Form D-40: Individual Income Tax Return

Form D-40 is the individual income tax return used by residents of the District of Columbia (DC) to report their income and pay taxes to the District. It's similar to the federal Form 1040, but specific to DC tax laws.

Who Needs to File Form D-40?

A. Residents: All residents of DC, regardless of filing status (single, married filing jointly, etc.), must file a D-40 if their gross income exceeds the filing threshold set by DC.

B. Part-Year Residents: If you were a resident of DC for less than 183 days in a tax year, you may still need to file a D-40, indicating your part-year resident status.

C. Non-Residents: In some cases, non-residents who earned income in DC may need to file a D-40 to claim a refund of DC income tax withheld. However, there's a separate form (D-40B) for non-resident refund requests.

What Information Do I Need to File Form D-40?

  • Federal Tax Return: Your completed federal tax return (Form 1040) and any relevant schedules.
  • Income Documentation: W-2s, 1099s, and other documents showing your income sources and amounts.
  • Deductions and Credits: Documentation for any deductions or credits you claim on your DC return.
  • Personal Information: Social Security number, mailing address, filing status, and dependents.

Where Can I Find Form D-40?

  • You can download Form D-40 and its instructions attached below.
  • The website also offers an online filing option.
  • Alternatively, you can file a paper return by mail.

Important Reminders:

A. Filing Deadline: The filing deadline for Form D-40 typically coincides with the federal income tax filing deadline, usually April 15th of the following year. However, extensions may be available.

B. Penalties: Failure to file or pay by the deadline can result in penalties and interest charges.