District of Columbia Income Tax Overview

The District of Columbia, like many states, imposes an income tax on individuals.  The Office of Tax and Revenue oversees this income tax for the District of Columbia.

The income tax imposed by the District of Columbia is separate from that paid to the Internal Revenue Service (IRS) for federal income tax purposes and requires the filing of a separate income tax return.

Following is a general overview of the income tax imposed by the District of Columbiaincluding who is required to file, tax rates set by the Office of Tax and Revenue, and due dates for filing a return and paying any tax owed.  If you have additional questions about filing federal income tax, visit our site’s “Tax Relief” page.

Who is required to file income tax with the District of Columbia?

You are required to file an income tax return with the District of Columbia if any of the following are true:

  • You were a resident of the District of Columbia and you were required to file a federal income tax return.
  • You maintained your permanent residence in the District of Columbia for some or all of the tax year.
  • You lived in the District of Columbia for more than 182 days during the tax year even if you maintained your permanent residence in another state.
  • You were a member of the armed forces and your home records was the District of Columbia for some or all of the tax year.
  • You are married to an exempt military person or anyone else who is exempt such as a non-resident presidential appointee or an elected official.

What is the income tax rate for individual in the District of Columbia?

The District of Columbia imposes income based on your income earned as noted in the table below:

Taxable Income

over

But not over

Pay

+ % on Excess

of amount over

0

10,000

0.00

4.00%

0

10,000

40,000

400.00

6.00%

10,000

40,000

350,000

2,200

8.5%

40,000

350,000

$29,945

8.95%

350,000

 

The District of Columbia does not impose income tax on Social Security income.  The first $3,000 of military retirement pay, pension income, and annuity income from the federal government or District of Columbia is also excluded from income tax.

What is the due date for filing a tax return with the District of Columbia?

Tax returns are due with the District of Columbia on April 15 following the tax year.  When April 15 falls on a weekend or a holiday, tax returns must be filed on the first business day thereafter.

The District of Columbia will grant a six-month extension if you file Form FR-127 on or before April 15.  But any tax you owe must still be paid in full by April 15.  If you do not pay your tax in full when it is due, the District of Columbia will assess a penalty and interest on any unpaid balance.

What should I do if I have questions about my income tax?

If you have questions about your income tax you should start by calling the telephone number located at the top of this page.  Whether your questions are about income tax for the District of Columbia or related to federal income tax, a tax attorney can speak with you and answer any of your questions.  A tax attorney can also help make sure you file the appropriate tax returns based on your situation.

Do not try to handle your tax issues on your own; get the help you need today.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.