During the filing season, OTR’s Walk-In Center will be open on 10 Saturdays beginning January 23
The District of Columbia Office of Tax and Revenue (OTR) announced today that it will begin to accept electronically filed DC individual income tax returns for tax year 2015 on January 19.
As the season begins, OTR reminds taxpayers to use DCFreeFile to prepare their tax returns; and to take advantage of the Earned Income Tax Credit (EITC), which can add extra dollars to their pockets.
OTR also announced that its Walk-In Center, located at 1101 4th Street, SW, Suite W270, Washington, DC 20024, will be open on 10 Saturdays during the filing season to assist income tax filers in meeting their tax obligations.
Electronic Filing Options
- Free File: A unique free service which allows taxpayers to choose from a number of free tax prep software that works best for their tax situation.
- Fillable Form: This free online version of form D-40/D-40EZ and schedules allows taxpayers to fill in their tax information, sign electronically and e-file their return.
DC Earned Income Tax Credit
District taxpayers who are allowed the Earned Income Tax Credit in filing their federal individual income tax return and did not claim the District Low Income Tax Credit are allowed a DC EITC equal to 40 percent of the amount allowed by the Internal Revenue Service. Qualifying taxpayers could receive a credit of up to $2,497.00.
The formula for determining the DC EITC for childless workers has changed. A DC Earned Income Tax Credit Worksheet for Filers Without A Qualifying Child has been added to the 2015 D-40EZ D-40 Booklet.
Saturday Hours
OTR’s Walk-In Center, located at 1101 4th Street, SW, Suite W270, will be open on 10 Saturdays, from 9 am to 1 pm, for assistance with an Individual Income matter and tax preparation. Services will include:
- Preparation of the DC Individual Income tax returns;
- Payment of all taxes (in the form of money orders or checks);
- Submission of payment agreements, waiver requests and offers in compromise;
- Voluntary disclosures; and
- Certified copies of tax returns
The Saturday schedule is as follows:
- Saturday, January 23 and 30
- Saturday, February 6 and 20
- Saturday, March 5, 12, 19, and 26
- Saturday, April 2 and 9
Taxpayers requesting assistance in preparing their DC Individual Income tax return should bring a copy of their completed federal tax return, supporting W-2 forms and schedules, and a valid driver’s license or state identification
What's New This Filing Season
- Filing Deadline: The filing deadline for the Tax Year 2015 income tax return is April 18, 2016. The District of Columbia observes Emancipation Day on Friday, April 15 when April 16 is a Saturday. This makes Monday, April 18, 2016 the deadline for filing income tax returns for Tax Year 2015.
- Direct Deposit: In order to combat identity theft fraud, all new direct deposit requests (taxpayers requesting a direct deposit for the first time) will receive a paper check.
- Standard Deduction and Exemption: Single individuals, dependents, and married/registered domestic partners filing separately are allowed a standard deduction amount of $5,200. Head of household filers are allowed a standard deduction of $6,500. Married/registered domestic partners filing jointly, qualifying widow(ers) with dependent child, and married/registered domestic partners filing separately on the same return are allowed a standard deduction of $8,350. The personal exemption amount has increased to $1,775.
- Phase out of the Personal Exemption Amount: The amount of the personal exemption otherwise allowable for the taxable year in the case of an individual whose adjusted gross income exceeds $150,000 shall be reduced by 2 percent for every $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds $150,000. No amount of the personal exemption shall be available for an adjusted gross income in excess of $275,000.
- New tax rates: The tax rates for individuals for tax years beginning after December 31, 2014 are:
| If the taxable income is: | The tax is: |
|---|---|
| Not over $10,000 | 4% of the taxable income |
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000. |
| Over $40,000 but not over $60,000 | $2,200, plus 7% of the excess over $40,000. |
| Over $60,000 but not over $350,000 | $3,600, plus 8.5% of the excess over $60,000. |
| Over $350,000 | $28,250, plus 8.95% of the excess above $350,000. |
- Pension Exclusion Repealed: The up to $3,000 exclusion from federal adjusted gross income of military, DC, or federal retirement payments of retirees 62 years or older, has been repealed.
- Low Income Credit: The credit is not allowable if your net federal adjusted gross income exceeds the federal minimum filing requirements. Also, part-year residents must prorate the credit attributable to the time residing in DC.
- Underpayment Interest: The underpayment of estimated tax penalty has been changed to underpayment interest, Lines 37 and 44; D-40.
- Schedule H: Section A, Line 2 has been changed to allow taxpayers to list the source and amount of other income not included in federal adjusted gross income of the tax filing unit that is used to pay rent. Income reported on this line is not used to calculate the amount of the credit, but to assist OTR in determining the reasonableness of the claim.
- Schedule I: Line 6, Calculation B has changed. The DC income exclusion for long-term care insurance premiums is no longer a subtraction from federal adjusted gross income. Based on the taxpayer's age, certain amounts of tax qualified long-term care insurance premiums are deductible as itemized deduction medical expenses.
Tax Booklet
To download a copy of the tax booklet or forms, visit www.taxpayerservicecenter.com under “Forms.”
Customer Service Office Hours
Taxpayers requesting assistance may visit OTR’s walk-in center at 1101 4th Street, SW, Suite W270, from 8:15 am to 5:30 pm Monday through Friday, or call (202) 727-4TAX (4829).