Each filing season, the Office of Tax and Revenue sends back tax returns because of errors made by taxpayers. This delays the processing of those returns and the issuance of refunds. Other errors, while not requiring the returns to be sent back, may also delay processing. Please read the helpful tips below to avoid common errors when preparing and filing your tax returns.
If you have questions, feel free to call or visit our Customer Service Center for additional assistance.
Important points of focus
- Ensure the return itself is complete.
- Print legibly when making letter and number entries. Use black ink and print all CAPITAL letters.
- Double check math computations.
- Round cents to the nearest whole dollar. (Enter whole dollar amounts only)
- Enter your complete and/or correct Tax Identification Number (SSN, ITIN, or FEIN).
- Ensure all schedules are completed. "See attached" is to be used only to indicate that additional information is being provided.
- Sign the tax return. Both signatures are required when filing jointly.
- Staple required items to your tax return. Staple the following items to your tax return in the order and location shown in the D-40 instructions:
- Form W-2 - Wage and Tax Statement
- Form 1099 R - Distribution from Pension, Annuities, Retirement, etc.
- Any other Form 1099 showing DC Withholdings
- Payment of tax due - made payable to "DC Treasurer"
- A copy of each required federal schedule (Schedule A, C, D, etc.)
- A copy of your completed state return when claiming an out-of-state credit on your District return
- Include on your tax payment your Tax Identification number, the tax year and the number of the form you are filing.
- If you are filing a return that allows an extension to be filed (eg D-40, D-20, D-30, etc.) the extension is always due by the due date of the return. The full tax due must still be paid by the due date regardless of if an extension is filed or penalties and interest may accrue.
- Amending returns to change a refund to a carryforward or vice versa.
- Using the incorrect return for the tax year.
- Fill in the amended return oval on the form when filing an amended return.
- File an amended return with the Office of Tax and Revenue when a federal adjustment is made by the IRS.
- Tax Payments are made payable to the "DC Treasurer."
- Business filers only (sales, corporate, etc.) must file a return even when there is zero tax liability.
Homeowner and Renter Property Tax Credit (Schedule H)
If you file a DC Schedule H - Homeowner and Renter Property Tax Credit Return - to claim a property tax credit:
- Include the square, suffix and lot numbers if you own the real property for which you are claiming the credit.
- Include your landlord's name, address and telephone number and the dollar amount of your rent for the year if claiming the credit based on rent paid.
- Report income earned by all those living in your household, and include their names, Social Security numbers and telephone numbers.
Do not file a DC Schedule H to claim the property tax credit if you lived in public or subsidized housing during the year.
Personal Property Tax Return
- File a single return showing all locations.
- Required to be filed through mytax.dc.gov.
Sales and Use Tax Return
- Required to file through mytax.dc.gov.
- Businesses must use Form FR-800 to report and pay Sales and Use tax liability - Do not use the sales tax forms to report and pay the gross receipts tax.
- Each location in DC will have its own Sales and Use account and return/payment requirement.
- Important Note About Refunds and Amended Returns: If you need to amend a previously filed Sales and Use Tax return and claim a refund, you must take the two steps below. Refund claims cannot be processed unless both steps are completed. For more information, visit MyTax.DC.gov or call (202) 759-1946.
- File the amended return electronically through MyTax.DC.gov.
- Submit Form FP-331, Claim for Refund, through MyTax.DC.gov