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.