Form D-40P: Payment Voucher for Individual Income Tax

Form D-40P, also known as the Payment Voucher for Individual Income Tax, is an official document used in Washington, D.C. (D.C. or District of Columbia) by taxpayers to submit payments for their individual income tax returns. It acts as a companion form to the D-40 or D-40EZ income tax return, specifically for submitting payments owed to the D.C. Office of Tax and Revenue (OTR).

Who Needs to Use Form D-40P?

  • You need to use Form D-40P if you owe any amount of income tax after filing your D-40 or D-40EZ return.
  • This includes situations where you haven't withheld enough tax throughout the year or if you owe additional taxes due to adjustments on your return.

What is the Purpose of Form D-40P?

The primary purpose of Form D-40P is to simplify the payment process for your D.C. individual income tax. It provides a clear and organized way to submit your payment along with essential information for the OTR to efficiently process your tax remittance.

How to Use Form D-40P?

Here's a step-by-step guide on how to use Form D-40P:

Step 1: Download the Form: Download the latest version of Form D-40P attached below.

Step 2: Fill Out the Voucher: Clearly print (preferably in black ink) the following information on the form:

  1. Your Name(s): Enter the full names of all filers exactly as shown on your tax return (first name, middle initial, last name). If filing jointly, list both names.
  2. Taxpayer Identification Number (TIN): This is your Social Security Number (SSN) unless you have an Individual Taxpayer Identification Number (ITIN).
  3. Address: Enter your complete mailing address.
  4. Payment Amount: Write the total amount of your tax payment in whole dollars (no cents).

Step 3: Prepare Your Payment: Make your check or money order payable to "DC Treasurer." Ensure your name and address are clearly printed on the payment instrument.

Step 4: Attach the Voucher and Payment: Staple the completed Form D-40P to your check or money order. Do not staple it to your D-40 or D-40EZ return.

Step 5: Submit Your Payment: Mail the completed voucher and payment to the address: Office of Tax and Revenue, PO Box:96169, Washington, DC, 20090-6169.

Can I use Form D-40P to make estimated tax payments?

No, Form D-40P is only for submitting payments for taxes owed on your already filed D-40 return. Use the D.C. estimated tax payment options outlined by the OTR for prepaying your expected tax liability throughout the year.

Is there a deadline to submit Form D-40P?

Yes, to avoid penalties and interest, your payment along with the D-40P voucher must be postmarked by the due date listed on your tax return instructions.

What happens if my check or money order is returned?

If your payment is not honored by your financial institution, you'll be charged a $65 returned check fee by the OTR. Additionally, you'll still be responsible for the original tax owed plus any accrued penalties and interest.