1. Why did I receive an Information Request for a non-filed period from OTR?
If you have received an information request for a non-filed period, information the Office of Tax and Revenue (OTR) received from the Internal Revenue Service (IRS) suggests that you may have a filing obligation for the District of Columbia for the specified tax period.

2. What information did OTR receive from the IRS?
OTR receives federal tax data from the IRS. This data may consist of information reported on your federal tax return or your federal earning statements.

3. How can I get information from the IRS?
Copies of your federal tax information can be obtained by contacting the IRS at 1-800-829-1040.

4. Who is required to file a DC individual income tax return?
All individuals must file a Form D-40, Individual Income Tax Return with OTR if that individual is (a) a resident of the District and (b) required to file a federal income tax return for the tax year at issue.  

(Note: Residents who are not required to file a federal income tax return must file a DC tax return to receive a refund of DC taxes withheld during the year, or to claim a refundable credit such as the DC Earned Income Tax Credit, the Schedule N, Non-Custodial Parent Earned Income Tax Credit, the Schedule H, Homeowner and Renter Property Tax Credit, or the Schedule ELC, Keep Child Care Affordable Tax Credit (formerly Early Learning Tax Credit).

5. How do I know if I am “domiciled” in DC?
You are considered to be domiciled in DC if you ever lived in or moved to DC with the intent to remain in DC indefinitely.   You remain domiciled in DC, even if you leave DC, unless you can establish that you intended to abandon your domicile in DC permanently and that you established a new domicile in another jurisdiction.

6. Who is considered to be a DC resident?
An individual is a DC resident if that individual (a) was domiciled in DC at any time during the taxable year or (b) maintained a place of abode in DC for a total of 183 days or more during the year at issue (also known as a “statutory resident”).   
    
If an individual is domiciled in DC, that individual remains domiciled in DC until such time as that individual abandons their domicile in DC permanently and establishes a domicile in another jurisdiction regardless of whether they maintained a place of abode in DC for any period of time during the tax year.  

In addition, if an individual is domiciled in another jurisdiction, they must file a DC individual income tax return if that individual maintained a place of abode for a total of 183 days or more during the year at issue.   

7. Are individuals who were residents of DC for only part of a year required to file a DC individual income tax return?
Yes. For more information, please review the instructions for Form D-40 for part-year residents.

Are there any exceptions to who is considered to be a DC resident?

Yes. The following individuals are not considered to be DC residents unless they are domiciled in the District at any time during the taxable year:

• Any elected officer of the United States government;
• An employee of a Senator or member of Congress if the employee is a bona fide resident of the same state of residence of the Senator or member of Congress;
• Any officer of the executive branch of the United States government whose appointment was made by the President and subject to confirmation by the Senate and whose tenure of office is at the pleasure of the President; or
• A Justice of the Supreme Court of the United States.

(Note: Spouses of any such officials are not included in these exceptions and must file a DC tax return if they are domiciled in the District or maintained a place of abode in DC for a total of 183 days or more.)

If you believe that you are not required to file a DC individual income tax return because you are an employee of a Senator or member of Congress, please provide proof of employment with US Congress for the tax year in question and proof of your legal state of residence.  

8. Are members of the military on active duty stationed in DC required to file a DC income tax return?
Members of the armed forces on active duty are taxed on their military pay only by their legal states of residence (home of record). Generally, if an active duty service member is domiciled in DC, they must file a DC individual income tax return. If an active duty service member is stationed in DC but is domiciled in a jurisdiction other than DC, they are not required to file a DC individual income tax return.

In addition, spouses of active duty service members may be eligible for tax relief. Please see OTR Notice 2009-13 Taxation of Compensation of Military Members and Spouses, Revised - January 8, 2010 for more information.

If you believe that you are not required to file a DC individual income tax return base, please provide a copy of your military orders showing that you were required to be stationed in the area and proof of your legal state of residence.

9. Which form do I file if I was a part-year resident of the District of Columbia?
Use Form D-40 (visit Tax Forms, Publications and Resources); however, you must prorate your standard deduction or itemized deductions and your personal exemptions.

10. I believe my District income tax return was previously filed. What should I do?
Provide a copy of your D-40 return along with your Form(s) W-2 and income tax return(s) filed with other states, if applicable. If you filed electronically, please provide any confirmation number or proof of submission as well. If you had a balance due and a payment was made to the DC Treasurer, include a copy of the front and back of your cashed check or other proof of payment.

11. I was not a District resident and did not have any District source income for the year referenced. What do I need to do?
If you are not required to file, please provide us with a letter of explanation addressing why you are not required to file and appropriate supporting documentation, such as a copy of the income tax return filed with another state or three other documents to prove residency to another state. Please ensure that your documentation corresponds to the tax year in question.

12. What type of supporting documentation can I submit and where should I send the requested documentation?
The following is examples of acceptable documents, but it is not an exhaustive list:

• State Tax Return
• State Issued ID/Driver’s License
• Voter Registration/Transcript
• Vehicle Registration
• Vehicle Insurance
• Leasing or Rental Agreement
• Mortgage Statement
• Homeowners/Rental Insurance
• Homestead Exemption
• Utility Bills
• Bank Statements
• Employment Verification Letter
• Death Certificate
• School Transcripts

Upon review, addition documentation may be requested. Please ensure that your documentation corresponds to the tax year in question. Documentation can be submitted through the MyTax portal, at MyTax.DC.gov or it can be mailed to the address below.

District of Columbia
Office of Tax and Revenue
Collections & Enforcement
P.O. Box 37559
Washington, DC 20013

13. What if I am not able to pay my tax bill in full?
If you are unable to pay your tax bill in full, file your tax return anyway, pay what you can, and then immediately contact OTR so we can help you meet your tax obligations. Call us at (202) 727-4TAX, write us, or visit our Customer Service Center to explain to us how you plan to pay the balance. If your plan is acceptable, we will extend the time for payment. If we do not hear from you, we must assume that you refuse to pay, and we will proceed to enforce the collection of the tax, plus any applicable penalties and interest.

14. I cannot locate my Form(s) W-2. Where can I obtain copies?
You must contact your employer or the Internal Revenue Service (IRS) to obtain copies of your Form(s) W-2.  If you contact the IRS, you must specifically request that you need actual copies of your Form(s) W-2 showing your state withholding. The IRS can be contacted at 1-800-829-1040.

15. What if I fail to respond to the notice?
Failure to respond to this notice may result in a proposed assessment of tax, interest and penalties.

16. Can I appeal my Non-Filer case?
Yes. However, you cannot appeal until you have received a Notice of Proposed Assessment from the OTR. Once you have received a proposed assessment, you can appeal the proposed tax assessment through the Office of Administrative Hearings (OAH) or through DC Superior Court.

17. How can I appeal to the Office of Administrative Hearings?
To appeal the proposed assessment to OAH, you must file a written protest with OAH within 30 days of the date of the Notice of Proposed Assessment.

To obtain a protest form and the rules for filing a protest, contact the Office of Administrative Hearings, One Judiciary Square, 441 4th Street, NW, Washington, DC 20001, or access the OAH website at oah.dc.gov. A copy of your Notice of Proposed Assessment must be included with your protest. OAH will notify you of the time, date, and place of your hearing.

District law requires that you provide OTR with a copy of the protest filed. Once OTR receives a copy of your protest, a hold will be placed on your account to prevent the liability from progressing to collection. You MUST either email a copy of the protest to the Office of Tax and Revenue at [email protected] or mail the protest to Compliance Administration, Collections Division, P.O. Box 37559, Washington, DC 20013 or personally deliver the protest to the Office of Tax and Revenue Walk in Center, 1101 4th Street SW, Suite W270, Washington, DC 20024. Email is the preferred method of delivery.

Additional information on protesting a proposed tax assessment can be found at https://oah.dc.gov/publication/taxpayers-protest-proposed-assessment.

18. How can I appeal to the District of Columbia Superior Court?
Alternatively, you may file an appeal with the District of Columbia Superior Court once you have received a final assessment of tax deficiencies, including a statement of taxes, interest and penalties due from the Office of Tax and Revenue. The protest must be filed within 6 months of the date of the final assessment. Full payments of assessed tax, penalty and interest are required to appeal to the District of Columbia Superior Court. The District of Columbia Superior Court is located at 500 Indiana Avenue, NW, Washington, DC 20001. More information can be found at http://www.dccourts.gov/superior-court.