Credit Card, eCheck, or by Mail
To make paying taxes more convenient and hassle-free, the Office of Tax and Revenue (OTR) allows the use of electronic checks and credit cards, in addition to making payment by mail, when paying declarations of estimated tax for individuals, current individual income taxes owed to the District, or past due income taxes.
OTR will receive the electronic check/credit card transaction from the vendor and immediately apply it to the taxpayer's account. Official Payments Corporation will charge taxpayers a nominal fee for the credit card transaction based on 2.5 percent of the transaction amount.
Payment Options |
|
Instructions |
---|---|---|
Electronic Check |
Online |
Visit Credit Card Payment. |
|
By Phone |
|
Credit Card |
Online |
Visit Credit Card Payment. |
|
By Phone |
|
|
|
To remit payment, fill in and download the D-40P Payment Voucher. Make your check or money order payable to the DC Treasurer and write your Social Security number, daytime phone number and the tax year on your payment.
Note: You will be charged a $65 fee if your check is returned because of insufficient funds. |
Installment Payments
District law requires that taxpayers pay their tax in full when filing a return. However, if a taxpayer cannot pay in full, the Office of Tax and Revenue (OTR) may allow them to pay in installments. Taxpayers may request an installment agreement from the Collection Division representative assigned to their case.
When making installment payments, taxpayers are expected to pay their current taxes as well. This means they must have the proper amount of withholding taken from their wages or make timely estimated tax payments. If installment payments are not made timely and for the agreed amount, OTR may collect the taxes due by seizing wages or bank accounts.
Installment agreements involving amounts larger than $5,000 or lasting more than 24 months require the following documentation:
- Visit Miscellaneous Forms to find PA-1 (for individuals) or PA-2 (for businesses)
- Current federal income tax return of responsible individuals or the business
- Latest balance sheet and profit and loss statement (for businesses)
Once an installment agreement is reached, a lien determination will be made, and a lien may be filed. State and federal refunds are subject to interception and will be applied to any outstanding tax liabilities. All payment agreements are subject to periodic re-evaluation.