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District of Columbia

A resident of the District of Columbia is a person who has lived in the District of Columbia voluntarily for 183 days or more and you were required to file a federal tax return. The state income tax ranges between 4% and 8.9%, which is administered by the District of Columbia Office of Taxpayer Revenue. Also, if the individual is domiciled in the state at any time, the individual is considered to be a DC resident. Taxpayers need to file Form D-40/Form D-40ES by the deadline filing date on or before March 17th. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day

Form D-40ES should be filed:

-If the taxpayer is required to file a DC income tax return and, the taxpayer expects to pay $100 or more in taxes.

PART-YEAR RESIDENT

-If the taxpayer was a part-year resident of District of Columbia for that particular tax year, or moved out of DC with the intent to permanently leave or moved into DC with the intent to permanently stay in the area. The taxpayer may be a part-year resident if they spent 183 days or more in the state but have not resided in the state.

NON-RESIDENT

-Is a person who was a full-year non-resident of DC for that tax year and the individual resided outside of DC and did not reside in DC for 183 days or more in the tax year. These individuals should file Form D-40B, “Non-Resident Request for Refund” or Form D-4, “DC withholding Allowance Certificate”, depending on the taxpayer’s circumstances.

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