District of Columbia Tax Filing & Tax Refunds

Washington DC Map

Full and part time residents of Washington DC who are required to file DC taxes will need to file state tax returns. Partial-year residents have moved into or moved out of the District of Columbia during the tax year. Nonresidents who lived in the District for at least 183 days during the year will need to file individual returns to the D.C. Office of Tax and Revenue (OTR). Likewise, military personnel who list DC as their permanent home are required to file individual returns.

Five Tier Tax Rates

The D.C. tax rates for filers are based on a five-tier schedule, starting at 4% for the first $10,000 followed by 6% for amounts ranging from $10,001 to $40,000. The rate rises to 7% for the next tier, starting at $40,001 up to $60,000 and 8.5% for amounts between $60,000 to $350,000. Any amount exceeding $350,000 is taxed at 8.95%.

Income calculations exclude Social Security income and up to $3,000 dollars in military retirement pay, pension or annuity incomes.

Standard deductions apply with amounts varying depending on your filing status. For instance, the head of household deduction is $4,150, which is the same amount as the deduction for single filers and married taxpayers filing jointly. The amount goes down to $2,075 for married taxpayers filing DC taxes separately.

Filing a D.C. Tax Return and Amending:

Forms D-40 or D-40EZ, used for filing an individual income tax return, can be downloaded from the District's OTR website as well as instructions for all filers. Returns may be amended using Form D-40 and checking the box for amended returns. Amended returns with a payment for tax liability should be sent to:

Office of Tax and Revenue

PO Box 96169

Washington, DC 20090-6169
Amendments with an anticipated refund should go to:

Office of Tax and Revenue

PO Box 9614

Washington, DC 20090-6145

Unable to Meet the Deadline?

Taxpayers who are unable to meet the filing deadline can turn in FR-127 before the April 15 deadline along with full payment of tax liabilities less any credits. The OTR will not accept a copy of the federal form requesting filing extension as a replacement for FR-127.

The District's federal/state e-file system

D.C. tax returns can also be filed electronically with federal and state forms submitted to the IRS together through the District's federal/state e-File program.

To track the status of your returns and anticipated D.C. tax refunds, go to Taxpayerservicecenter.com/individual/Ind_RefundStatus_Logon.jsp where you will be asked for your Social Security number and amount of refund.

Withholding Arrangements

Withholding amounts from earnings ensure that taxpayers are compliant with rules specifying that taxes are due as income is earned. Taxpayers who do not have a withholding arrangement will need to complete Form D-40ES for estimated tax vouchers. Payments are scheduled quarterly and may be transmitted online. Underpayment of estimated taxes will result in a 10% interest penalty compounded daily. Other failure-to-pay penalties may also apply.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.

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