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Office of the Chief Financial Officer

Frequently Asked Questions
Topic: Taxpayers - General Filing

Do I have to file a DC income tax return?

You must file a DC tax return if:

  • You were a resident of the District of Columbia and you were required to file a federal tax return.
  • Your permanent residence was in the District of Columbia for either part of or the full taxable year.
  • You lived in the District of Columbia for 183 days or more during the taxable year, even though your permanent residence was outside the District of Columbia.
  • You were a member of the armed forces and your home of record was the District of Columbia for either part of or the full taxable year.
  • You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official.

What is the due date for my District of Columbia individual tax return?

The due date for your DC income tax return is April 15.

Where can I get tax forms?

You can download tax forms, or you can get forms and instructions from several locations around the District of Columbia.

Can I file my District tax return electronically?

Electronic filing is the best way to file an error-free return and receive an income tax refund faster. Taxpayers are encouraged to file via the District's Electronic Taxpayer Service Center or federal/state e-File. View more information on electronic filing.

What is the individual tax rate for the District of Columbia?

  • For the first $10,000 of taxable income, the rate is 5.0%.
  • For taxable income over $10,000 but not over $30,000, the rate is $500 plus 7.5% of the excess over $10,000.
  • For taxable income over $30,000, the rate is $2,000 plus 9.3% of the excess over $30,000.
Social Security income and the first $3,000 of DC and federal pension income are excluded from taxable income in the District.

What is my standard deduction?

The DC standard deduction is determined by your filing status as shown below. However, if you itemize deductions on the federal Form Schedule A, you are not entitled to the standard deduction:

Filing Status / Standard Deduction
A-Single $2,000
B-Head of Household $2,000
C-Married filing jointly $2,000
D-Married filing separately $1,000
E-Married filing combined separately $1,000
F-Dependent taxpayer $2,000

Where should I mail my tax return?

The mailing address for the D-40 and D-40EZ Individual Income Tax Returns is Office of Tax and Revenue, Ben Franklin Station, PO Box 7861, Washington, DC 20044-7861. View mailing addresses of other DC tax returns.

How do I request an extension of time to file my individual income tax return?

If you require more time to file your return, submit an Extension of Time to File request, Form FR-127, on or before April 15. Any tax due must be paid in full with the request. Penalty and interest will be assessed on any tax outstanding from the time that the return is due until the tax is paid, even though an extension to file is granted. (There is no extension of time to pay.) Note: A copy of the federal application for an Extension of Time to File is not acceptable for requesting an extension of time for filing a DC return.

A granted Extension of Time to File request is valid until August 15. Taxpayers may be granted a second extension that is valid until October 15.

Will I be penalized if I am due a refund, but my return is filed late?

No, you have three (3) years from the due date of the return to file for a refund.

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