Washington, D.C. Income Taxes and D.C. Tax Forms

Washington D.C. tax return
Washington D.C.

Start Federal and Washington D.C. Tax Returns

Your Washington, D.C. Income Tax Return

Efile.com makes it easy for you to e-file your state tax return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective state tax agencies require you to e-file a federal income tax return at the same time you efile a state tax return. This is not an efile.com policy but an IRS and state agency policy. Many taxpayers have asked how they can only prepare and file a state income tax return. The efile.com tax application lets you prepare a state tax return only, however you cannot efile the state return upon completion. Instead, you will have to download the completed state tax return as a PDF file, print it, sign it, and mail it to the respective state - the address is on the PDF file. Find more detailed instructions on how to prepare and file a state only return on efile.com.

2018 Washington, D.C. Income Tax Filing Deadlines

Deadline
Type of Filing
Description
April 15, 2019
Tax Return - efileIT*
Washington, D.C. State Income Tax Return Due Date.
April 15, 2019
Tax Extension
Washington, D.C. Extension. Details below.
October 15, 2019
Tax Return - efileIT*
Last day to efile a 2018 Washington, D.C. State Income Tax Return for tax extension filers and late efilers.
Now
Requires an accepted 2018 or previous year Washington D.C. State Tax Return.
State Tax Returns
Select respective State Tax Return Deadlines.
Federal Tax Returns
IRS Tax Return Deadlines.

E-File These 2018 District of Columbia Tax Forms

Prepare and efile these state forms for 2018 in conjunction with your federal and state income tax return. As you proceed through the tax interview on efile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

Form/Schedule
Description
efileIT Now*
Form DC-40
Resident/Part-Year Income Tax Return
Form D-40ES
Declaration of Individual Estimated Tax Voucher
Form D-40P
Payment Voucher
Form D-2440
Disability Income Exclusion
Form 2441
Child and Dependent Care Expenses for Part-Year Residents
Form FR-127
Amount Paid with Extension
Form FR-147
Claiming Refund Due a Deceased Taxpayer
Form FR-329
Consumer Use Tax on Purchases and Rentals
Schedule H
Homeowner and Renter Property Tax Credit
Schedule L
Lower Income Long Term Homeowner Credit
Form D-4
DC Withholding Allowance Certificate
Cannot be efiled


* Due to IRS and state tax agency tax data sharing and validation requirements, you can only e-file a state income tax return while also e-filing a federal income tax return. This is not an efile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. Find out how to only prepare and file a state tax return. Only on efile.com can you prepare and efile unlimited state tax returns for one low price. Most other sites charge a per state price.

D.C. efile Error Codes

If your District of Columbia tax return was rejected by the District and not efile.com, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state. View a list of all District of Columbia State efile Income Tax Return Error Reject Codes.

How to File a D.C. Tax Extension

If you are certain that you cannot file your District of Columbia return by the deadline, you need to file extension Form FR-127 on or by April 15, 2018. This gives you 6 more months to file your return (not to pay). The extended tax return due date is October 15, 2019. Please be aware that DC will not accept the federal extension form as an extension for your DC tax return. However, if you expect to owe income taxes, you should submit your payment with payment voucher D-40P. If you efiled your return and are making a payment by check or money order, you must complete a D-40P on efile.com. If you are making a payment by credit card, a Form D-40P is not needed. If you are making an automatic extension payment, you also must use Form D-40P unless it is made electronically. Use efile.com and prepare a DC tax return to find out what your DC state income tax payment will be.

Important: Do you need to prepare and e-file an IRS or federal tax extension as well?

How to File a D.C. Tax Amendment

District of Columbia tax amendments cannot be efiled; they can only be mailed. Learn how to prepare and file a Washington D.C. tax amendment.

Important Reminder! If you are filing a District of Columbia tax amendment, you may need to file a federal tax amendment as well.

2017 Tax Year Washington, D.C. Forms

Washington, D.C. state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the District of Columbia Office of Tax and Revenue.
Form/Schedule
Description
Resident/Part-Year Income Tax Return
Nonresident Request for Refund
Declaration of Individual Estimated Tax Voucher
Payment Voucher
Disability Income Exclusion
Child and Dependent Care Expenses for Part-Year Residents
Amount Paid with Extension
Claiming Refund Due a Deceased Taxpayer
Consumer Use Tax on Purchases and Rentals
Homeowner and Renter Property Tax Credit
Lower Income Long Term Homeowner Credit

2016 Tax Year Washington, D.C. Tax Forms

Washington, D.C. state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Alabama Department of Revenue.

Form/Schedule
Description
Resident/Part Year Income Tax Return
Nonresident Request for Refund
Declaration of Individual Estimated Tax Voucher
Payment Voucher
Disability Income Exclusion
Child and Dependent Care Expenses for Part-Year Residents
Amount Paid with Extension
Claiming Refund Due a Deceased Taxpayer
Consumer Use Tax on Purchases and Rentals
Homeowner and Renter Property Tax Credit
Lower Income Long Term Homeowner Credit

Washington, D.C. Tax Facts

D.C. Income Tax

Individual income is taxed across three tax brackets at three graduated tax rates.

  • 4% for the first $10,000 of taxable income
  • 6% for taxable incomes between $10,001 and $40,000
  • 6.5% for taxable incomes between $40,001 and $60,000
  • 8.5% for taxable incomes between $60,001 and $350,000
  • 8.75% for taxable incomes $350,001 and $1,000,000
  • 8.95% for taxable incomes $1,000,001 and over

D.C. Sales Tax

The District of Columbia has five sales tax rates. This rate structure exists to take advantage of the district's status as a tourist center, as well as to increase the contribution of nonresidents working in D.C.

  • 5.75% for taxable goods, personal property, and services
  • 10% for alcohol sold to be consumed outside the district
  • 10% for restaurant meals, alcohol for consumption on-premises, rental vehicles, telephone calling cards, and takeout food
  • 18% for commercial parking
  • 14.8% for motel and hotel rooms

Items that are exempt from the D.C. sales tax include prescription and non-prescription medicines, groceries, and residential utility services.

More information on D.C. sales tax

D.C. Personal Property Tax

The District of Columbia has three classes of real property:

  • Class 1: residential (includes multifamily)
  • Class 2: industrial and commercial (includes motels and hotels)
  • Class 3: vacant

Owner-occupied residential property (Class 1 property) is taxed at a lower rate than property in the classes listed above.

The property tax rate is the amount of tax on each $100 of the property's assessed value. Rates differ for each property class. The rates, established by the Council of the District of Columbia, may change from Tax Year to Tax Year.

Odd D.C.Tax Facts 

  • According to a study of taxes nationwide, almost 30% of all property in D.C. is exempt from property taxes because it's occupied or owned by federal government or diplomatic offices.
  • There is a sales tax on food truck purchases; the amount is the same as the sales tax for restaurant meals.

District of Columbia Tax Agency Contacts

You can contact the District of Columbia Office of Tax and Revenue at (202) 727-4829.

For more information on Washington, D.C. income taxes, you can visit the website of the District of Columbia Office of Tax and Revenue.

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