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State Contacts ERO Assistance: (202) 727-1489 Taxpayer Assistance: (202) 727-4829 Where's My Refund?: (202) 727-4829 |
State Resources DC OTR Info for Tax Pros Where's My Refund? |
TaxSlayer Pro Knowledgebase District of Columbia Articles
District of Columbia Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - Washington D.C. does not mandate e-filing of returns. The DC D-40B Nonresident Request for Refund is not e-fileable.
E-File Registration Requirements - Acceptance in the District of Columbia e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The District of Columbia e-file program supports linked (federal/state) and un-linked (state only) returns through the IRS MeF system. It also allows electronic filing of part-year resident returns.
Amended Returns - The District of Columbia supports electronic filing for amended returns.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - April 18, or the same as the IRS.
Extensions - An extension of time to file is NOT an extension of time to pay.
- Taxpayers who do not expect to have a balance due on Form D-40 are not required to file Form FR-127 (Extension of Time to File a DC Income Tax Return) if a timely filed federal Form 4868 was filed with the IRS.
- To request a six-month extension, taxpayers should file Form FR-127, Extension of Time to File a DC Income Tax Return. This form is supported for e-file.
Driver’s License/Government Issued Photo Identification: The District of Columbia does not require this information to file the tax return.
Filing Status Information
The filing status must be the same as the federal filing status unless the filing status on the federal return is MFJ, in which case the District of Columbia filing status may be chosen from the following:
- Married Filing Joint
- Married Filing Separately on Same Return
- Registered Domestic Partners - Filing Jointly
- Registered Domestic Partners - Separately on Same Return
Residency Status Information for D.C. Returns
Residents: Residents are individuals who are domiciled in the District of Columbia for the entire year, or maintain a home in the District of Columbia for 183 days or more during the year, even if domiciled elsewhere.
Part-year resident: Part-year residents are individuals who are domiciled in the District of Columbia for a portion of the year.
Nonresidents: By statute, the following individuals are considered nonresidents:
- An elected member of the U.S. government who is not domiciled in DC.
- An employee on the personal staff of an elected member of the U.S. Congress and the employee and the elected member are bona fide residents of the same state.
- A member of the U.S. Executive Branch appointed by the President, subject to confirmation by the U.S. Senate, whose tenure of office is at the pleasure of the President and who is not domiciled in DC during any part of the year.
- A justice of the U.S. Supreme Court who is not domiciled in DC during any part of the year.
Military Personnel/Military Spouses
Residents: The military wages of members of the Armed Forces whose home of record is in DC are not exempt from tax in DC.
Nonresidents: The military wages of members of the Armed Forces whose home of record is outside DC are exempt from tax in DC.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Washington D.C. does not mandate e-filing of returns.
Business Return General Information
Due Dates for Washington D.C. Business Returns
Corporations - Due by the 15th day of the fourth month following the close of the corporation’s tax year.
S-Corporations - Due by the 15th day of the fourth month following the close of the s corporation’s tax year.
Partnerships - Due by the 15th day of the fourth month following the close of the partnership’s tax year.
Fiduciary & Estate - Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation - File Form FR-120, Extension of Time to File DC Franchise or Partnership Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select Additional Forms (20ES & FR-120) > DC Extension of Time to File (FR-120). This form IS supported for e-file.
S Corporation - File Form FR-120, Extension of Time to File DC Franchise or Partnership Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select Additional Forms (20ES & FR-120) > DC Extension of Time to File (FR-120). This form IS supported for e-file.
Partnership - File Form FR-165, Extension of Time to File DC Partnership Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select DC Extension of Time to File (FR-165). This form IS supported for e-file.
Fiduciary - File Form FR-127F, Extension of Time to File Fiduciary Income Tax Return, to request a six-month extension. The entity must pay any tax due with the extension to avoid a failure-to-pay penalty. To access this form, from the main menu of the District of Columbia return, select Other DC Forms > DC Extension of Time to File (FR-127F). This form IS supported for e-file.
Amended Business Returns
Corporation - Corporate filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the District of Columbia return, select Heading Information > Amended Return. This return IS supported for e-file.
S-Corporation - S Corporate filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the District of Columbia return, select Heading Information > Amended Return. This return IS supported for e-file.
Partnership - Partnership filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the District of Columbia return, select Heading Information > Amended Return. This return IS supported for e-file.
Fiduciary - Fiduciary filers should indicate that the return being filed is an Amended Return. To do this, from the main menu of the District of Columbia return, select Heading Information > Amended. This return IS supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Franchise Tax Mailing Addresses
S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.