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Washington DC Tax Resources

Washington DC Mailing Address

Wondering where to mail your Washington DC taxes? Here's the address:

With A Payment:
Office of Tax and Revenue
PO Box 7182
Washington, DC 20044-7182

With No Money Due Return:
Office of Tax and Revenue
PO Box 209
Washington, DC 20044-0209



Washington DC Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Washington DC.

Washington DC Residents

You are a resident of Washington D.C. if your permanent residence was in Washington D.C. for part of or for the whole tax year or if you lived in D.C. for more than 183 days of the tax year. You also qualify, as a D.C. resident if you were in the armed forces and possessed a home in D.C. or if you were a spouse of any military or nonresident elected politician who is exempt from Washington D.C. residency. If you were a D.C. resident and filed a Federal Income Tax Return you are required to file a D.C. tax return. Washington D.C. residents should file their personal income taxes with Form D-40.

Related Tax Forms

  • Form D-40 - Washington DC Individual Income Tax (The Long Form)

Washington DC Residents who lived in Washington DC for part of the year

You qualify as a part-year D.C. resident if your domicile (legal/permanent) residence was in D.C. for less than 183 days of the tax year. If you were physically present in D.C. for more than 183 days but your domicile home was not in D.C. you qualify as a part-year resident of D.C. Please remember that you may only have one domicile home and that to change your domicile home location you must first abandon your old domicile and then establish a new one in the state you plan to reside in.

If you qualify as a part-year resident of D.C. you will still use Form D-40 to file your taxes but you will need to do several things differently:

First, you will need to indicate that you were a part-year resident in the Filing Status section. (To get more information on how to do this see page 12 of From D-40.)

Secondly, before completing From D-40, calculate the income received when you were a DC resident and when you weren’t a DC resident. Then do the same for exemptions, credits, deductions, and deductible expenses. To find the number of months that you will need to prorate exemptions, credits, and deductions, divide the number of days you lived in D.C. by 30 and for any remainder that is greater than 15 days count it as an additional full month.

Third, allocate income and deductions that were attributed to the time you were a D.C. resident to D.C.. Finally, you will need to prorate your personal exemptions and deductions (weather they be standardized or itemized), and credits.

Related Tax Forms

  • Form D-40 - Washington DC Individual Income Tax (The Long Form)

Washington DC Residents who work in another state

If you are a D.C. resident that worked either in Maryland or Virginia, you must file a D.C. income tax return. Your employer might not have withheld D.C. taxes and if this is the case you will need to use Form D-40 when filing you taxes in addition to a form from the state you worked in to allow the withheld taxes to be released.

Related Tax Forms

  • Form D-40 - Washington DC Individual Income Tax (The Long Form)

Nonresidents who work in Washington DC

To qualify as a nonresident of D.C. you need to have had your permanent home be somewhere besides D.C. for a any part of the tax year and lived in D.C. for less than 183 days. If you are a nonresident you will not need to file a return with D.C. If your employer withheld D.C. taxes and you need to receive a refund you will need to file Form D-40B. When filing Form D-40B all statements showing D.C. withholdings need to be attached to the front of page 1. Additionally, joint requests for refunds are not permitted.

Related Tax Forms

  • D-40B - Nonresident Request For Refund

Nonresidents who sold property in Washington DC

File the sale of property with the state that you have residency with and on your federal return.

Related Tax Forms

  • Form D-40 - Washington DC Individual Income Tax (The Long Form)

Washington DC Tax Forms

  • Form D-40 EZ - Income Tax Return for Single and Joint Filers with No Dependents (The Shortest Form)
  • D-40B - Nonresident Request For Refund
  • FR-127 - Extension of Time to File a DC Income Tax Return
  • Form D-40 - Washington DC Individual Income Tax (The Long Form)

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