount increased from $20,280 to $21,890.

• • The federal adjusted gross income amounts for the “low Income exemption” increased as follows:

Number of Shared Responsibility Family Members:	If your AGI is equal to or below the following amounts, members aged 21 or older as of 13/31/2004 are exempt:	If your AGI is equal to or below the following amounts, members under age 21 as of 12/31/2004 are exempt:
1	$33,433.20	$48,794.40
2	$45,376.80	$66,225.60
3	$57,320.40	$83,656.80
4	$69,264.00	$101,088.00
5	$81,207.60	$118,519.20
6	$ 93,151.20	$135,950.40
7	$105,094.80	$153,381.60
8	$117,038.40	$170,812.80
For each additional member, add:	$11,943.60	$17,431.20

 

Schedule U - DHCD Rental Accommodations Division Housing Provider Credit

• A new, nonrefundable credit is added to the Schedule U, Line 6 to claim the housing provider credit authorized by the Rental Accommodations Division of the Department of Housing and Community Development (RAD).
• To claim this credit on the D-40 return, eligible taxpayers must have a certification from RAD. (For more information, see the Schedule U instructions included in the D-40 booklet.)

 

Tax Filing at MyTax.DC.gov:

Taxpayers can file both their 2024 D-30 and D-40 forms and schedules as well as the standalone Schedule H tax return, at no cost, via the MyTax.DC.gov portal.

 

Filing Deadline:

The filing deadline to submit Tax Year 2024 individual income tax returns or an extension to file and pay taxes owed is Tuesday, April 15, 2025.

For additional information, please visit MyTax.DC.gov or contact OTR’s Customer Service Center at (202) 727-4TAX (4829).