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

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OTR Tax Rulings

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A ruling may be withdrawn, revoked or modified if the law changes.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.

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