Why did I receive this notice?
The Office of Tax and Revenue (OTR) receives federal tax information from the Internal Revenue Service (IRS). This information is utilized by the Office of Tax and Revenue to aid in addressing areas of tax non-compliance. If you have received an information request for a non-filed period, then information OTR received from the IRS suggests that you may have been a resident of the District of Columbia at some time during the specified tax period who was obligated to file a District of Columbia D-40 individual income tax return.
How to respond
If you are required to file a District of Columbia D-40 individual income tax return for the District of Columbia, for the specified period, you will need to submit a complete return with all applicable schedules and worksheets to the Office of Tax and Revenue for processing, along with any applicable payments. A link has been provided to obtain prior year returns. Please make your check payable to the DC Treasurer. Please upload your return to the MyTax taxpayer portal or mail your return to the following address:
District of Columbia
Office of Tax and Revenue
Collections & Enforcement
P.O. Box 37559
Washington, DC 20013
If you are not required to file, please provide us with a letter of explanation addressing why you believe you are not required to file an income tax return with the District of Columbia and any association you had to the District of Columbia for the tax year in question. If you are claiming that you were a resident of another state and not the District of Columbia for the entire tax year in question, please provide appropriate supporting documentation such as a copy of a return filed with another state or three other items from the list of documents to prove non-residency in the District of Columbia. Please ensure that your documentation corresponds to the tax year in question.
If you filed with the District of Columbia for the tax year in question, please submit a copy of your D-40 Individual income tax return with all associated schedules and worksheets and a copy of your cancelled check.
To ensure a timely and secure submission of these documents please submit your response via the MyTax.DC.gov portal. For assistance with submitting documents through the MyTax portal, view the tutorial here.
For additional information on “Who is required to file” please view the FAQs.
What happens if I don’t respond?
The Office of Tax and Revenue provides taxpayers with 60 days to respond to the request for information regarding a non-filed period.
Note: Failure to respond to this notice within 60 days may result in a proposed assessment of tax, interest and penalties.
Additional Information
If you would like to request copies of your federal tax documents from the Internal Revenue Service you can do so by calling 1-800-829-1040.
If you have questions regarding a notice you received for a non-filed period please call (202) 724-5045 and select option 2.
