District of Columbia Underpayment of Estimated Income Tax by Individuals
Extracted from PDF file 2023-district-of-columbia-form-d-2210.pdf, last modified August 2023Underpayment of Estimated Income Tax by Individuals
Print Form Clear Form ÛiÀiÌÊvÊÌ iÊÃÌÀVÌÊvÊ ÕL>Ê "vfiViÊvÊ/>ÝÊ>`Ê,iÛiÕi ÓäÓ3Ê ÓÓ£äÊUÊ`iÀ«>ÞiÌÊvÊ ÃÌ>Ìi` Ê ViÊ/>ÝÊ ÞÊ`Û`Õ>à IMPORTANT: Please read the instructions on the reverse before completing this form. 9ÕÀÊÀÃÌÊ>i]Ê°°]Ê>ÃÌÊ>iÊ />Ý«>ÞiÀÊ`iÌvV>ÌÊ Ê ÕLiÀÊ/ ® -«ÕÃi½ÃÉÀi}ÃÌiÀi`Ê`iÃÌVÊ«>ÀÌiÀ½ÃÊÀÃÌÊ>i]Ê°°]Ê>ÃÌÊ>iÊ -«ÕÃi½ÃÉÊÀi}ÃÌiÀi`Ê`iÃÌVÊ«>ÀÌiÀ½ÃÊ/ Ê >ÞÌiÊÌii« iÊÕLiÀ ° Ê9ÕÀÊÌ>ÝÊ>LÌÞÊÊÌ>Ý>LiÊViÊ>vÌiÀÊ`i`ÕVÌ}ÊÞÕÀÊÃÌÀVÌÊvÊ ÕL>Ê ®ÊÜÌ `}ÊÌ>Ý Ê >`Ê>««V>LiÊVÀi`ÌÃÊÃÊiÃÃÊÌ >Êf£ää]ÊÀ ° Ê9ÕÊ>`iÊ«iÀ`VÊiÃÌ>Ìi`ÊÌ>ÝÊ«>ÞiÌÃÊ>`Ê >`Ê>ÕÌÃÊÜÌ i`Ê>ÃÊÀiµÕÀi`Ê>`ÊÌ iÊÌÌ> ÃÊiµÕ>ÊÌÊÀÊÀiÊÌ >Ê££ä¯ÊvÊÞÕÀÊ>ÃÌÊÞi>À½ÃÊÌ>ÝiÃÊÀÊÃÊ>ÌÊi>ÃÌÊä¯ÊvÊÞÕÀÊVÕÀÀiÌÊÞi>À½Ã Ì>ÝiÃ°Ê Ìi\Ê9ÕÊÕÃÌÊ >ÛiÊLiiÊ>Ê£ÓÌ Ê ÊÀiÃ`iÌÊ>ÃÌÊÞi>ÀÊÊÀ`iÀÊÌÊÕÃiÊÌ iÊ«ÀÀÊÞi>À ££ä¯ÊiÝVi«Ì° Computation of Underpayment Interest £Ê ÓäÓ3Ê Ê/>ÝÊ>LÌÞÊÊiÊÓ{ÊvÀÊÞÕÀÊÓäÓ3Ê Ê`Û`Õ>ÊViÊ/>ÝÊ,iÌÕÀÊÕÃÊ iÊÎä.Ê f Ó ÕÌ«ÞÊÌ iÊ>ÕÌÊÊiÊ£ÊLÞÊä¯Ê°ä®Ê fÊ Î 2022 DC Tax Liability - Line 24 from your 2022 DC Individual Income Tax Return minus Line 30. fÊ {Ê ÕÌ«ÞÊiÊÎÊ>ÕÌÊLÞÊ££ä¯°Ê f xÊ ÕÊÜÌ `}Ê>`ÊiÃÌ>Ìi`ÊÌ>ÝÊ«>ÞiÌÊÀiµÕÀi`ÊvÀÊÌ>ÝÊÞi>ÀÊÓäÓ3Ê fÊ (lesser of Line 2 and {). f ÈÊ ÕÌ«ÞÊiÊxÊ>ÕÌÊLÞÊÓx¯Ê°Óx®ÊvÀÊ>ÕÌÊÀiµÕÀi`ÊvÀÊi>V Ê«iÀ`VÊ«>ÞiÌÊ Note: If your income was not evenly divided over 4 periods, see instructions on the reverse of this form on the “Annualized Income” method. ÊÕiÊ`>ÌiÊvÊ*>ÞiÌà ÇÊÊÊ ÌiÀÊiÊÈÊ>ÕÌÊÀÊÌ iÊ>Õ>âi`ÊViÊ>ÕÌÊÊi>V Ê Ê«iÀ`Ê(The 2nd period includes the 1st period amount, 3rd period includes the £ÃÌÊ*iÀ`Ê ÊÓ`Ê*iÀ`Ê ÊÎÀ`Ê*iÀ`Ê Ê{Ì Ê*iÀ`Ê ä{É£xÉÓ3Ê ÊäÈÉ£xÉÓ3Ê ÊäÉ£xÉÓ3 Êä£É£xÉÓ4 Ê°äÓÈxÊ Ê°äÎx£Ê Ê°äÓx 1st and 2nd period amounts, the 4th period includes all period amounts). iVÊ iÀiÊÊÊÊÊvÊÞÕÊ>ÀiÊÕÃ}ÊÌ iʺÕ>âi`ÊVi»ÊiÌ `° nÊ ÊÜÌ `}Ê>`ÊiÃÌ>Ìi`ÊÌ>ÝÊ«>`Êi>V Ê«iÀ` (The 2nd period includes the 1st period amount, 3rd period includes the 1st and 2nd period amounts, the 4th period includes all period amounts). Ê 1`iÀ«>ÞiÌÊi>V Ê«iÀ`Ê(Line Ç minus Line n) £äÊÊ1`iÀ«>ÞiÌÊÌiÀiÃÌÊv>VÌÀÃÊ Ê°ä£ÇxÊ ££ÊÊiÊÊÕÌ«i`ÊLÞÊiÊ£ä £ÓÊÊ1`iÀ«>ÞiÌÊÌiÀiÃÌÊqÊ/Ì> vÊ>ÕÌÃÊvÀÊiÊ££°Ê *>ÞÊÌ ÃÊ>ÕÌ (See instructions on reverse)Ê Make check or money order payable to: DC Treasurer ,iÛÃi`Êä8ÉÓäÓ3 f Instructions for Underpayment of Estimated Income Tax by Individuals Estimated Tax Interest Ê >ÜÊ ÀiµÕÀiÃÊ iÛiÀÞÊ `Û`Õ>Ê ÀÊ VÕ«iÊ fi}Ê ÌÞ]Ê ÌÊ «>ÞÊ iÃÌ>Ìi`ÊÌ>ÝÊvÊÌ iÞ\ x ÀiViÛiÊÌ>Ý>LiÊViÊÜ V ÊÃÊÌÊÃÕLiVÌÊÌÊ ÊÜÌ `}ÆÊÀ x ÀiViÛiÊÜ>}iÃÊÜÌ ÊÃÕvfiViÌÊÜÌ `}ÆÊÀ x Ì iÊÌ>ÝÊÊÌ ÃÊÌ>Ý>LiÊViÊÃÊiÝ«iVÌi`ÊÌÊLiÊÀiÊÌ >Êf£ää° / iÊ>ÜÊÃÌ>ÌiÃÊÌ >ÌÊ>ÞiÊÀiµÕÀi`ÊÌÊfiiÊ>`Ê«>ÞÊiÃÌ>Ìi`ÊÌ>ÝÊÜ v>ÃÊÌÊ«>ÞÊÌ iÊ>ÕÌÊÀiµÕÀi`ÊLÞÊÌ iÊ«iÀ`VÊ«>ÞiÌÊ`ÕiÊ`>Ìi ÃÊÃÕLiVÌÊÌÊÌiÀiÃÌÊÊÌ iÊÕ`iÀ«>ÞiÌÊvÊiÃÌ>Ìi`ÊViÊÌ>Ý° When is interest assessed for underpayment of estimated income tax? 1`iÀ«>ÞiÌÊÌiÀiÃÌÊÃÊ>ÃÃiÃÃi`ÊvÊÞÕÀÊÌÌ>Ê ÊiÃÌ>Ìi`ÊVi Ì>ÝÊ«>ÞiÌÃÊ>`ÊÜÌ i`Ê>ÕÌîÊV«>Ài`ÊÌÊÞÕÀÊ ÊÌ>ÝÊ>LÌÞ `ÊÌÊiµÕ>Ê>ÌÊi>ÃÌÊÌ iÊÃ>iÀÊv\ x ä¯ÊvÊÌ iÊÌ>ÝÊ`ÕiÊà ÜÊÊÞÕÀÊÓäÓ3Ê ÊÀiÌÕÀÆÊÀ x ££ä¯Ê vÊ Ì iÊ Ì>ÝÊ `ÕiÊ Ã ÜÊ Ê ÞÕÀÊ ÓäÓ2Ê Ê Ì>ÝÊ ÀiÌÕÀ°Ê 9Õ ÕÃÌÊ >ÛiÊ LiiÊ >Ê Ê ÀiÃ`iÌÊ `ÕÀ}Ê >Ê vÊ ÓäÓ2Ê ÌÊ ÕÃiÊ Ì i ££ä¯ÊiÝVi«Ì° Are there any exceptions to imposition of interest? 9ÕÊ>ÀiÊÌÊÃÕLiVÌÊÌÊÌiÀiÃÌÊvÀÊÕ`iÀ«>ÞiÌÊvÊiÃÌ>Ìi`ÊÌ>ÝÊv\ x 9ÕÊ >`ÊÊ ÊViÊÌ>ÝÊ>LÌÞÊvÀÊÌ iÊÌ>ÝÊÞi>ÀÊÓäÓ2Ê>`Ê Ì >ÌÊÞi>À]ÊÞÕÊÛi`ÊÊ ÊÌ iÊiÌÀiÊ£ÓÊÌ ÃÆ x / iÊÌ>ÝÊ`ÕiÊvÀÊÓäÓ3ÊÕÃÊViÊÌ>ÝÊÜÌ i`Ê>`ÉÀÊiÃÌ>Ìi` Ì>ÝÊ«>ÞiÌÃÊÃÊiÃÃÊÌ >Êf£ääÆ x 9ÕÀÊ ÊiÃÌ>Ìi`ÊÌ>ÝÊ«>ÞiÌÃÊ«ÕÃÊ>ÞÊ ÊViÊÌ>ÝÊÜÌ i` iµÕ>ÃÊ>ÌÊi>ÃÌÊ££ä¯ÊvÊÞÕÀÊÓäÓ2Ê ÊViÊÌ>ÝÊ>LÌÞÆÊÀ x 9ÕÀÊ Ài>}Ê Ì>ÝÊ `ÕiÊ >vÌiÀÊ ÌÌ>}Ê >Ê VÀi`ÌÃ]Ê iÃÌ>Ìi`Ê Ì>Ý «>ÞiÌÃÊ>`ÊÜÌ `}]ÊÃÊiÃÃÊÌ >Ê£ä¯ÊvÊÞÕÀÊÌÌ>Ê ÊÌ>Ý >LÌÞÊvÀÊÌ iÊÞi>À° When may you use this form? x 9ÕÊ>ÞÊÕÃiÊÌ ÃÊvÀÊÌÊV>VÕ>ÌiÊÞÕÀÊÕ`iÀ«>ÞiÌÊÌiÀiÃÌ] Ü iÊÃÕLÌÌ}ÊÞÕÀÊ{äÊvÀ°ÊvÊÞÕÊ`]ÊfiÊÊÌ iÊÛ>]Ê>ÌÌ>V ÊÌ ÌÊÞÕÀÊÌ>ÝÊÀiÌÕÀÊ>`ÊiÌiÀÊÌ iÊÕ`iÀ«>ÞiÌÊÌiÀiÃÌÊ>ÕÌÊ iÊ{äÊvÊÌ iÊ{ä°ÊvÊÞÕÊ`ÊÌÊÜà ÊÌÊV>VÕ>ÌiÊÌ iÊÌiÀiÃÌ] Ì iÊ"vfiViÊvÊ/>ÝÊ>`Ê,iÛiÕiÊ"/,®ÊÜÊ`ÊÌÊÜ iÊÞÕÀÊÀiÌÕÀÊà «ÀViÃÃi`Ê>`ÊÜÊÌvÞÊÞÕÊvÊÌ iÊ>ÕÌÊ`Õi° x 9ÕÊ>ÞÊ>ÃÊV«iÌiÊÌ ÃÊvÀÊvÊÞÕÊLiiÛiÊÌ iÊÕ`iÀ«>ÞiÌ ÌiÀiÃÌÊ>ÃÃiÃÃi`ÊLÞÊ"/,ÊvÀÊ>ÊÕ`iÀ«>ÞiÌÊvÊiÃÌ>Ìi`ÊVi Ì>ÝÊÃÊVÀÀiVÌ° ÌÌ>V ÊÌ ÃÊvÀÊÓÓ£äÊÌÊÞÕÀÊÀiÌÕÀÊ{ä]ÊvÊÞÕÊV«iÌiÊÌÊLivÀiÊ fi}ÊÞÕÀÊ{äÊÀiÌÕÀ°ÊÊvÊÞÕÊV«iÌiÊÌ ÃÊvÀÊ>vÌiÀÊfi}Ê>`ÉÀÊ ÀiViÛ}Ê>ÊÌViÊvÊ>ÊÕ`iÀ«>ÞiÌÊÌiÀiÃÌÊ>ÃÃiÃÃiÌ]ÊÃi`ÊÌÊÌ\ "vfiViÊvÊ/>ÝÊ>`Ê,iÛiÕi ÌÌ\ÊÊ ÕÃÌiÀÊ-iÀÛViÊ`ÃÌÀ>Ì ££ä£Ê{Ì Ê-ÌÊ-7]ÊÓ`ÊÀ 7>à }ÌÊ ÊÓääÓ{ Completing this form Line 1ÊÊ ÌiÀÊÌ iÊ>ÕÌÊvÀÊÞÕÀÊÓäÓ3Ê{ä]ÊiÊÓ{ÊÕÃÊiÊÎä° Line 2Ê ÕÌ«ÞÊÌ iÊ>ÕÌÊÊiÊ£ÊLÞÊä¯Ê°ä®°Ê9ÕÀÊÜÌ i`ÊÌ>ÝiÃÊ >`ÉÀÊiÃÌ>Ìi`ÊÌ>ÝÊ«>ÞiÌÃÊÕÃÌÊLiÊiµÕ>ÊÌÊÀÊ}Ài>ÌiÀÊÌ >Ê Ì ÃÊ>ÕÌ° ,iÛÃi`ÊÊä8ÉÓäÓ3Ê /LQH ÌiÀÊÌ iÊ>ÕÌÊvÀÊÞÕÀÊÓäÓ2Ê{ä]ÊiÊÓ{ÊÕÃÊiÊÎä° Line ÌiÀÊ ££ä¯Ê vÊ Ì iÊ >ÕÌÊ vÀÊ iÊ Î°ÊvÊÞÕÀÊÓäÓ2ÊÀiÌÕÀÊ Ü>ÃÊ>i`i`ÊÀÊVÀÀiVÌi`]ÊÕÌ«ÞÊ££ä¯Ê ÌiÃÊ Ì iÊ VÀÀiVÌi`Ê >ÕÌ°Ê 9ÕÊÕÃÌÊ >ÛiÊLiiÊ>Ê ÊÀiÃ`iÌÊ`ÕÀ}Ê>ÊvÊÓäÓ2 ÌÊÕÃiÊÌ ÃÊiÝVi«Ì° Line ÌiÀÊÌ iÊiÃÃiÀÊvÊÌ iÊ>ÕÌÃÊÊiÊÓÊ>`ÊiÊ{°ÊÊvÊÞÕÊ``Ê ÌÊfiiÊ>Ê ÊÀiÌÕÀÊvÀÊÓäÓ2]ÊÕÃiÊÞÊÌ iÊiÊÓÊ>ÕÌ°ÊÊÊ Line ÊÊ ÕÌ«ÞÊÌ iÊ>ÕÌÊÊiÊxÊLÞÊÓx¯Ê°Óx®°ÊÊ/ ÃÊ}ÛiÃÊÞÕÊ>Ê iÛiÊ`ÃÌÀLÕÌÊvÊÞÕÀÊ>LÌÞ]Ê«>Þ>LiÊÛiÀÊvÕÀÊ«iÀ`ðÊÊ Line ÌiÀÊÌ iÊ>ÕÌÊÀiµÕÀi`ÊvÀÊiÊÈÊÕ`iÀÊi>V ÊvÊÌ iÊ«>ÞiÌÊ VÕðÊÀÊiÝ>«i]ÊvÊiÊÈÊÃÊfÓäää]ÊÞÕÊÜÕ`ÊiÌiÀÊfÓäääÊ vÀÊÌ iÊ£ÃÌÊ«iÀ`]Êf{äääÊvÀÊÌ iÊÓ`Ê«iÀ`]ÊfÈäääÊvÀÊÌ iÊÎÀ` «iÀ`Ê>`ÊfnäääÊvÀÊÌ iÊ{Ì Ê«iÀ`° Annualized Income method:Ê Ê vÊ ÞÕÀÊ ViÊ Ü>ÃÊ `vviÀiÌÊ vÀÊi>V Ê«iÀ`]ÊÞÕÊ>ÞÊÜ>ÌÊÌÊ`iÌiÀiÊÌ iÊ«iÀViÌ>}iÊvÀÊ i>V Ê«iÀ`Ê`Û`iÊÌ iÊ«iÀ`ÊViÊLÞÊÌ iÊvÕÊÞi>À½ÃÊVi®°Ê ÕÌ«ÞÊiÊxÊLÞÊi>V Ê«iÀ`½ÃÊ«iÀViÌ>}iÊ>`ÊiÌiÀÊÌ iÊ >ÕÌÃÊ>ÃÊà ÜÊ>LÛi°ÊÊ iVÊÌ iʺÕ>âi`ÊVi»Ê iÌ `ÊLÝ°Ê Line ÌiÀÊÌ iÊ>ÕÌÃÊÜÌ i`Ê>`ÊiÃÌ>Ìi`ÊÌ>ÝÊ«>ÞiÌÃÊ>`iÊ vÀÊi>V Ê«iÀ`°ÊÊVÕ`iÊÌ iÊ>ÕÌÃÊvÀÊÌ iÊ«ÀiÛÕÃÊ«iÀ`ÊÊ ÜÌ ÊÌ iÊÓ`]ÊÎÀ`Ê>`Ê{Ì Ê«iÀ`ðÊÊÀÊiÝ>«i]ÊvÊÞÕÀÊÜÌ i` >`ÊiÃÌ>Ìi`ÊÌ>ÝÊ«>ÞiÌÊ>ÕÌÊÃÊf£äääÊÊi>V Ê«iÀ`]ÊÞÕ ÜÕ`ÊiÌiÀÊf£äääÊÊÌ iÊ£ÃÌÊ*iÀ`]ÊfÓäääÊÊÌ iÊÓ`Ê*iÀ`]Ê fÎäääÊÊÌ iÊÎÀ`Ê*iÀ`Ê>`Êf{äääÊÊÌ iÊ{Ì Ê*iÀ`° Line Underpayment each period ÀÊi>V ÊVÕ]ÊÃÕLÌÀ>VÌÊiÊnÊvÀÊiÊÇ°ÊÊvÊiÊnÊiÝVii`ÃÊ iÊÇ]ÊÞÕÊ >ÛiÊÊÕ`iÀ«>ÞiÌÊÌiÀiÃÌ°ÊvÊÌ iÀiÊÃÊ>Ê>ÕÌÊ Ài>}]ÊÌ ÃÊÃÊÞÕÀÊ«iÀ`VÊÕ`iÀ«>ÞiÌÊ>ÕÌ° Line Underpayment interest factors / iÃiÊ >ÀiÊ Ì iÊ Õ`iÀ«>ÞiÌÊÌiÀiÃÌÊv>VÌÀÃÊLÞÊ«iÀ`° Line 1 ÀÊi>V ÊVÕ]ÊÕÌ«ÞÊÌ iÊ>ÕÌÊÊiÊÊLÞÊÌ iÊ«i>ÌÞÊ v>VÌÀÊÊiÊ£ä°ÊÊ/ ÃÊÃÊÞÕÀÊÕ`iÀ«>ÞiÌÊÌiÀiÃÌÊ>ÕÌÊ LÞÊ«iÀ`°Ê Line 1 Underpayment interest ``Ê Ì iÊ >ÕÌÃÊ vÀÊ i>V Ê «iÀ`Ê Ê iÊ ££°Ê / ÃÊ ÃÊ ÞÕÀÊ ÌÌ>Ê Õ`iÀ«>ÞiÌÊ ÌiÀiÃÌÊ vÀÊ ÞÕÀÊ iÃÌ>Ìi`Ê ViÊ Ì>ÝÊ Õ`iÀ«>ÞiÌ°ÊÊ x x vÊÞÕÊ>ÀiÊfi}ÊÌ iÊÓÓ£äÊÜÌ ÊÞÕÀÊ{äÊÀiÌÕÀ]ÊiÌiÀ Ì iÊ>ÕÌÊvÊÕ`iÀ«>ÞiÌÊÌiÀiÃÌÊÊiÊ{ä]Ê«>}iÊÎÊv Ì iÊ{ä° vÊÞÕÊ>ÀiÊfi}ÊÌ iÊÓÓ£äÊÃi«>À>ÌiÞ]Ê«>ÞÊÌ iÊ>ÕÌÊÞÕ Üi°ÊÌÌ>V Ê«>ÞiÌÊÌÊÀÊ{ä*]Ê*>ÞiÌÊ6ÕV iÀ° >iÊÌ iÊV iVÊÀÊiÞÊÀ`iÀÊ1°-°Ê`>Àîʫ>Þ>LiÊÌÊÌ iÊDCÊ TreasurerÊ>`Ê>ÊÌ iÊÓÓ£äÊ>`Ê{ä*ÊÜÌ Ê«>ÞiÌÊÌ\ "vfiViÊvÊ/>ÝÊ>`Ê,iÛiÕi *"Ê ÝÊÈ£È 7>à }ÌÊ ÊÓäääÈ£È
Form D-2210
More about the District of Columbia Form D-2210 Individual Income Tax Estimated TY 2023
We last updated the Underpayment of Estimated Income Tax by Individuals in February 2024, so this is the latest version of Form D-2210, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form D-2210 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
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TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form D-40B | Nonresident Request for Refund |
Form D-40 | Individual Income Tax Return and Instructions Booklet |
Form D-40ES | Estimated Payment for Individual Income Tax |
Form FR-127 | Extension of Time to File Voucher |
Schedule H | Homeowner / Renter Property Tax Credit (HRPTC) |
View all 20 District of Columbia Income Tax Forms
Form Sources:
District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form D-2210 from the Office of Taxpayer Revenue in February 2024.
Form D-2210 is a District of Columbia Individual Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of District of Columbia Form D-2210
We have a total of eleven past-year versions of Form D-2210 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
D-2210
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