District of Columbia Underpayment of Estimated Income Tax by Individuals

Underpayment of Estimated Income Tax by Individuals
Form D-2210
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Government of the
District of Columbia

D-2210 Underpayment of
Estimated Income Tax By Individuals

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*242210110002*

IMPORTANT: Please read the instructions on the reverse before completing this form.
Your First name, M.I., Last name

Taxpayer Identification Number (TIN)

Spouse’s/registered domestic partner’s First name, M.I., Last name

Spouse’s/registered domestic partner’s TIN

Daytime telephone number

A. Your tax liability on taxable income after deducting your District of Columbia (DC) withholding tax
and applicable credits is less than $100, or
B. You made periodic estimated tax payments and had amounts withheld as required and the total
is equal to or more than 110% of your last year’s taxes or is at least 90% of your current year’s
taxes. Note: You must have been a 12-month DC resident last year in order to use the prior year
110% exception.
Computation of Underpayment Interest
1

2024 DC Tax Liability - Line 24 from your 2024 DC Individual Income Tax Return minus
Line 30.

$

2

Multiply the amount on Line 1 by 90% (.90).

$

3

2023 DC Tax Liability - Line 24 from your 2023 DC Individual Income Tax Return Minus
Line 30.

$

4

Multiply Line 3 amount by 110% (1.10).

$

5

Minimum withholding and estimated tax payment required for tax year 2024.

$

(lesser of Line 2 and {).
6

Multiply Line 5 amount by 25% (.25) for the amount required for each periodic payment.
Note: If your income was not evenly divided over 4 periods, see instructions on the
reverse of this form on the “Annualized Income” method.

7 Enter Line 6 amount or the annualized income amount in each
period (The 2nd period includes the 1st period amount, 3rd period includes the

$

Due date of Payments
1st Period

2nd Period

3rd Period

4th Period

04/15/24

06/15/24

09/15/24

01/15/25

.0175

.0265

.0351

.0259

1st and 2nd period amounts, the 4th period includes all period amounts).

Check here

if you are using the “Annualized Income” method.

8 DC withholding and estimated tax paid each period
(The 2nd period includes the 1st period amount, 3rd period includes the
1st and 2nd period amounts, the 4th period includes all period amounts).

9 Underpayment each period

(Line Ç minus Line n)

10 Underpayment interest factors
11 Line 9 multiplied by Line 10
12 Underpayment interest – Total of amounts from Line 11.

Pay this amount

(See instructions on reverse)

Make check or money order payable to: DC Treasurer
Revised 09/2024

$

Instructions for Underpayment of Estimated Income Tax by Individuals
Estimated Tax Interest

DC law requires every individual or couple filing jointly to pay
estimated tax if they:
x receive taxable income which is not subject to DC withholding; or
x receive wages with insufficient withholding; or
x the tax on this taxable income is expected to be more than $100.
The law states that anyone required to file and pay estimated tax
who fails to pay the amount required by the periodic payment due
date is subject to interest on the underpayment of estimated income
tax.
When is interest assessed for underpayment of estimated
income tax?
Underpayment interest is assessed if your total DC estimated income
tax payments (and withheld amounts) compared to your DC tax liability
do not equal at least the smaller of:
x 90% of the tax due shown on your 2024 DC return; or
x 110% of the tax due shown on your 2023 DC tax return. You
must have been a DC resident during all of 2023 to use the
110% exception.
Are there any exceptions to imposition of interest?
You are not subject to interest for underpayment of estimated tax if:
x You had no DC income tax liability for the tax year 2023 and in
that year, you lived in DC the entire 12 months;
x The tax due for 2024 minus income tax withheld and/or estimated
tax payments is less than $100;
x Your DC estimated tax payments plus any DC income tax withheld
equals at least 110% of your 2023 DC income tax liability; or
x Your remaining tax due after totaling all credits, estimated tax
payments and withholding, is less than 10% of your total DC tax
liability for the year.

When may you use this form?

x You

may use this form to calculate your underpayment interest
when submitting your D-40 form. If you do, fill in the oval, attach it
to your tax return and enter the underpayment interest amount on
Line 40 of the D-40. If you do not wish to calculate the interest,
the Office of Tax and Revenue (OTR) will calculate it when your
return is processed and will notify you of the amount due.
x You may also complete this form if you believe the underpayment
interest assessed by OTR for an underpayment of estimated income
tax is incorrect.

How do you file this form?
Attach this form D-2210 to your D-40 return, if you complete it
before filing your D-40 return. If you complete this form after filing
and/or receiving a notice of an underpayment interest assessment,
send it to:
Office of Tax and Revenue
Attn: Customer Service Administration
1101 4th St SW, 2nd Floor
Washington DC 20024

Completing this form

Line 1
Enter the amount from your 2024 D-40, Line 24 minus Line 30.
Line 2
Multiply the amount on Line 1 by 90% (.90). Your withheld taxes
and/or estimated tax payments must be equal to or greater than
this amount.
Revised 09/2024

/LQH

Enter the amount from your 2023 D-40, Line 24 minus Line 30.
Line 
Enter 110% of the amount from Line 3. If your 2023 return
was amended or corrected, multiply 110% (1.10) times the
corrected amount. You must have been a DC resident during all
of 2023 to use this exception.
Line 
Enter the lesser of the amounts on Line 2 and Line 4. If you did
not file a DC return for 2023, use only the Line 2 amount.
Line 
Multiply the amount on Line 5 by 25% (.25). This gives you an
even distribution of your liability, payable over four periods.
Line 
Enter the amount required from Line 6 under each of the payment
columns. Include the amounts from the previous period in with
the 2nd, 3rd and 4th periods. For example, if Line 6 is $2000,
you would enter $2000 for the 1st period, $4000 for the 2nd
period, $6000 for the 3rd period and $8000 for the 4th period.
Annualized Income method: If your income was different
for each period, you may want to determine the percentage for
each period (divide the period income by the full year’s income).
Multiply Line 5 by each period’s percentage and enter the
amounts as shown above. Check the “Annualized Income”
method box.
Line 
Enter the amounts withheld and estimated tax payments made
for each period. Include the amounts from the previous period in
with the 2nd, 3rd and 4th periods. For example, if your withheld
and estimated tax payment amount is $1000 in each period, you
would enter $1000 in the 1st period, $2000 in the 2nd period,
$3000 in the 3rd period and $4000 in the 4th period.
Line  Underpayment each period
For each column, subtract Line 8 from Line 7. If Line 8 exceeds
Line 7, you have no underpayment interest. If there is an amount
remaining, this is your periodic underpayment amount.
Line  Underpayment interest factors
These are the underpayment interest factors by period.
Line 1
For each column, multiply the amount on Line 9 by the penalty
factor on Line 10. This is your underpayment interest amount
by period.
Line 1 Underpayment interest
Add the amounts from each period on Line 11. This is your total
underpayment interest for your estimated income tax
underpayment.
x

x

If you are filing the D-2210 with your D-40 return, enter
the amount of underpayment interest on Line 40, page 3 of
the D-40.
If you are filing the D-2210 separately, pay the amount you
owe. Attach payment to Form D-40P, Payment Voucher.

Make the check or money order (in U.S. dollars) payable to the
DC Treasurer and mail the D-2210 and D-40P with payment to:
Office of Tax and Revenue
PO Box 96169
Washington DC 20090-6169