How long will it take for me to receive my refund?
OTR’s enhanced security measures to safeguard tax dollars and combat identify theft/tax refund fraud may result in longer processing times for some tax returns and associated refunds. The processing window for selected tax returns could take up to six weeks.
Do I have to file a DC income tax return?
You must file a DC tax return if:
- You were a resident of the District of Columbia and you were required to file a federal tax return. (A resident is an individual domiciled in DC at any time during the taxable year);
- You maintained a place of abode in DC for a total of 183 days or more even if your permanent home was outside of DC;
- You were a part-year resident of DC (see instructions for part-year residents);
- You were a member of the United States (U.S.) armed forces and your home of record was the District of Columbia for either part of or the full taxable year;
- You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official;
- If you want to receive a refund of DC taxes withheld during the year, or if you qualify for and want to receive the following refundable credits:
- The DC Earned Income Tax Credit;
- Schedule N, Non-Custodial Parent Earned Income Tax Credit;
- Schedule H, Homeowner and Renter Property Tax Credit; or
- Schedule ELC, Keep Child Care Affordable Tax Credit (formerly Early Learning Tax Credit).
What is the due date for my District of Columbia individual tax return?
***IMPORTANT UPDATE AS A RESPONSE TO THE COVID-19 PANDEMIC: The Office of Tax and Revenue of the District of Columbia has extended the original April 15, 2020 deadline to file and pay all income, partnership and franchise tax returns until July 15, 2020. This extension applies to all D-20, D-30, D-40, D-41, D-40B, and D-65 tax filers, and includes combined return filers. This extension is automatic and does not require taxpayers to apply.
To learn more about OTR's response to the COVID-19 pandemic, please CLICK HERE.***
- Schedule HSR - DC Health Care Shared Responsibility. Do not complete this form if you had full health care coverage during the entire year.
- Schedule QCGI - Eligible DC Qualified High Technology Company (QHTC) Capital Gain Investment Tax.
Where can I get tax forms?
You can download tax forms by visiting Tax Forms, Publications, and Resources or you can obtain forms from several locations around the District of Columbia by also visiting Tax Forms, Publications, and Resources to find these locations.
Can I file my District tax return electronically?
Electronic filing is the best way to file an error-free return and receive an income tax refund faster. Visit the Individual Income Tax Service Center for more information on electronic filing.
What is the individual income tax rate for the District of Columbia?
Visit the Individual Income and Business Taxes page for a description of current tax rates.
What is my standard deduction?
For the tax year 2019, the DC standard deduction is determined by your filing status as shown below. However, if you itemize deductions on the federal form Schedule A, you are not entitled to the standard deduction:
Filing Status / Standard Deduction:
A - Single or married/registered domestic partners filing separately $12,200
B - Head of Household $18,350
C - Married/registered domestic partners filing jointly, filing separately on the same return, and qualifying widow(er) with dependent child(ren) $24,400
D - Dependent claimed by someone else, use the standard deduction worksheet for Dependent Filers
An additional standard deduction of $1,300 ($1,650 if single or head of household) is allowed if you are age 65 or older, or blind. Use Schedule S, Calculation G-1, unless you are a dependent claimed by someone else.
Schedule S, Calculation G-1 must be submitted with your return.
State and Local Taxes (SALT)
DC does not allow a deduction for state and local income taxes. You can deduct your entire state and local real estate taxes. Refer to Calculation D if a part-year resident, or Calculation F if a full-year resident.
Where should I mail my tax return and/or payment?
The mailing address for the D-40 individual income tax returns is Office of Tax and Revenue, PO Box 96169, Washington, DC 20090-6169. If mailing a refund or no payment return, mail to the Office of Tax and Revenue, PO Box 96145, Washington, DC 20090-6145. Visit Mailing Addresses for DC Tax Returns [PDF] to learn where to mail other tax forms.
How do I request an extension of time to file my individual income tax return?
Taxpayers may continue to request an extension to file their income, partnership and franchise tax returns to October 15, 2020. All such extension requests must be made by filing the applicable extension form with OTR by July 15, 2020 and making all required payments for tax year 2019 by July 15, 2020.
The Office of Tax and Revenue will grant members of the US Armed Forces who serve in designated Combat Zones, an extension of up to an additional six months to file their District income taxes, as well as pay any amounts that are due. During this period of extension, assessment and collection deadlines are extended, and no penalty and/or interest will be charged. The extension also applies to spouses, where they file joint or separate returns.
Will I be penalized if I am due a refund, but my return is filed late?
No, you have three (3) years from the due date of the return to file for a refund.