Washington DC Income Tax
Income taxes should be filed by April 15th.
Renters and homeowners who have less than $20000 of income may obtain a credit by filing Schedule H and the D-40 material. If you do not file a D.C. return, send in Schedule H alone to obtain the credit.
Washington DC Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Washington DC.
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Washington DC Residents
You are a resident of Washington D.C. if your permanent residence was in Washington D.C. for part of the year, or for the whole tax year. If you lived in Washington D.C. for more than 183 days of the tax year you are also a D.C. resident. Lastly you are 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 a resident return using Form D-40.
Related Tax Forms
- Form D-40EZ - Washington DC Individual Income Tax Return (Short)
- Form D-40 - Washington DC Individual Income Tax Return (Long)
Part-Year Washington DC Residents
You qualify as a part-year Washington D.C. resident if your domicile residence was in Washington D.C. for less than 183 days of the tax year. If you were physically present in Washington D.C. for more than 183 days but your domicile home was not in Washington D.C. you are also a part-year resident of Washington 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 are a part-year resident of D.C. you will need to use Form D-40 to file a Washington D.C. return,ust as if you were a Washington D.C. full-year resident. There are several differences in filing a part-year return with Washington D.C. however. These differences include:
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 amount of income received when you were a Washington D.C. resident and when you weren’t a D.C. 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 Washington 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 Return (Long)
Washington DC Residents who work in another state
If you are a Washington 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 if you worked in another state, in such a case you will need to use Form D-40 when filing your taxes. In addition you may need to file a form with the state you worked in allowing withheld taxes to be released.
Related Tax Forms
- Form D-40 - Washington DC Individual Income Tax Return (Long)
- Schedule U - Washington DC Additional Miscellaneous Credits and Contributions Schedule
Non-Residents who work in Washington DC
To qualify as a nonresident of Washington D.C. your permanent home must outside of D.C. for the entire year and you must not lived in D.C. for more than 183 days. If you are a nonresident of Washington D.C. you will need to file a return with Washington D.C. if your employer withheld D.C. taxes and you need to receive a refund. To file a nonresident return with Washington D.C. use 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
- Form D-40B - Washington DC Individual Non-resident Income Tax Return
Non-Residents who sold property in Washington DC
File the sale of Washington D.C. property with the state that you have residency and on your federal return. You do not need to file a Washington D.C. return for income earned from such sources.
Related Tax Forms
- Form D-40B - Washington DC Individual Non-resident Income Tax Return
Washington DC State Tax Forms
- Form FR-127 - Washington DC Application for Extension to File
- Schedule H - Homeowner and Renter Property Tax Credit
- Schedule U - Washington DC Additional Miscellaneous Credits and Contributions Schedule
- Form D-40 - Washington DC Individual Income Tax Return (Long)
- Form D-40EZ - Washington DC Individual Income Tax Return (Short)
- Form D-40B - Washington DC Individual Non-resident Income Tax Return
- Schedule S - Supplemental Information and Dependents
Relevant Links
- State of Washington DC Tax Website - Official Site
- State of Washington DC E-File Service - Offered by Washington DC's Official Website
- Additional Tax Forms - A Comprehensive Collection of Washington DC Tax Forms
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 Sales Tax
Washington D.C. has a typical sales tax of 6%. However there are different taxes on different items to increase tax on tourists and nonresidents of D.C. who work in D.C. These other sales taxes include a 9% tax on alcohol for off-premise consumption, a 10% tax on restaurant meals, take-out food, rental cars and calling cards, a 12% tax on parking, and 14.5% tax on motel and hotel rooms. Items that are exempt from sales tax entirely include medicine (both prescription and non-prescription), utility services, and groceries.

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