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Attention taxpayers and business owners: The increase in the general sales tax rate to 7% has been postponed. The general sales tax rate remains 6% through September 30, 2027.

The September 2026 revenue estimate has been released: OCFO Releases September 2026 Revenue Estimates for FY 2026-2030 | cfo

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Software Developer Information

Attention Software Developers (Electronic and Paper Forms)

All software providers who offer tax preparation software for electronic and paper tax forms are required to register with the District of Columbia by completing an annual Letter of Intent.

DC uses the Federal Tax Administration’s State Exchange System (SES) to securely distribute the Letter of Intent, e-file schemas, business rules and related materials, and all SUB Forms for the coming year.

  • New Tax Software Developers – Developers (vendors) who are new to the District of Columbia’s MeF Testing process should follow these steps:

    • Complete and submit a New Tax Software Developer Participation Form by 10/15/2026 (Note: next year and thereafter, this date will be moved to 8/31). 

    • Once the Participation Form is reviewed and accepted, the vendor will be notified by email and granted access to the State Exchange System (SES) for the DC Letter of Intent (LOI) which should be completed and submitted.

    • Once the LOI is reviewed and accepted, the vendor will be notified by email and granted access to DC’s schema and business rules on the SES, after they have passed 2026 IRS ATS Testing and submitted a copy of the IRS approval letter to DC.

    • Then, once the vendor completes federal MeF testing, they can begin DC MeF testing.

  • All Tax Software Developers, including new developers, must start testing with DC by 12/15/2026. 

    • MeF ATS tests must be completed by the end of January (full approval is contingent upon Substitute Forms approval).

    • Substitute Forms must be approved by the end of February.

For more information and access to the Letter of Intent, contact the District of Columbia Office of Tax and Revenue at [email protected]. 

Modernized e-file (MeF)

The Office of Tax and Revenue (OTR) invites all eligible practitioners and software developers to participate in the DC MeF joint electronic program. OTR requires the Letter of Intent (LOI) located on the State Exchange System (SES). This registration is required for MeF and substitute forms. If you need additional information, please email [email protected].

Substitute Tax Forms Approval Process and Information

A substitute tax form is a computer-generated form for filing in lieu of official DC tax forms. Reference the "Substitute Forms Guidelines" publication DC-1167 for the appropriate generation, use and approval of substitute forms.

  • DC-1167 Substitute Forms Guidelines - Available on the State Exchange System (SES)

Substitute tax form grids are available to assist software developers and printers in the accurate generation of substitute tax forms. These grids show the exact design and location of the required elements on the official forms. The substitute tax form grids are for computer-generated/printed, black-and-white versions of pages in the official form that contain drop-out ink. If there are pages in the official version that are black-and-white, continue those in the same format.

Substitute Tax Form Grids

Substitute tax form grids are available on the State Exchange System (SES). Questions and comments concerning these grids should be addressed to the Office of Tax and Revenue's System and Forms Division at [email protected].