Amended Income and Expense Reports

Any District of Columbia property owner or taxpayer who wants to amend an Income & Expense Report that they filed with the Office of Tax and Revenue (“OTR”) Real Property Assessment Division (“RPAD”) earlier that calendar year, must use the Amended Income & Expense Form (FP-308 Amended) developed by RPAD. No other form will be accepted.

Note:
New this year, Amended Income and Expense (I&E) forms will only be filed and accepted electronically (e-filing).
The Office of Tax and Revenue (OTR) has revised the electronic Income and Expense Report filing program. Any filer wishing to submit an Amended Income and Expense (I&E) form must submit their Amended Income and Expense (I&E) form electronically at MyTax.DC.Gov.

Any Amended Income & Expense Form must be submitted to RPAD no later than May 31 in the same year that the original I&E Form was due.

Submission of an Amended Income & Expense Form does not mean that OTR has accepted or will accept the proposed changes.

If you have any questions please contact OTR’s Income & Expense Reporting Program Coordinator at [email protected].

Income and Expense Reports - Tax Year 2022

The Office of Tax and Revenue is no longer accepting paper forms to file your Tax Year 2023 Income and Expense Report. Mandatory filers must submit the completed Report online.  At any time you have questions or concerns, please feel free to contact the Income and Expense Program Coordinator at (202) 442-6278 for assistance. To ensure that you file reports on all of your affected properties, you may examine a comprehensive list of SSLs located here. 

View the 2022 Mandatory Income and Expense Report Filers List.

Real Property Tax Forms

General Forms

Title and Form #	Filing Date
First Level Administrative Review Application Letter of Agent Authorization New Owner First Level Administrative Review Application* *Due to delays in the delivery of mail by the United States Postal Service, OTR encourages taxpayers to submit their Supplemental Assessment Administrative Review application or New Owner First Level Administrative Review application, via email, to [email protected].	April 1, 2022
FP-308 Income and Expense Report	April 15, 2022
FP-308 Amended Income and Expense Report	May 31, 2022
Public Space Rental Change of Address	As necessary.
ASD-900 COVID-19 RPT Penalty & Interest Waiver Form: Web form and/or PDF
Vacant Property List and Reporting Form (on DCRA's Website)
Compliance Certification for Tax Sale Assignees

Rebates

Resource and Form #	Filing Date
Rebate Programs-Resource Manual
Public Charter School Rebate Application (Accessible through MyTax.DC.gov)	On or before September 15 following the end of the school year. (School year: 7/1-6/30)
Non-Public Charter School Rebate Application (Accessible through MyTax.DC.gov)	On or before September 15 of the calendar year in which the tax to be rebated was paid, or by December 31 of the following tax year for a supermarket or East End grocery and retail tax rebate. (Tax year: 10/1-9/30)

Tax Relief

Title and Form #	Filing Date
Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief: Homestead and Senior Citizen Tax Benefit Appeal Application Statement of Income FP-210 Restricted Resale Assessment	ASD-100 The Homestead, Senior Citizen and Disabled Property Tax Relief Application can also be filed using the paper form by requesting a waiver from the electronic filing requirement. If waiver is granted, the application can be obtained through Customer Service by calling (202) 727-4TAX (4829). ASD-105 The Cancellation Homestead, Senior Citizen and Disabled Property Tax Relief Application can also be filed using the paper form by requesting a waiver from the electronic filing requirement. If waiver is granted, the application can be obtained through Customer Service by calling (202) 727-4TAX (4829).
Tax Deferral for Low-Income and Low-Income Senior Property Owners Application