Washington, DC State Taxes

Individual income tax in Washington, D.C. is imposed at the following rates/brackets:

• 4% on taxable income of $10,000 or less
• 6% on taxable income between $10,001 and $40,000
• 8.5% on taxable income of $40,001 or more

The sales/use tax has a rate of 5.75%.

Corporate income tax has a rate of 9.975%, with a minimum tax of $100. Additionally, D.C. has a Ballpark Fee which is imposed on gross receipts over $5 million, at varying rates.

Washington, DC State Tax Forms

Form D-40 (Individual Income Tax Return)
Form D-40 EZ (Individual Income Tax Return ‘ Short Form)
Form D-40 ES (Estimated Payment for Individual Income Tax)
Form FR-127 (Extension of Time to File a DC Income Tax Return)
Form D-40B (Nonresident Request for Refund)

Washington, DC State Tax Resources

District of Columbia Office of Tax and Revenue: otr.cfo.dc.gov/otr

Washington, DC ‘Individual Income Tax Online Filing’ portal: www.taxpayerservicecenter.com/individual/Ind_Logon

Washington, DC ‘Refund Status Inquiry:’ www.taxpayerservicecenter.com/individual/Ind_RefundStatus

DC Tax Forms & Publications: otr.cfo.dc.gov/page/tax-forms-and-publications

Washington, DC ‘Real Property Service Center:’ otr.cfo.dc.gov/service/real-property-tax-service-center

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