otr

Office of Tax and Revenue

Due to ongoing construction, our Walk In Center will have modified operations on February 13-14. Taxpayers can complete transactions on MyTax DC or call 202-727-4TAX. For in-person assistance, appointments are encouraged, and an escort will be required while in the building.
Important changes to DC tax laws are happening October 1, learn more about the upcoming tax changes.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Tax Rulings - Tax Law and Guidance

A tax ruling provides the official tax position of the Office of Tax and Revenue (OTR). A ruling is OTR's response to requests from taxpayers and the general public for advice on a specific tax matter. A ruling is provided as advice as to the interpretation and development of the DC tax code.

A ruling may be withdrawn, revoked or modified if the law changes. For further information please contact OTR’s Office of the General Counsel at (202) 442-6500.

Please select the appropriate link from below to open your desired PDF document.

**Tax Rulings**
Ruling #	Subject	Date Issued
2008-02	Refunds-Protective Claim	September 2008
2008-01	Refunds-Statute of Limitations DC Official Code: 47-4304	September 2008
2007-02	Income Tax Exemption for Certain Presidential Appointees	October 2007
2007-01	Recordation, Transfer Tax Exemptions for Qualified Personal Residence Trust	September 2007
2006-01	Heating Oil Tax	September 2006

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Office of Tax and Revenue

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Tax Rulings - Tax Law and Guidance