Individual Filings FAQs

You must file a DC tax return if:

• You were a resident of the District of Columbia, and you were required to file a federal tax return.
• Your permanent residence was in the District of Columbia for either part of or the full taxable year.

You lived in the District of Columbia for 183 days or more during the taxable year, even if your permanent residence was outside the District of Columbia.

You were a member of the armed forces, and your home of record was the District of Columbia for either part of or the full taxable year.

File by April 15 (If Military Combat Zone, file by October 15).

Taxpayers can order District of Columbia tax forms and instructions by calling our Customer Service Center at (202) 727-4TAX or come into the office at 1101 4th St SW. Orders will be processed and shipped by U.S. mail. Tax forms can also be picked up at District libraries. To check the status of the libraries, please visit https://www.dclibrary.org/reopen. You can also find the most recent individual tax returns at the following link Individual Income Tax Forms | otr.

Yes. Certain individuals are eligible to file through mytax.dc.gov. DC accepts E-File returns through many tax filing software and companies.

Please review the annual tax books for tax rates.

The D.C standard deduction is determined by your filing status. The D.C. standard deduction is now aligned with the federal standard deduction. Please refer to the annual tax book for your standard deduction rate. However, if you itemize deductions on the federal form Schedule A, you are not entitled to the standard deduction:

The mailing address for the D-40 individual income tax return is Office of Tax and Revenue, PO Box 96169, Washington, DC 20090-6169. If mailing a refund or no payment return, mail to the Office of Tax and Revenue, PO Box 96145, Washington, DC 20090-6145.

If you require more time to file your return, Extensions are available at Individual Income Tax Forms | otr, on or before April 15. Any tax due must be paid in full with the request. Penalty and interest will be assessed on any tax outstanding from the time that the return is due until the tax is paid, even if an extension to file is granted. (There is no extension of time to pay.) A copy of the federal application for an extension of time to file is not acceptable for requesting an extension of time for filing a DC return.

By filing a timely Form FR-127, plus any payment due with the extension, you have a 6-month extension of time to file until October 15. In addition to this initial extension, you may receive, upon request, an additional 6-month extension if you are living or traveling outside the United States.

Deadlines for filing your return, paying your taxes, claiming a refund, and taking other actions with OTR are extended for people in the Armed Forces serving in a Combat Zone or Contingency Operation. The extension also applies to spouses/registered domestic partners, whether they file jointly or separately on the same return. Complete the ‘Military Combat Zone’ on your Extension of Time to File, FR-127.

Certain filers may be eligible to request an extension through mytax.dc.gov.

No, you have three (3) years from the due date of the return to file for a refund.

Use Form D-40 (available in the Tax Forms/Publications section); however, you must prorate your standard deduction, and any applicable credits such as childcare, earned income tax credit, or the Early Learning Tax Credit.

If you lived in the District of Columbia, you are required to file a DC tax return. However, your employer may not be required to withhold DC taxes.

Use Form D-40B, Non-Resident Request for Refund (available in the Tax Forms/Publications section).

Use the same filing status that you used on your federal return.

You must file a Form D-40ES Declaration of Estimated Tax voucher, if you are required to file a DC individual income tax return and expect to owe $100.00 or more after subtracting your tax withheld and any credits. A D-40ES booklet may be obtained from the Tax Forms/Publications section.

To file an amended return for the current year, fill in the amended return oval, and complete the tax forms with the correct information explaining the changes. Do not file an amended return with any other return. If the Internal Revenue Service adjusts your individual income tax return, you must file an amended DC return within 90 days of receiving notice of the federal change.

If you move after you file your return, make sure that you notify the post office of your new home address so they can forward your refund or correspondence from the DC Office of Tax and Revenue. You may update your address with OTR using form FR COA and documentation that reflects the correct address, e.g. utility bill, driver’s license, lease agreement or through mytax.dc.gov.

OTR’s enhanced security measures to safeguard tax dollars and combat identify theft/tax refund fraud may result in longer processing times for some tax returns and associated refunds. The processing window for selected tax returns could take up to eight weeks.

DC does not allow a deduction for state and local income taxes. 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.

Make your check or money order payable to the "DC Treasurer." Do not send cash. Include a D-40ES if you wish to make an estimated payment or a D-40P if you wish to pay the tax due.

If you are unable to pay your tax bill in full, file your tax return anyway, pay what you can, then immediately contact us so we can help you meet your tax obligations. Call us at (202) 727-4TAX, write us, or visit our Customer Service Center to explain to us how you plan to pay the balance. If your plan is acceptable, we will extend the time for payment. If we do not hear from you, we must assume that you refuse to pay, and we must carry out our responsibility to enforce collection of your tax.

Please note that before we take any of the actions listed below, we try to contact you and give you an opportunity to pay voluntarily. However, if you do not cooperate with us, we may take any or all the following actions: file a tax lien; seize property such as wages, bank accounts, and investments; or seize and sell vehicles, real estate, and business property.

If your tax return has been processed, you may call (202) 727-4TAX to find out the status of your refund. You may check your refund status online at MyTax.DC.Gov.

Use Form D-40B, Non-Resident Request for Refund (available in the Tax Forms/Publications section).

If you file a DC Schedule H - Homeowner and Renter Property Tax Credit Return - to claim a property tax credit:

• Include the square, suffix and lot numbers if you own the real property for which you are claiming the credit.
• Include your landlord's name, address and telephone number and the dollar amount of your rent for the year, if claiming the credit based on rent paid;
• Report income earned by all those living in your household, and include their names, Social Security numbers and telephone numbers.

Do not file a DC Schedule H to claim the property tax credit if you lived in public or subsidized housing during the year.

1. What is the Keep Child Care Affordable Tax Credit?

The District of Columbia Keep Child Care Affordable Tax Credit (formerly known as the “Early Learning Credit”) is a refundable income tax credit for money paid toward eligible child care expenses that are provided by a qualified child development facility.

The credit is based on the amount of eligible child care expenses paid by the taxpayer per eligible child. For tax year 2024, the amount of the Keep Child Care Affordable Tax Credit is capped at $1,160 per eligible child.

The credit was enacted in the Fiscal Year 2020 Budget Support Act of 2019, effective September 11, 2019 (D.C. Law 23-0016) and is codified in D.C. Official Code § 47-1806.15.

2. Who qualifies as an “eligible child?”

An eligible child must have been born between October 1, 2020 and December 31, 2024 and be claimed as a dependent of the taxpayer. (A child who reached the age of 4 between January 1 and September 30, 2024 is not an “eligible child”).

3. Are all payments for the child care of an “eligible child” considered to be an “eligible child care expense?”

No. The payments must be made to a qualified child development facility for services provided during the following time periods:

For children born between October 1, 2020 and December 31, 2020: Payments must be for child care services provided from January 1-August 31, 2024. (Payments for child care services provided from September 1-December 31, 2024 are not eligible child care expenses.)

For children born between January 1, 2021 and September 30, 2021: Payments must be for child care services provided from January 1-August 31, 2024. (Payments for child care services provided from September 1-December 31, 2024 are not eligible child care expenses.)

4. What are “eligible child care expenses?”

Eligible child care expenses are payments that you make to a qualified child development facility for child care services provided to an eligible child during the time periods shown in the table below:

Age of Child as of 12/31/2024	Date of Birth of Child	Eligible Child for Tax Year 2024?	Date(s) of Child Care Services Provided	Eligible Child Care Expenses for Tax Year 2024?
2 and under	1/1/2022-12/31/2024	Yes	1/1/2024-12/31/2024	Yes
3	1/1/2021-9/30/2021	Yes	1/1/2024-8/31/2024	Yes
			9/1/2024-12/31/2024	No
	10/1/2021-12/31/2021	Yes	1/1/2024-12/31/2024	Yes
4	1/1/2020-9/30/2020	No	N/A
	10/1/2020-12/31/2020	Yes	1/1/2024-8/31/2024	Yes
			9/1/2024-12/31/2024	No
5+	12/31/2019 or earlier	No	N/A

* Areas in the table that are marked in gray indicate ineligibility

5. What is a “qualified child development facility?”

A qualified child development facility is a center, home, or other structure that provides care and other services, as well as supervision and guidance for children, infants, and toddlers on a regular basis, regardless of its designated name. Qualified child development facilities must be located in the District of Columbia and either be licensed by the District of Columbia Office of the State Superintendent of Education (OSSE) or operated by either the federal government or by a private provider on federal property. A qualified child development facility does not include a public or private elementary or secondary school engaged in legally required educational and related functions or a licensed pre-kindergarten education program.

6. I paid for my 1-year-old daughter’s child care expenses in 2024, but I did not claim her as a dependent on my federal or District income tax return. Am I eligible to claim the Keep Child Care Affordable Tax Credit?

No. You must claim a child as a dependent on your 2024 federal and District income tax returns to claim the Keep Child Care Affordable Tax Credit for that child.

7. My former spouse claimed our 2-year-old son as a dependent on their federal income tax return even though our son lived with me in 2024, and I paid all his support including his child care expenses. Am I eligible to claim the Keep Child Care Affordable Tax Credit?

No. You are not eligible to claim the Keep Child Care Affordable Tax Credit if another person claimed your child as a dependent on their federal or District income tax return.

8. My former spouse and I both contributed to the payment of child care expenses for our 3-year-old daughter in 2024. My former spouse filed their District income tax return for tax year 2024 before I did and claimed the Keep Child Care Affordable Tax Credit for the portion of the child care expenses they paid for our daughter. Am I eligible to claim the Keep Child Care Affordable Tax Credit for my portion of the child care expenses?

No. You are not eligible to claim the Keep Child Care Affordable Tax Credit if another person received the Keep Child Care Affordable Tax Credit for your child.

9. My partner and I have 1-year-old twins. I paid the child care expenses for one child and my partner paid the child care expenses for the other child. Are we both eligible to claim the Keep Child Care Affordable Tax Credit?

Yes. Assuming you and your partner each claim a different child as a dependent on your federal and District income tax returns, you are each eligible to claim the Keep Child Care Affordable Tax Credit for child care expenses for that child.

10. I have custody of my 2-year-old grandson and claimed him as a dependent on both my federal and District tax returns for tax year 2024. Am I eligible to claim the Keep Child Care Affordable Tax Credit for the eligible child care expenses I paid for him?

Yes. Assuming you paid eligible child care expenses and that you otherwise qualify for the Keep Child Care Affordable Tax Credit, you may claim the Keep Child Care Affordable Tax Credit for your grandchild.

11. Do I have to apply for the Keep Child Care Affordable Tax Credit with the Office of Tax and Revenue (OTR) or another District agency?

No, there is no application process. If you qualify, you can simply claim the Keep Child Care Affordable Tax Credit by completing the following:

File Schedule ELC and Schedule S, Supplemental Information and Dependents.

List the eligible child, as well as the eligible child’s date of birth and social security number and file them with your District Income Tax Return (D-40).

Complete Schedule U, Additional Miscellaneous Credit and Contributions.

12. I had no District taxable income in 2024. Can I still claim the Keep Child Care Affordable Tax Credit?

Yes. If the amount of the Keep Child Care Affordable Tax Credit exceeds your income tax liability for 2024, that amount will be refunded to you.

13. I paid $24,000 in eligible child care expenses for my 1-year-old child in 2024. Can I claim the Keep Child Care Affordable Tax Credit for the full $24,000 I paid?

No. The amount of the Keep Child Care Affordable Tax Credit is capped at $1,160 per child for tax year 2024.

14. I had five children under the age of 3 enrolled in a qualified child development facility in 2024 and I paid more than $1,160 in eligible child care expenses for each child. Can I claim a $5,800 Keep Child Care Affordable Tax Credit ($1,160 x 5 children) for my child care expenses?

Yes. Assuming you otherwise qualify for the Keep Child Care Affordable Tax Credit, you may claim $1,160 per eligible child for that tax year.

15. I had five children under the age of 3 but only one was enrolled in a qualified child development facility in 2024 and I paid more than $10,000 in eligible child care expenses for that one child. Can I spread the eligible child care expenses I paid for the one child among all my children and claim a $5,800 Keep Child Care Affordable Tax Credit ($1,160 x 5 children)?

No. You may not claim the Keep Child Care Affordable Tax Credit for your children who were not enrolled in a qualified child development facility.

16. My daughter turned 3 years old on August 15, 2024 and was enrolled in a qualified child development facility during 2024. Can I claim the Keep Child Care Affordable Tax Credit for child care expenses for services provided to my daughter?

It depends. Payments for child care services provided to your child on or before August 31, 2024 are eligible child care expenses and you may receive the Keep Child Care Affordable Tax Credit, up to $1,160. Payment for child care services provided to your child after August 31, 2024 are not eligible child care expenses and cannot be included in calculating the Keep Child Care Affordable Tax Credit.

17. My son turned 4 years old on August 15, 2024 and was enrolled in a qualified child development facility during 2024. Can I claim the Keep Child Care Affordable Tax Credit for childcare expenses for services provided to my son in 2024?

No. Your son is not an eligible child because he reached the age of 4 before September 30, 2024.

18. My 3-year-old daughter was enrolled in two different qualified child development facilities in 2024. Can I claim two separate credits for childcare payments I made to both facilities?

No, you can only claim one Keep Child Care Affordable Credit per child, per tax year. For tax year 2024, the credit is capped at $1,160. You may, however, add together the payments you made to both child care facilities in calculating the total amount of eligible child care expenses you paid.

19. I was a resident of the District of Columbia for only part of 2024. Can I claim the Keep Child Care Affordable Tax Credit for my 3-year-old child?

Yes, assuming you otherwise qualify for the Keep Child Care Affordable Tax Credit. However, the amount of the Keep Child Care Affordable Tax Credit must be prorated for the number of months that you lived in the District of Columbia. For example, if the total eligible child care expenses you paid for the taxable year was $5,000 and you were a resident of the District from January 1 through April 30, 2024, you would be entitled to the Keep Child Care Affordable Tax Credit in the amount of $290 ($1,160 divided by 1/4). If, however, the total eligible child care expenses you paid for the taxable year was $600 and you were a resident of the District from January 1 through September 30, 2024, you would be entitled to the Keep Child Care Affordable Tax Credit in the amount of $450 ($600 divided by 3/4).

20. Is there an income limit for taxpayers who are eligible to claim the Keep Child Care Affordable Tax Credit?

Yes. The income limits are adjusted each year for inflation based on the applicable consumer price index. A taxpayer is not eligible to claim the Keep Child Care Affordable Tax Credit if the taxpayer’s District taxable income exceeds the following amounts for tax year 2024:

Filing Status:	Limit:
Single	$174,300
Head-of-Household	$174,300
Married/Registered Domestic Partner Filing Jointly	$174,300
Married/Registered Domestic Partner Filing Separately on the Same Return	$174,300
Married/Registered Domestic Partner Filing Separately	$87,100

21. My child’s child care provider was paid or received subsidies from the District of Columbia. Am I eligible to claim the Keep Child Care Affordable Tax Credit for the portion of my child’s child care that I pay myself?

No. You are not eligible to claim the Keep Child Care Affordable Tax Credit if any child care subsidies authorized under Chapter 4 of Title 4 of the D.C. Code during the taxable year are received or paid on behalf of your child. If you have questions about the child care subsidy program or whether child care subsidies were received or paid on behalf of your child, you may contact the Division of Early Learning of the Office of the State Superintendent of Education (OSSE) at (202) 727-5045 or visit https://osse.dc.gov/service/child-care-subsidyvoucher-program.

22. I still have questions about the Keep Child Care Affordable Tax Credit. How can I get more information?

Please visit MyTax.DC.gov to view your detailed account information. If you have additional questions, please contact OTR’s Customer Service Center by sending a web message through MyTax.DC.gov or by calling (202) 727-4TAX (4829), Mon-Fri 8:15am-5:30pm, excluding District holidays.