District of Columbia Individual Income Tax Return and Instructions Booklet

Individual Income Tax Return and Instructions Booklet
Form D-40
2024

District of Columbia (DC) Individual Income Tax
Forms and Instructions

'

All Individual Income Tax Filers

Simpler. Faster. Safer.

• You may use MyTax.DC.gov to file and pay online for Forms D-40 (individual income tax return), D-40ES (estimated
tax) and FR-127 (extension of time to file).
• Payments can be made by ACH debit, credit/debit card, check or money order (US dollars).
• Direct deposit, U.S. Bank ReliaCard™ or paper check refund options are available.

INSIDE
Contents
Chief Financial Officer's Letter 2
New for 2024 Income Tax Returns 3
Reminders 3
Instructions 5

Forms

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Penalties and interest 6
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Tax tables and ads
Tax tables for taxable income of $100,000 or less 85-94
DC College Savings Plan 95
Need assistance? Back Cover

At the time of printing, all forms and line references were correct. Any language changes will be announced on the DC website, MyTax.DC.gov.

Revised 09/2024

GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF THE CHIEF FINANCIAL OFFICER

Glen Lee
Chief Financial Officer

Dear District of Columbia Taxpayer:
Welcome to the 2025 tax season! The Office of Tax and Revenue (OTR) is dedicated to making
your tax filing experience a simple and convenient process. On behalf of OTR, I am sharing
some important updates that may affect your tax return this year.
New Features in MyTax:
OTR has enhanced the MyTax portal to improve your experience. A new passkey feature now
allows for faster and more secure logins, and you can adjust payment options during a
transaction without needing to restart. These upgrades ensure that managing your taxes is
smoother and easier, while maintaining the core functionality you’re accustomed to.
To further simplify your tax-filing process, we encourage you to create an account at
MyTax.DC.gov and opt for digital correspondence. This will allow you to securely manage your
tax information, file returns electronically, and receive timely updates.
Tax Credit Updates:
•

Schedule H Homeowner and Renter Property Tax Credit: For Tax Year 2024, the
maximum amount of the Schedule H credit has increased to $1,375.00. Additionally, the
income thresholds have been raised to $63,900.00 for non-seniors and $87,100.00 for
seniors.

•

DC Earned Income Tax Credit: For the 2024 tax year, this credit continues to be 70%
of the federal credit.

If you have any questions or need assistance, please contact OTR at (202) 727-4TAX (4829) or
visit us at 1101 4th Street SW, Suite W270, Washington, DC 20024.
Thank you for your continued trust in OTR. We look forward to serving you this tax season.
Sincerely,

Glen Lee

John A. Wilson Building * 1350 Pennsylvania Avenue, NW * Suite 203 * Washington, DC 20004
Phone: (202) 727-2476 * Fax: (202) 727-1643 * www.cfo.dc.gov

New for 2024 Income Tax Returns
•

Filing Deadline
For Tax Year 2024 the filing deadline is April 15, 2025.

•

The standard deductions are increasing based on the federal law; beginning January 1, 2024, from:
o $13,850 to $14,600 for single and married/registered domestic partner filers filing separately;
o $20,800 to $21,900 for head of household filers;
o $27,700 to $29,200 for married/registered partners filing jointly and qualifying widow(er) with dependent child(ren) filers;
o An updated worksheet is available for use by dependent filers.

•

Additional Standard Deduction. If born before January 2, 1960, or blind, an additional standard deduction of $1,550
($1,950 if single or head of household) is allowed – use Schedule S, Calculation G-1. The Schedule S, Calculation G-1 must be
submitted with your return. When married filing separately, you may take an additional standard deduction for your
spouse/registered domestic partner only if your spouse/ registered domestic partner had no gross income, is not filing a
return, and cannot be claimed as a dependent by another taxpayer.

•

DC Earned Income Tax Credit (EITC)
o For tax year 2024, taxpayers receiving DC EITC amounts of $1,200 or more may choose to receive the DC EITC portion of
of their refund in 12 equal monthly payments instead of one total payment.
o The investment income test is increased from $11,000 to $11,600.
o For EITC Without Qualifying Children the maximum credit amount has increased from $600 to $632.

•

Schedule HSR - DC Health Care Shared Responsibility
o The D-40 filing thresholds have changed, refer to the instructions.
o The District Average Bronze Plan Premium Calculation (Worksheet C-1) amounts have been updated.

•

Schedule H - Homeowner and Renter Property Tax Credit
o The maximum property tax credit limit is increased from $1,325 to $1,375.
o Schedule H federal Adjusted Gross Income (AGI) eligibility threshold for under age 70 increases to $63,900.
o Schedule H federal AGI eligibility threshold for age 70 and older increases to $87,100.

•

Schedule ELC – Keep Child Care Affordable Tax Credit
o The District taxable income thresholds have changed.
o The maximum credit amount has been increased to $1,160 per eligible child.

•

Schedule U, Line 6 - DHCD Rental Accommodations Division Housing Provider Credit
o A new nonrefundable credit is added to Schedule U, Line 6 to claim the housing provider credit authorized by the Rental
Accommodations Division of the Department of Housing and Community Development. See Schedule U instructions incuded
in this booklet.

•

Qualified High Technology Company (QHTC) Modification - The 3% tax rate on capital gain from the sale or exchange of a QHTC
investment is permanently repealed.

•

Grants That Are No Longer Excluded From District Gross Income as of January 1, 2024
o Public health emergency response grants issued pursuant to § 5b of the District of Columbia Public Emergency Act of 1980.
(DC Code §47-1803.02(a)(2)(KK)).
o Public health small business grants awarded pursuant to § 2316 of the Small and Certified Business Enterprise Development
and Assistance Act of 2005. (DC Code §47-1803.02(a)(2)(HH)).
o Cash assistance grants awarded by the Washington Convention and Sports Authority to excluded workers.

Reminders
•

Individual Taxpayer Identification Number (ITIN) - As of January 1, 2023, an individual who is a resident of the District but is not
a citizen or resident alien of the United States, who would otherwise be allowed a federal earned income credit but for possessing a
social security number, may claim the DC EITC by filing a DC return with an ITIN issued by the IRS to the individual, individual's
spouse, and any qualified child claimed on the return.

3

Reminders, Continued
•

Income Tax Rate Table - For taxable years beginning January 1, 2022, the DC income tax rate table is:
Not over $10,000
Over $10,000 but not over $40,000
Over $40,000 but not over $60,000
Over $60,000 but not over $250,000
Over $250,000 but not over $500,000

4% of the taxable income
$400, plus 6% of the excess over $10,000
$2,200, plus 6.5% of the excess over $40,000
$3,500, plus 8.5%
.
of the excess over $60,000
$19,650, plus 9.25% of the excess over $250,000

Over $500,000 but not over $1,000,000

$42,775, plus 9.75% of the excess over $500,000

Over $1,000,000

$91,525, plus 10.75% of the excess over $1,000,000

•

DC Low-Income Housing Tax Credit (LIHTC) - Taxpayers transferring or receiving DC LIHTC must be registered online at MyTax.DC.gov.
See Instructions for Low-Income Housing Tax Credit Allocation and Certification on MyTax.DC.gov.

•

Verify your Tax Preparer. Visit https://irs.treasury.gov/rpo/rpo.jsf. You are responsible for the submission of your DC Tax Return. Also,
if you file electronically, you must receive a copy of your D-40E form for your records in addition to a copy of your DC return.

•

Unemployment Insurance - For taxable years beginning January 1, 2021, unemployment insurance benefits provided by the federal
government, District of Columbia, and any other state, are excluded from the computation of District gross income.

•

DC is collecting sales tax for online purchases. Use the online FR-329, Consumer Use Tax Return to report the sales tax for online
purchases on which sales tax was not paid.

•

State and Local Taxes (SALT). DC does not allow a deduction for state and local income taxes. However, you can deduct your entire
state and local real estate taxes. Refer to Calculation D if a part-year resident, or Calculation F if a full-year resident.

•

1099-G - The Office of Tax and Revenue (OTR) offers a paperless option for receiving the 1099-G income tax refund statement. You
will continue to receive your paper statement unless you choose the paperless option. See instructions.

•

Schedule HSR - DC Health Care Shared Responsibility. If you and your health care shared responsibility family had full coverage the
entire year, do not complete this schedule. Complete the oval on Line 3 of the D40 and enter zero ($0) on Line 25.

•

Receiving your refund via the U.S. Bank ReliaCard: Pre-Acquisition Disclosures
The Consumer Financial Protection Board (CFPB) has published its final Prepaid Account Rule, creating detailed consumer protections
for prepaid accounts. For tax year 2024, if you elect to receive a refund using the U.S. Bank ReliaCard™ or use a pre-paid card to make
payments, you are required to review and acknowledge the Pre-Acquisition Disclosures (Short and Long Forms) prior to selecting the
ReliaCard option as method for receiving a refund or using a pre-paid card when making a payment. Copies of the U.S. Bank ReliaCard
Pre-Acquisition Disclosure and the U.S. Bank ReliaCard Fee Schedule can be found on pages 24-32.

The Office of Tax and Revenue Will No Longer Prepare Individual Income Tax Returns
The Office of Tax and Revenue (OTR) no longer prepares District of Columbia individual income tax returns at its Walk-In Center located at
1101 4th Street, SW, Washington, DC 20024. OTR recommends the following free tax preparation services available throughout the
District of Columbia and online:
• VITA – By appointment only.
The Internal Revenue Service (IRS) Volunteer Income Tax Assistance (VITA) program offers free tax preparation to low-moderate income
taxpayers. IRS-certified volunteers help eligible taxpayers e-file their federal and District tax returns. During the filing season, taxpayers can
locate the VITA site nearest them by visiting http://irs.treasury.gov/freetaxprep/ or by calling 1-800-906-9887.
• AARP (Tax-Aide Locator) – By appointment only.
The Tax-Aide Program offers free tax help for everyone, with priority assistance to taxpayers who are 60 years of age and older, specializing
in questions about pensions, and retirement issues unique to seniors. During the filing season, taxpayers can locate a site nearest them at
https://secure.aarp.org/applications/VMISLocator/searchTaxAideLocations.action or by calling 1-888-227-7669.
•

MyTax.DC.gov – The OTR web portal offers the ability to file online the D-40/Schedules with certain limitations.

Should you have additional questions, please call OTR’s Customer Service Center at (202) 727-4TAX (4829).
•

DO NOT STAPLE OR DESTROY THE BARCODE PRINTED AT THE TOP OF THE RETURN.

•

DO NOT USE THE 2024 RETURN IF YOU ARE FILING FOR A PREVIOUS YEAR. REFER TO THE BOOKLET AND
INSTRUCTIONS ON THE DC TAX FORMS/PUBLICATIONS PAGE.
4

Instructions
Who must file a DC Income tax return?
You must file a 2024 DC Individual Income Tax Return if:
You were a District of Columbia (DC) resident in 2024 and were
required to file a federal income tax return. (A resident is an
individual domiciled in DC at any time during the taxable year);
• You maintained a place of abode in DC for a total of 183 days or
more during 2024 even if your permanent home was outside DC;
• You were a part-year resident of DC during 2024 (see instructions
for part-year residents, page 15);
• You were a member of the United States (US) armed forces and DC
was your legal residence for tax purposes for all or part of 2024.
• If you want to receive a refund of DC taxes withheld or estimated
payments made during the year, or if you qualify for and want to
receive the following refundable credits:
o DC Earned Income Credit;
o Schedule N, Non-Custodial Parent Earned Income Credit;
o Schedule H, Homeowner and Renter Property Tax Credit; or
o Schedule ELC, Keep Child Care Affordable Tax Credit.
Note: If you are the spouse/registered domestic partner of someone
not required to file, such as a nonresident Congressional appointee,
and you meet any of the above requirements, you yourself must file.
•

You do not need to file a 2024 DC Individual Income tax return if:
•
•
•
•
•

•

You were not required to file a 2024 federal income tax return;
You were not considered a resident of DC during 2024;
You were an elected member of the US government who was not
domiciled in DC;
You were an employee on the personal staff of an elected member
of the US Congress and you and the elected member were bona
fide residents of the same state;
You were a member of the US Executive Branch appointed by
the President, subject to US Senate confirmation, whose tenure
of office is at the pleasure of the President and you were not
domiciled in DC during any part of 2024; or
You were a justice of the US Supreme Court and were not domiciled in DC during any part of 2024.

__________________________________________
Other forms you may have to file
D-40B Nonresident Request for Refund

If you were not a DC resident and you had DC taxes withheld or you
are requesting a refund for erroneous estimated taxes paid, file Form
D-40B, Nonresident Request for Refund, along with your W2's or 1099s
attached. Military Spouses must include DD FORM 2058, JAN 2018
to honor your request for refund, including your W-2s and/or 1099s.
Schedule K-1's are not a substitute for W2/1099. Failure to provide
this information will delay processing your request.
D-40ES Estimated Payment for Individual Income Tax
You must file these vouchers if you are required to file a District
of Columbia (DC) income tax return and you expect to owe $100
or more in taxes. See Worksheet to Estimate DC Tax Payments. You
will automatically be assessed interest for any underpayment of DC
estimated tax.
Note: Electronic payment required. If the amount of the payment due
for a period exceeds $5,000, you must pay electronically via
MyTax.DC.gov, or through Modernized e-File (MeF).

D-41 Fiduciary Income Tax Return

Use the D-41 if you are the fiduciary of a DC estate or trust and the
gross income for the trust is $100 or more for the year.

FR-329 Consumer Use Tax on Purchases and Rentals

You should file this form electronically via MyTax.DC.gov and pay if during
the tax year you paid a total of more than $400 for merchandise, services,
or rentals subject to DC use tax on which you did not pay sales tax.

_____________________________________________
When are your taxes due?
April 15, 2025 is the deadline for filing your return and paying any
taxes due. If the due date falls on a Saturday, Sunday, or legal holiday,
the return should be filed no later than the next business day.

_____________________________________________
Extension of Time to File
FR-127 Extension of Time to File a DC Income Tax Return

An extension of time to file of six months may be granted if a valid
extension of time to file is requested. In order to be valid, an FR-127
Extension of Time to File form is due by April 15, 2025. If the due date
falls on a Saturday, Sunday, or legal holiday, the request for extension of
time should be filed no later than the next business day. The submission
of the extension of time to file is subject to the following considerations:
1.

If you expect to have a balance due when you file your D-40,
you must pay your taxes owed when submitting your timely filed
extension. Penalty and interest charges are imposed on any tax
owed that is not paid on time with the extension request.

2.

If you do not expect to have a balance due when you file your
D-40, you would not be required to file a Form FR-127 provided
you have reasonably estimated your D-40 tax liability and paid the
estimated amount of DC income taxes through withholding or
estimated tax payments.

3.

If you do not expect to have a balance due but wish to request
an extension for your DC income tax return anyway, you should
submit a Form FR-127.

Additional extensions
In addition to the 6-month extension, you may receive an additional 6month extension if you are living or traveling outside the U.S. You must
file Form FR-127 for the first 6-month extension by the April 15, 2025
deadline before applying for the additional extension of time to file.
Extensions for Members of the US Armed Forces Deployed in a Combat
Zone or Contingency Operation.
Deadlines for filing your return, paying your tax, claiming a refund, and
taking other actions with OTR are extended for persons in the Armed
Forces serving in a Combat Zone or a Contingency Operation. The extension
also applies to spouses/registered domestic partners, whether they file
jointly or separately on the same return. See IRS Pub. 3, Armed Forces
Tax Guide for further information.

________________________________________
Filing your return
This booklet has all the forms and instructions you will need. You are
responsible for filing and paying taxes on time whether or not you receive
the printed forms.

•

Modernized e-File (MeF)

MeF offers most DC individual income taxpayers a full federal/
state electronic filing program. There are three ways for
taxpayers to file their federal and District returns together
electronically:
1. Through an authorized software provider listed on the
IRS website or the OTR website;
5

2.
3.

Through a tax practitioner who is an authorized e-File
provider; or
Through a commercial online filing service. This allows
taxpayers to transmit their DC and federal returns from
their computer for a fee.

If you use the e-File options to file your DC return, you also have
three options to receive your refund:
1.
2.
3.

Direct Deposit;
U.S. Bank ReliaCard™; or
Paper Check.

Be sure to make a selection on the return for the refund option that
you want. If you do not select an option, you will receive a paper
check. Please review the information about the refund card at the
front of this book. Instructions for direct deposit can be found on
page 11.

Electronic Filing Instructions

The instructions in this booklet are specifically for filers of paper returns.
When you file electronically, note that the instructions may differ. Follow
the on screen instructions. If you need further explanations, review the
instructions in this booklet.

•

•

Substitute forms

You may file your DC tax return using a computer-prepared or
computer-generated substitute form, provided the form is approved
in advance by the Office of Tax and Revenue (OTR). The fact that
a software package is available for retail purchase does not mean
that the substitute form has been approved for use. Call or check
with the software developer to determine if their form is an OTRapproved form.

By mail

•

•

If mailing a return with a payment, send it to:
Office of Tax and Revenue
PO Box 96169
Washington, DC 20090-6169
If mailing a refund request return or a no money due return,
send it to:
Office of Tax and Revenue
PO Box 96145
Washington, DC 20090-6145

Direct Debit

Electronic filers have the ability to pay their tax due or estimated
payment by direct debit. Enter your banking information, including the
routing and account numbers of the checking or savings account and
the date of withdrawal. The date of withdrawal cannot be greater than
30 days after the due date of the return.

Credit/Debit Card

The taxpayer may pay the amount owed using Visa , MasterCard ,
Discover or American Express . They will be charged a fee that is paid
directly to the District's credit card service provider. Payment is effective
on the day it is charged. Visit MyTax.DC.gov for more information.
Note: International ACH Transaction (IAT). Your payment cannot be
drawn on a foreign account. You must pay by money order (US dollars)
or credit card instead.

Check or money order (US dollars)

Include a check or money order (US dollars), payable to the DC Treasurer,
with your completed return. Write your Taxpayer Identification Number
(TIN), daytime telephone number, tax year 2024 and Form D-40 on
your payment. Attach your payment to the Form D-40P voucher provided
in this booklet. Do not attach either your payment or the Form D-40P
to your return.

Form D-40P, Payment Voucher - by mail

Use this form when sending a check or money order. Do not staple the
voucher to the D-40. If you pay at the same time that you file your return,
include the D-40P with your D-40 in the return envelope provided.
Use the PO Box 96169 mailing label from the back flap of the return
envelope.

Dishonored Payments

Make sure your check or electronic payment will clear. You will be
charged a $65 fee if your check or electronic payment is not honored
by your financial institution and returned to OTR.

___________________________________________
Penalties and Interest
OTR will charge –
•

•

There are two adhesive mailing labels on the back flap of your return
envelope. If you are sending a payment with your return, use the PO
Box 96169 mailing label on your return envelope.
If you are filing a no money due or a refund request return, use the PO
Box 96145 mailing label on your return envelope.

•
•

Do not include more than one return per envelope.

___________________________________________
Payment Options
ACH Debit

ACH debit is available for taxpayers who have signed up for a MyTax.DC.gov
account. There is no fee. Bank account information is stored within the
online account. MyTax.DC.gov can store multiple bank accounts across
multiple tax types. Taxpayers give OTR the right to debit the money from
their bank account. Ensure you allow 1-3 business days for processing
if entering change of banking information.

6

•

A penalty of 5% per month if you fail to file a return or pay any tax
due on time. It is computed on the unpaid tax for each month,
or fraction of a month, that the return is not filed or the tax is
not paid. It may not exceed an additional amount equal to 25%
of the tax due;
A 20% penalty on the portion of an underpayment of taxes if
attributable to negligence. Negligence is a failure to make a
reasonable attempt to comply with the law or to exercise ordinary
and reasonable care in preparing tax returns without the intent to
defraud. One indication of negligence is failure to keep adequate
books and records;
Interest of 10% per year, compounded daily, on a late payment;
A one-time fee to cover internal collection efforts on any unpaid
balance. The collection fee assessed is 10% of the tax balance
due after 90 days. Payments received by OTR on accounts subject
to the collection fee are first applied to the collection fee, then to
the penalty, interest and tax owed;
A civil fraud penalty of 75% of the underpayment which is attributable to fraud (see DC Code §47-4212).

For Estimated Tax Underpayment Interest, Form D-2210, use D-40
Line 40. The form can also be located at DC Tax Forms/Publications.
File the Form D-2210 with your return.

Criminal Penalties

You will be penalized under the criminal provisions of DC Code,
Title 47, if you are required to file a return or report, or to perform
any act, and you:
• Fail to file the return or report timely. If convicted, you will be
fined not more than $1,000 or imprisoned for not more than 180
days, or both, for each failure or neglect;
• Willfully fail to file the return or report timely. If convicted, you
will be fined not more than $1,000 or imprisoned for not more
than 180 days, or both;
• Willfully attempt to evade or defeat a tax; willfully fail to collect,
account for, or pay a tax; or willfully make fraudulent and false
statements or fail to provide information. See DC Official Code
§47-4101 through 4107.

return includes a return filed by you or your spouse/registered
domestic partner claiming married filing separately, registered
domestic partners filing separately, single, or head of household filing
status.
Separate Returns After Joint Return
Once you file a joint return, you cannot choose to file separate returns
for that year after the due date of the return. Exception: A personal
representative for a deceased person can change from a joint return
elected by the surviving spouse to a separate return for the deceased.
The personal representative has 1 year from the due date of the return
(including extensions) to make this change.

These penalties are in addition to penalties under DC Code
§22-2405 for false statements (and any other applicable penalties).

Exclusion of Certain Grants From District Gross Income
Pursuant to DC Code § 47-1803.02, the following grants are
excluded from District gross income:

OTR may use lien, levy, seizure, collection agencies, and
liability offset if the taxpayer fails to pay the District within 20
days after receiving a Notice of Tax Due and a demand for payment.

• Public health emergency grants authorized pursuant to section
16(m)(1) of the Advisory Neighborhood Commissions Act of
1975, effective March 26, 1976 (D.C. Law 1-58; DC Official
Code § 1-309.13(m)(1);

__________________________________________
Enforcement Actions

___________________________________________
Special filing circumstances
Amended return

File an amended DC return if your DC tax liability for a prior open tax
year (usually 3 years from date of filing) has changed on the
D-40 return for the tax year you are amending. To file an amended
return for the current year, complete another 2024 DC Individual
Income Tax Return and fill in the "amended return" oval on the
form. Attach a list with explanations of the changes covered by
your amended return.
If you are
a copy of
tax year.
Publications

filing an amended return for a prior year, attach
the original and any amended returns filed for that
You can
download forms from DC Tax Forms/
or call 202-727-4829 to request forms by mail.

If the IRS adjusts your individual federal income tax return,
you must file an amended DC return within 90 days of receiving a
final determination of the federal adjustment. Attach a copy
of the adjusted federal return and/or determination letter.
Filing for a deceased taxpayer. Fill in the oval for a deceased
taxpayer at the top of the page of the D-40.
If a taxpayer died in 2023 or 2024 before filing a return, a
return must be filed for that person. Complete a D-40 on the
correct year's tax return and provide the deceased person's
information, not your own. Do not adjust the deceased's
income, exemptions or deductions to reflect the date of death,
unless a D-41 is being filed for the remainder of the year after the
date of death. Tax preparers, other than the surviving spouse/
registered domestic partner, such as executors, attorneys, or
other
personal representatives, must attach letters of
administration. If a refund is due, all tax preparers must attach a
completed Form FR-147, Statement of Persons Claiming
Refund Due a Deceased Taxpayer, found on the DC Tax Forms/
Publications page and a copy of the death certificate. Do not use
the federal form to request a DC refund. Refunds will be issued by
paper check only.
Joint Returns After Separate Returns
You can change your filing status from a separate return to a joint
return by filing an amended return. You generally can change a
joint return anytime within 3 years from the due date of the separate
return or returns. This does not include any extensions. A separate

• Small business loans awarded and subsequently forgiven under
§ 7A of the Small Business Act (15 U.S.C. § 636m);

• Lump-sum payments received by individuals from the Early
Educator Pay Parity Program pursuant to DC Code
§ 1-325.431;
• Rebates issued by the Mayor pursuant to the Automated
External Defibrillator Incentive Program;
• Grants awarded by the Mayor under the COVID-19 Hotel
Recovery Grant Program of 2021;
• The following grants awarded by the Office of the Deputy Mayor
for Planning and Economic Development (DMPED);
III-

Grants awarded to Check It Enterprises under
§1-328.4(h)(1)(A);
Small business grants awarded under § 1-328.04(l);

III-

Grants to DC Center for LGBT Community
awarded under § 1-328.04(m);

IVV-

Large company grants awarded under § 1-328.04(n);
Local food access grants awarded under
§ 1-328.04(o);
Guaranteed income pilot program grants awarded
under § 1-328.04(p);
Grants awarded to Community Development Financial
Institutions or Minority Depository Institutions awarded
under § 1-328.04(q);
Equity growth impact grants awarded under
§ 1-328.04(r);
Great Streets program grants awarded under
§ 1-328.04(s);
Bridge fund recovery and special event support grants
awarded under § 1-328.04(t);
Small and medium business recovery and growth
program grants awarded under § 1-328.04(u);
Equity impact enterprise commercial property
acquisition grants awarded under § 1-328.04(v);
Grants awarded to housing providers under DC
Code § 1-328.04(w); and
Central Business District grants awarded under DC
Code § 1-328.04(x);

VIVII-

VIIIIXXXIXIIXIIIXIV-

7

II-

Funding received pursuant to the Solar for All Program
established by DC Code § 8-1774.16; and
Sustainable Energy Trust Fund grants awarded
pursuant to DC Code § 8-1774.10(c)(22).

The amount received by businesses and individuals pursuant to
these grants may be subject to federal income tax and included in
federal gross income. For Form D-40 Individual Income Tax Return:
the amount of the grant should be included in the federal Adjusted
Gross Income that is reported on the federal Form 1040 to Line 4
of Form D-40. Therefore, complete and submit Schedule I which is
a Schedule for Additions to and Subtractions from federal Adjusted
Gross Income. Use Line 13 of Schedule I to report the amount of the
grant. The total additions to and subtractions from federal Adjusted
Gross Income captured by Schedule I are carried over to Form D-40.
Submit the 1099-G showing the amount of the grant.

• A PTIN is an identification number issued by the IRS. All paid tax
preparers must use their PTIN on tax returns or claims for refund.
You must wait until you receive either one of these numbers before you
file a DC return. Your return may be rejected if your TIN is missing,
incorrect or invalid. You could be subject to a balance due or disallowance
of credits if your dependent's or other qualifying person's TINs are missing,
incorrect or invalid.

__________________________________________
Filling out the form
To aid us in processing your return please follow these rules.
œÊ˜œÌÊ«Àˆ˜ÌʜÕÌÈ`iÊ̅iÊLœÝið
Use black ink.
Print in CAPITAL letters.

RO B E R T S

8

To complete the paper Form D-40, in general you will need:
• A copy of your completed 2024 federal return, as applicable (Form
1040, 1040-SR, 1040-NR, or 1040-NR-EZ) and any additional
forms or worksheets related to the return. You can copy many
entries directly from federal forms 1040, 1040-SR, 1040-N R
or 1040-NR-EZ. Please be careful since the line numbers may
differ from the District Form D-40 line numbers;
• A copy of your completed state returns if you filed an income tax
return with another state;
• Your 2024 W-2 and applicable 1099 forms with DC withholding
tax or taxable income;
• A pen with black ink;
• A calculator.
Not all items will apply. Fill in only those that do. If an amount is
zero, make no entry, leave the line blank.

Write 3s with a rounded
top, not a flat top.
Write 7s without a
middle bar.

37 37

Do not enter cents. Round to the nearest dollar.
Examples:
$10,500.50 rounds to $10,501
$10,500.49 rounds to $10,500

Taxpayer Identification Number(s) (TIN)

You must have a TIN, whether it is a Federal Employer Identification
Number (FEIN), Social Security Number (SSN) or Individual Taxpayer
Identification Number (ITIN).
v An FEIN is a valid number issued by the Internal Revenue
Service . To apply for an FEIN, get Form SS-4, Application for
Employer Identification Number, or get this form online at
www.irs.gov/businesses. You may also get this form by
calling 1-800-TAX-FORM (1-800-829-3676).
v An SSN is a valid number issued by the Social Security
Administration (SSA) of the United States Government.
To apply for an SSN, get Form SS-5, Application for a Social
Security Card, from your local SSA office or online at
www.ssa.gov. You may also get this form by calling
1-800-772-1213.
• An ITIN is a valid number issued by the IRS. The IRS
issues ITINs to individuals who are required to have a U.S.
taxpayer identification number but who do not have, and are
not eligible to obtain an SSN from the SSA. ITINs do not
serve any purpose other than federal and state tax reporting.

8

Do not enter cents. Round
cents to the nearest dollar.

ELM

•

•

Fill in ovals completely.
Do not ✓ or x ovals.

•

Leave a space between
words and between
words and numbers.

•

__________________________________________
Getting Started

$

✓

x
.00

5 7 2 0 4 .00
•

I-

Preparer Tax Identification Number (PTIN)

•

• The following grants awarded by the Department of Energy
Environment;

Note: Your taxpayer identification number is used for tax
purposes only.

Personal information

Complete the personal information as instructed using CAPITAL letters
and black ink. Use one block per letter, including using a space between
address fields. Please write clearly, as writing that is hard to read can
delay processing your return.

Wages, tips and salaries

Enter the amount from your federal 1040, 1040-SR, 1040-NR, or 1040NR-EZ, plus any unemployment compensation received on Line a.

DC income tax withheld (paper filers)

Add the DC income tax withheld as shown on your 2024 federal Forms
W-2 and applicable Forms 1099. Attach all copies of your Forms W-2
and 1099 that show DC tax withheld to Form D-40 and submit with
Form D-40.

Filing Status

More than one filing status may apply to you. Use the one that will give
you the lowest tax. Please ensure the oval to the left of the filing status
is filled in.
Generally, you will use the same filing status on your DC return as the one
you used on your federal return. However, if you used married filing jointly
on your federal return, it may be better for you to file your DC return using
either married/registered domestic partners filing separately or married/
registered domestic partners filing separately on the same return. If both
have income, figure the tax both ways to determine which status will give
you the lowest tax.

Single

You were unmarried, divorced or legally separated as of December 31,
2024, or were widowed prior to January 1, 2025, and did not remarry
before January 1, 2025.

Filing Jointly

You were married or have a registered domestic partner and both
spouses/registered domestic partners were DC residents as of December
31, 2024, or your spouse/registered domestic partner died in 2024
and you did not remarry/register in 2024. If legally separated, do not
file jointly. If your spouse died during the year, you are considered
married for the whole year for filing status purposes. If you did not
remarry before the end of the tax year, you can file a joint return for
yourself and your deceased spouse.
If claiming injured spouse allocation, complete Form DC-8379 and
attach it to your D-40 return.
If you are filing a joint return or filing separately on the same return,
enter the name and TIN shown first on your previous year return,
then enter the name and TIN shown second on your previous year
return.

Registered domestic partners

To be considered as a registered domestic partner for DC tax
purposes, the parties must be registered with the Vital Records
Division of the DC Department of Health. If you have registered your
relationship you may either file a joint return or file separately on
the same return. You may also file separately using the married filing
separately status.

Domestic partners or other similar relationship registered
in other jurisdictions. If you have registered your relationship in
another jurisdiction, you may file a joint return, or file separately on
the same return, or file a separate return using the single status.
•
•

•

If filing jointly is chosen, enter the total federal adjusted
gross income of both registered domestic partners on Line 4 of
the Form D-40.
If you are married or registered domestic partners, you may file
either a joint return or file separately on the same return. If filing
jointly is chosen, enter the total federal adjusted gross income of
both spouses/partners on Line 4, Form D-40.
If filing separately on the same return is chosen, follow the instructions under Married or Registered Domestic Partners filing
separately on the same return.

Married or registered domestic partner filing separately

If you are married or have a registered domestic partner and both
spouses/partners had income, you can use this filing status. Include
your spouse/registered domestic partner's name and Taxpayer Identification Number (TIN) in the Personal Information section.
You will each report only your own income, deductions, and credits.
You will each report one-half of the income from any securities, bank
accounts, real estate, etc., that are registered or titled in both names.
Registered domestic partners who choose to file as married and married
individuals must use this filing status if:
•
•

–
–

–
–

You and/or your spouse/registered domestic partner were partyear residents of DC during different periods of 2024;
You were a DC resident and your spouse/registered domestic
partner was one of the following:
A member of the US armed forces and not considered a
DC resident, but you are required to report income in DC;
A member of the US Congress or an employee on the personal
staff of a member of Congress who is considered a resident of
the member's state of residency;
An officer of the US Executive Branch whose primary residence
was not in DC, who is appointed by the President, confirmed by
the US Senate and serves at the pleasure of the President; or
A justice of the US Supreme Court whose primary residence
was not in DC.

Dependent claimed by someone else

If you are claimed as a dependent on someone else's return, fill in
the 'dependent claimed by someone else' oval.

Married or registered domestic partner filing separately
on the same return

You and your spouse/registered domestic partner must combine your
separate amounts using Calculation J on Schedule S so that you will
either receive one refund or make one tax payment. You may also
claim a credit for child and dependent care expenses. Using this filing
status may reduce the amount of tax you owe by allowing each spouse/
registered domestic partner to take advantage of lower tax brackets.
Before completing Calculation J, and the Form D-40, you will need
to figure the following for you and your spouse/registered domestic
partner:
• Each person's federal adjusted gross income;
• Each person's additions to federal income;
• Each person's subtractions from federal income; and
• Each person's deductions.
NOTE: If you and your spouse/registered domestic partner were partyear residents of DC during different periods of 2024, you cannot
file separately on the same return. You must file separate returns.

Injured Spouse Allocation

If either spouse/registered domestic partner has an outstanding liability
for prior federal tax, DC income tax, DC unemployment compensation
debt, child support, a federal non-tax debt, such as a student loan or
DC ticket and traffic penalties, the non-liable party may request that
their portion of the refund, if any, not be offset to satisfy the other
spouse’s/registered domestic partner’s debt by requesting “injured
spouse” allocation. You must file Form DC-8379 before an offset
occurs. Once the offset has been applied to a debt, you must contact
the agency to which the offset was directed. After an offset has
occurred, OTR cannot refund offset amounts. If not filing electronically,
fill in the oval on the D-40 form, attach Form DC-8379 (Injured
Spouse Allocation) to your return and mail to:
Office of Tax and Revenue
PO Box 96145
Washington, DC 20090-6145

Head of Household

You may claim this status if you were unmarried or legally separated as
of December 31, 2024, and paid over half of the costs of maintaining
a home for a qualifying person, such as a child or parent. Certain
individuals who lived apart from the spouse/domestic partner for the
last six (6) months of 2024 may also be able to use this filing status.
Use the appropriate section of Schedule S to enter the full name, TIN,
relationship and Date of Birth (DOB) of the qualifying person whether
that person is a dependent or the qualifying non-dependent. Failure to
provide a Schedule S can delay processing. All the information must be
complete, i.e., name, TIN, relationship and DOB.

Qualifying Widow(er) with Dependent Child

If your spouse/registered domestic partner died in 2024, you can use
married filing jointly as your filing status for 2024 if you otherwise qualify
to use this status. The year of death is the last year for which you can file
jointly with your deceased spouse. You may be eligible to use qualifying
widow(er) with dependent child as your filing status for 2 years following
the year your spouse/registered domestic partner died. For example, if
your spouse/registered domestic partner died in 2022, and you have not
remarried, you may be able to use this filing status for 2024.

9

This filing status entitles you to use joint return tax rates and the highest The DC EITC has now been expanded to include DC residents who are not
standard deduction amount (if you do not itemize deductions) but it citizens or resident aliens of the United States. Starting January 1, 2023,
does not entitle you to file a joint return.
an individual taxpayer identification number (ITIN) issued by the IRS shall
be permitted for the individual, the individual's spouse, or any qualifying
Eligibility rules. You are eligible to file your 2024 return as a qualifying child claimed on a D-40 individual income tax return that claims the DC
widow(er) with dependent child if you meet all of the following tests:
EITC. This means taxpayers not eligible for the federal earned income
credit (EIC) because they do not have social security numbers may claim
• You were entitled to file a joint return with your spouse/registered the DC EITC by calculating the federal earned income credit amount,
domestic partner for the year your spouse/registered domestic
ignoring the SSN requirement. You must meet all other requirements and
partner died. It does not matter whether you actually filed a
have a valid ITIN(s) issued by the IRS.
joint return.
Payment of the credit amount allowed will be made differently than in
• Your spouse/registered domestic partner died in 2022 or 2023
previous years. For taxable years starting January 1, 2024, the DC EITC will
and you did not remarry by the end of 2024.
be distributed as follows: if the amount of the DC EITC allowed is at least
$1,200, you may choose to receive the DC EITC portion of your refund in
• You have a child or stepchild whom you can claim as a
12 equal monthly payments instead of one total payment. To choose 12
dependent. This does not include a foster child.
equal monthly payments, fill in the oval on Line 27 of your D-40 return. If
• Your child lived in your home all year, except for temporary
you do not fill in the oval, you will receive your refund, including the DC EITC
absences. There are exceptions for a child who was born or died
portion of your refund, in one total payment. Please note: Choosing to receive
during the year and for a kidnapped child.
this credit in monthly payments may cause you to lose your Supplemental
Nutrition Assistance Program (SNAP) or other federal benefits. For more
• You paid more than half the cost of keeping up your home for
information about SNAP, contact the the Department of Human Services at
the year.
(202) 807-0405 or dhs dc.gov.

Standard Deduction

Single individuals and married/registered domestic partners filing separately
are allowed a standard deduction amount of $14,600. Head of household
filers are allowed a standard deduction of $21,900. Married/registered
domestic partners filing jointly, qualifying widow(ers) with dependent
children, and married/registered domestic partners filing separately on
the same return are allowed a standard deduction of $29,200.
An additional standard deduction amount of $1,550 ($1,950 if single
or head of household) is allowed if you were born before January 2,
1960, or are blind. You must attach the Schedule S with a completed
Calculation G-1 to claim the additional standard deduction except if you
are a dependent filer.
Dependent filers are allowed a standard deduction in an amount based
on a formula. Dependent filers should use the worksheet on page 20
to calculate their standard deduction only if someone can
 claim them,
or their spouse/registered domestic partner if filing jointly, as a dependent.

If you choose to receive monthly DC EITC payments, OTR will calculate the
distribution of your net refund amount for you. Your initial payment will be
different from the D-40, Line 43 Net Refund amount. OTR will send a notice
to every individual who chooses to receive their DC EITC in 12 equal monthly
payments. The notice will tell you the amount of your monthly DC EITC
payment.

Taxpayers with a Qualifying Child

The DC EITC is equal to 70% of federal EIC, or 70% of the federal EIC amount
you would be eligible for if you met all other requirements for federal EIC
but do not have an SSN. If married filing jointly, you, your spouse and your
qualifying child(ren) must have an SSN or an ITIN issued by the IRS. If you
and your spouse have SSNs or ITINs but your child(ren) do not, you need
to claim the DC EITC for filers without a qualifying child.
Enter the number of qualifying children on Line 27a of the D-40. Enter your
calculated federal EIC amount on Line 27c.

ualifying Child for EITC Purposes
A qualifying child as defined by the IRS for the EIC is a child who is your
You are not entitled to the standard deduction if you itemize on your federal son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister,
return. You are entitled to the itemized deductions excluding the state and or a descendant of any of them (for example, your grandchild, niece or
local taxes and subject to the DC 5% limitation.
nephew) and was:
District Code § 47-1803.03(c) states "Every individual who claims the
xAt the end of the filing year, younger than you (or your spouse,
standard deduction on his or her federal income tax return shall claim the
if you file a joint return) and younger than 19;
applicable standard deduction specified in DC Code § 47-1801.04(44).
Every individual who itemizes the deductions on his or her federal income
x At the end of the filing year, younger than you (or your spouse,
tax return shall itemize the deductions permissible under this chapter. If
if you file a joint return), younger than 24 and a full-time
spouses or registered domestic partners file separate returns, the applicable
student; and,
standard deduction shall not be allowed to either spouse or registered
domestic partner if the net income of one of the spouses/registered domestic
x At the end of the filing year, any age and permanently and
partners is determined by itemizing deductions." Each spouse/registered
totally disabled.
domestic partner can claim only his/her own itemized deduction.
In addition, the qualifying child must have lived with you in the US for more
DC Earned Income Tax Credit (EITC)
than half of 2024, unless you are claiming the DC EITC as a non-custodial
The DC EITC is a credit for certain District residents who work. The credit parent (see instructions for Schedule N).
may give you a refund even if you don't owe any tax or didn't have any
tax withheld. You cannot claim the DC EITC, however, if your filing status If your child was married at the end of the year, the child is not a qualifying
child, unless you can claim the child as a dependent or you have been given
is Dependent claimed by someone else.
the right to claim the child as a dependent in an agreement signed by
the child's custodial parent releasing the dependency exemption.

10

6FKHGXOH1,,'&1RQ&XVWRGLDO3DUHQW(,7& &ODLP

DC Law also allows the same 70% of federal EIC to those who are not
allowed to claim the EIC at the federal level but who meet other DC
requirements, such as a non-custodial parent who is a District resident
between the ages of 18 and 30, and is paying child support under a
court order for a minor child. The taxpayer must have paid the child
support of at least the amount due for the year through a government
sponsored support collection unit and the order must have been in effect
for at least one-half of the year. You must file a D-40 form to use this
exception. Complete Schedule N, DC Non-Custodial Parent EITC Claim
and attach to the D-40. Also enter the amount to be claimed on Schedule
U, Part 1B, Line 1.

7D[SD\HUVZLWKRXWD4XDOLI\LQJ&KLOG

Taxpayers without a qualifying child must use the DC Earned Income Tax
Credit (DC EITC) Worksheet For Filers Without a Qualifying Child on page
21 to determine the DC EITC. You may need information from the federal
instruction booklet concerning the Earned Income Credit to determine your
eligibility for the DC Earned Income Tax Credit. If you do not have a
qualifying child for the EITC and did not qualify for the federal credit due
to your income, or your lack of an SSN, you may still qualify for the DC
EITC.
There are 3 optional DC contributions. Contributions will be deducted
from the refund due or added to the tax due. You can contribute as much
as you would like. However your contribution cannot exceed your amount
to be overpaid and the smallest contribution you can make to any one
fund is $1.00.

NOTE: Refer to your own check or financial institution for your
numbers. The routing and account numbers may be in different places
on your check.
Your routing number is the left-most number located on your check,
identified as the American Banking Association (ABA) routing number.
The ABA number identifies your bank uniquely within the direct deposit
system. It must be:

DC Statehood Delegation Fund

•
•

&RQWULEXWLRQV

Enter on Part II Contributions, Line 1 of the Schedule U, and attach to
the D-40.

Taxpayer Support for Afterschool Programs for At-Risk Students

Enter on Part II Contributions, Line 2 of the Schedule U, and attach to
the D-40.

Anacostia River Cleanup and Protection Fund

Enter on Part II Contributions, Line 3 of the Schedule U, and attach to
the D-40.

7D[WDEOHV
If your taxable income is $100,000 or less, use the tax tables on
pages
85-94 to find the tax for Line 20 of the D-40.
If your taxable income is greater than $100,000, use Calculation I on
page 17 to determine your tax.

7D[SDLGZLWKH[WHQVLRQV

Report tax paid with extension of time to file on Line 33 of the D-40.

Nine (9) digits in length, including zeros;
A current valid bank routing number.

Your account number:
• Is usually just to the right of your ABA routing number including zeros;
• Can be up to 18 digits long; and
• Can be both letters and numbers.
You may want to verify your account and routing numbers with your
financial institution before filling in the information.
Fill in the oval to show the type of bank account. If you want the
refund to go to a savings account instead of your checking account,
you may need to contact your financial institution for the account
and routing number information.
Check the ABA routing number and account number carefully. If
your bank account information is incorrect or missing digits, the
money can be deposited in someone else's account. Please double
check your routing and account number. OTR is not liable for any
ABA routing and account numbers reported on the return in error.

7D[SDLGZLWKRULJLQDOUHWXUQ

If you do not select the checking or savings oval, we will assume
the refund will be deposited in your checking account. If the funds
are returned to OTR, a paper check will be issued.

5HIXQG2SWLRQV

In the event of a rejection of direct deposit, refunds will be re-issued
on a paper check.

'LUHFWGHSRVLWRIUHIXQG

Note: Identity theft and fraud using direct deposit has grown significantly nationally and locally in recent years. To minimize direct
deposit/identity theft refund fraud, OTR is converting new direct
deposit refund requests to paper checks mailed to the taxpayer's
address of record. Also see number 3, Paper Check section below for
when paper checks will be issued.

If this is an amended return, report tax paid with original return on Line
34 of the D-40

There are 3 refund options offered for individual income tax returns. All
individual income tax returns require that one of these refund options
be selected.
Direct Deposit Facts:
1. It’s simple. You don’t have to cash a check.
2. It’s safe. No more lost, stolen or misplaced checks.
3. It’s fast. Your money will be available the morning of the payment.

All new direct deposit requests (taxpayers requesting a direct deposit
for the first time) will receive a paper check.
If you want your refund deposited directly in your bank account,
complete the Direct Deposit Information on the D-40. If the routing
or account number begins with zeros, include the zeros.
Fill in the bank routing and account number information. You can
obtain this information from the lower left portion of your check (see
example below).

5HIXQGGLUHFWGHSRVLWWRDIRUHLJQDFFRXQW²,QWHUQDWLRQDO
$&+7UDQVDFWLRQ,$7

If you request your refund to be direct deposited to an account outside
of the United States, you will receive a paper check.



If you want your refund on a ReliaCard, select "ReliaCard" under the
Refund Options on the D-40 form. Refunds under $2 or greater than
$4,000 do not qualify for the ReliaCard. Non-qualified refunds will
receive a paper check if direct deposit is not selected. To obtain more
information, visit https://www.usbankreliacard.com.
Note: If you selected the ReliaCard as your refund choice and are
eligible to receive monthly EITC refund payments, please retain
your U.S. Bank Reliacard. Monthly payments will be reloaded onto
the initial card that you received containing your initial lump sum
refund payment.

3. Paper Check

A paper check will be issued if:
• no refund option is selected;
• the taxpayer selects this option, or direct deposit is not selected
or if the taxpayer selects "ReliaCard" and it is beyond the
threshold for a ReliaCard;
• the taxpayer is a first time filer, even if they select direct deposit;
• there is a gap between filing i.e., filed in 2021 and 2022, but
did not file in 2023; or
• the bank account changes from one year to the next; or
• the taxpayer requests a refund on behalf of a deceased taxpayer.

Refund status inquiry

To check the status of your refund visit MyTax.DC.gov. You will need to
enter your taxpayer identification number (TIN) and the refund amount
you requested on your return.

Third Party Designee

If you want to authorize another person to discuss your 2024 tax
return with OTR, fill-in the oval in the Third Party Designee block on
page 3 of the D-40, and enter the designee's name and phone number.
If you want to authorize your paid preparer, enter 'preparer' in the 'third
party designee' block. If you are filing a joint return, filling in the third
party designee block oval constitutes authorization by both filers.
Filling in the oval also gives the designee authorization to:
•
•
•

Give OTR any information missing from your return;
Contact OTR for information about processing your return and
the status of any refund or payment; and
Request, receive and/or respond to OTR notices related to your return.

Do not understate your taxes

There may be a penalty if an understatement of the tax required to
be shown on your return exceeds the greater of:
•
•

10% of the tax required to be shown on the return; or
$2,000

The penalty is 20% of the excess of the amount required to be
shown on the return over the tax shown on the return.

Using a Paid Preparer

Although you may use a paid preparer, you the taxpayer(s) are
responsible for the filing and payment of your tax return. Please
review the tax return before you allow a paid preparer to issue a
return on your behalf.

Preparers must pay a penalty for understating taxes where:
•
•
•

The refund or amount due is based on unrealistic information;
or
The preparer should have been aware of a relevant law or
regulation; or
Relevant facts about the return are not adequately disclosed.
Penalties range from $250 to $10,000.

__________________________________________
Assembling your D-40 return
•
•

•
•
•

The authorization does not:
• Give the designee the right to receive your refund;
• Bind you to any additional tax liability related to your return; or
• Otherwise give them the right to represent you before OTR.
This authorization automatically ends on April 15, 2026 (without
regard to extensions).

Do not staple or otherwise damage the Bar Code located in the
upper right hand corner of the form or schedule being attached;
Do not cross out the tax year on the 2024 return. If you are not
filing an Individual Income Tax Return, do not use this booklet.
Request a booklet for the specific year you are filing by calling
our Customer Service Center at (202) 727-4829, or visit our
Customer Service Administration (CSA) at 1101 4th Street, SW,
Washington, DC 20024. Visit DC Tax Forms/Publications for
prior year(s) individual income tax booklets/returns;
Staple check or money order to the D-40P, Payment Voucher;
Staple Forms W-2 and applicable 1099 to the front of your return;
Staple any of the other required documents listed on this page in
the upper left corner behind the return;
Send in an original, signed DC return with attachments, if applicable, not a copy. Please fold your return once and use the
return envelope provided;
Staple all supporting forms and
schedules behind the D-40.
Staple Forms W-2 and 1099 to
the front of Form D-40.

•

2. U.S. Bank ReliaCard™

D-40

•

W2, 1

099

Signature

Sign and date your return. If your filing status is married filing jointly
or married filing separately on the same return, both spouses/
registered domestic partners must sign. If the return is not signed, it
will be sent back to you. If the return was prepared by a paid tax
preparer, the tax preparer must also sign the return and provide their
identification (PTIN) and telephone number. You, the taxpayer(s)
are responsible for the information prepared and submitted by a paid
preparer.
Email address
Enter the email address of the person authorized to discuss your 2024
tax return with OTR. This can be the taxpayer, the third party designee,
or the paid preparer if you have filled in the oval authorizing the paid
preparer to discuss this return with OTR.
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12

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There are two adhesive mail labels on the back flap of the return
envelope. If you are sending a payment by mail with your return,
use the PO Box 96169 label on the return envelope. If you are
filing a return with no payment due or refund return, use the PO
Box 96145 label.
Copies of the federal return and schedules are not required to be
filed with DC and should not be attached unless specified below.

List of other documents for D-40 filers
Staple these behind the D-40 return in file order.
- Schedule S, Supplemental Information and Dependents;
- Schedule H, Homeowner and Renter Property Tax Credit;
- Schedule U, Additional Miscellaneous Credits and Contributions;
- D-8609, District of Columbia Low-Income Housing Tax Credit
Allocation and Certification;
- Schedule I, Additions to and Subtractions from Federal Adjusted
Gross Income;
- Schedule N, DC Non-Custodial Parent EITC Claim;
- Schedule ELC, Keep Child Care Affordable Tax Credit;
- Schedule HSR, DC Health Care Shared Responsibility;
- DC-8379, Injured Spouse Allocation;
- D-2210, Underpayment of Estimated Income Tax by Individuals;
- D-40P, Payment Voucher;
- FR-127, Extension of Time to File a DC Income Tax Return;
- DC Form FR-147, Refund Claim for Deceased Taxpayer, with letters
of administration and a copy of the death certificate;
- DC Form D-2440, Disability Income Exclusion (and any
certification);
- DC Form D-2441, Child and Dependent Care Credit for Part-Year
Residents;
- DC Residential Form, Alternative Fuel Vehicle Conversion and
Infrastructure Credits.
If any of the above-referenced forms are needed, visit
DC Tax Forms/Publications and select forms needed.
You may also contact our Customer Service Center at (202) 727- 4829.
To complete your D-40 return, you will need to do a series of calculations
contained in these instructions and copy many of the line items and
totals onto your D-40. You may also need to attach DC schedules or
forms to your D-40. Unless instructed otherwise, if you complete any
part of any Schedules S, H, U, I, N, ELC, HSR, DC-8379, D-2210,
D-40P, FR-127, attach it to your return.
DC-8379, Injured Spouse Allocation.
You may be an injured spouse if you file a joint return and all or part of
your portion of the overpayment is expected to be offset to your spouse/
registered domestic partner’s legally enforceable past-due federal tax,
state income tax, state unemployment compensation debts, child support, or a federal nontax debt, such as a student loan. You must file
the DC-8379 with your return. In order to be eligible for this relief,
you must submit your completed DC-8379 prior to the offset
occurring and filed with the return. Once funds have been offset, this
relief may be unavailable.
Schedule ELC, Keep Child Care Affordable Tax Credit.
This schedule allows eligible taxpayers to claim an early learning
tax credit for an eligible child under the age of 4 as of 9/30/24 and
payments made during the taxable year after August 31st if the eligible
child meets age requirements for enrollment in Pre-K according to DC
Code §38-273.02(a).

Schedule H, Homeowners and Renter Property Tax Credit.
This schedule allows eligible residents to claim a property tax credit
against their DC income tax liability. The total 2024 federal Adjusted
Gross Income (AGI) of your "tax filing unit" cannot exceed $63,900
(under age 70) or $87,100 (age 70 or older). Do not claim this credit
for an exempt property owned by a government, a house of worship
or a non-profit organization. See Schedule H in this booklet.
Note: File the Schedule H with your D-40 return. If you are not required
to file a D-40 because you are below the filing threshold, you may file
the Schedule H by itself. It can be filed online via MyTax.DC.gov (if
you are not a first time Schedule H filer and registered to use the web
portal), or mailed to:
Office of Tax and Revenue
1101 4th St SW, FL4
Washington DC 20024
Schedule HSR, DC Health Care Shared Responsibility.
DC law requires all residents to have health care coverage, have an
exemption or pay a tax penalty on their DC tax return. See instructions
for Schedule HSR, DC Health Care Shared Responsibility.
Schedule I, Additions to and Subtractions from Federal AGI.
This schedule contains two calculations, one for additions and another
for subtractions from federal Adjusted Gross Income. See Schedule I
in this booklet. If you took the 100% federal bonus depreciation and/
or the additional Internal Revenue Code (IRC) Section 179 expenses
on your federal return, enter the total on Schedule I, Calculation A,
Line 3.
If you reported deferred capital gains on your fede