District of Columbia State Tax Return

District of Columbia's Official Website http://otr.cfo.dc.gov/otr/site/default.asp
Refund Status Hotline1-202-727-4829
General Information1-202-727-4829
District of Columbia

District of Columbia Individual Income Tax Provisions

Even though it's not a state specifically, the District of Columbia still assesses state income tax to individual residents. Using the federal AGI as a base for taxation, D.C. uses a combination of filing systems, applicable to registered domestic partners as well as married couples. In this system, taxpayers can choose to either file jointly, where their income is added together to create a single amount subject to taxation, or to have their incomes taxed individually, which may make them subject to lower rates.

D.C. follows suit by using the federal AGI as a basis for taxation, though some differences occur at the state level.

Exemptions

The following income is exempt from inclusion in the taxpayer's overall adjusted gross income:

  • Interest from U.S. Government bonds
  • Up to $3,000 in public, civil service, or military pension for taxpayers age 62 and over
  • Social security benefits
  • State/Municipal bond interest
  • Up to $5,200 in disability income
  • Dependent's unearned income included in parent's AGI
  • Unlawful employment discrimination compensation
  • D.C. and federal government survivor benefits
  • Loan assistance for poverty lawyers
  • And up to $10,000 for disabled residents whose AGI is less than $100,000

Deductions

Like the federal system, taxpayers can take deductions to lessen their tax burden at the state level. The standard deduction in D.C. for single filers, married filing jointly, or Head of Household is $4,100. Married filing single is entitled to $2,050.

State and local income and sales taxes are not deductible, and total deductions are limited by certain income thresholds set in place. Medical and dental expenses, investment interest expenses, and casualty or theft losses are the only exceptions to the income threshold. Other limited deductions apply for higher education savings plans, long-term care premiums, DC teacher's material expenses, and loan repayment awards for health-care professionals.

2023 District of Columbia Tax Rates

If taxable income more than - but not over - the tax is:
$0 $10,000 4% of the amount over $0
$10,000 $40,000 $400 plus 6% of the amount over $10,000
$40,000 $60,000 $2,200 plus 7% of the amount over $40,000
$60,000 $350,000 $3,600 plus 8.5% of the amount over $60,000
$350,000 - $28,250 plus 8.95% of the amount over $350,000

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District of Columbia Services Available
Preparation Preparation of a state tax return for District of Columbia is available for $29.95.
E-File E-File is available for District of Columbia.
Direct Deposit Direct Deposit is available for District of Columbia.
Non-Resident Preparation Non-resident DC state return's are available upon request.
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Filing Deadline 4/18/2023
DC Counties DC Cities
District of ColumbAnacostia Annex, Washington