(Washington, DC) – The District of Columbia Office of Tax and Revenue (OTR) announced today that it will begin to accept and process Tax Year 2022 individual income tax returns on Monday, January 23, 2023, consistent with the start of the federal tax filing season.
As District taxpayers gather their documents and prepare for the filing season, OTR reminds them of several key changes outlined below:
What’s New:
Tax Rate Schedule:
For tax year 2022, the DC income tax rate schedule is as follows:
Not over $10,000 | 4% of 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 6.5% of the excess over $40,000 |
Over $60,000 but not over $250,000 | $3,500 plus 8.5% of the excess over $60,000 |
Over $250,000 but not over $500,000 | $19,650 plus 9.25% of the excess over $250,000 |
Over $500,000 but not over $1,000,000 | $42,775 plus 9.75% of the excess over $500,000 |
Over $1,000,000 | $91,525 plus 10.75% of the excess over $1M |
Standard Deduction:
The standard deduction has increased for Tax Year 2022 as follows:
- From $12,550 to $12,950 for single and married/registered domestic partner filers filing separately
- From $18,800 to $19,400 for head of household filers
- From $25,100 to $25,900 for married/registered partners filing jointly and qualifying widow(er) with dependent child(ren) filers
- If born before January 2, 1958, or blind, an additional standard deduction of $1,400; ($1,750 if single or head of household)
District Earned Income Tax Credit (EITC):
- For this tax year, the DC EITC is increased from 40% to 70% of the federal EIC. Individuals with qualifying children receiving the DC EITC will be paid differently than in previous years. Taxpayers will receive a refund equal to 40 percent of their federal EIC as usual after their return is processed. The additional 30% of the DC EITC, however, will be paid in monthly installments over 11 months, pursuant to District law
- For EITC Without Qualifying Children, the maximum credit amount has decreased from $1,502 to $560
Schedule H - Homeowner and Renter Property Tax Credit:
- The maximum property tax credit limit is increased from $1,225 to $1,250
- Schedule H federal Adjusted Gross Income (AGI) eligibility threshold for under age 70 increases from $56,200 to $57,600
- Schedule H federal AGI eligibility threshold for age 70 and older increases from $76,700 to $78,600
Unemployment Insurance:
For taxable years beginning January 1, 2021, unemployment insurance benefits provided by the federal government, District of Columbia, and any other state, are excluded from the computation of District gross income.
Tax Filing at MyTax.DC.gov:
Taxpayers can file their 2022 D-40 form and schedules as well as the standalone Schedule H tax return, at no cost, via the MyTax.DC.gov portal.
Filing Deadline:
The filing deadline to submit Tax Year 2022 individual income tax returns or an extension to file and pay tax owed is Tuesday, April 18, 2023. OTR will be closed on Monday, April 17, 2023, in observance of Emancipation Day.
For additional information, please visit MyTax.DC.gov or contact OTR’s Customer Service Center at (202) 727-4TAX (4829).