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District of Columbia Free Printable Microsoft Word - CANCELLATIONOFHOMESTEADDEDUCTION Nov 14 edits(clean) (2).docx for 2024 District of Columbia Cancellation of Homestead Deduction - Senior Citizen/Disabled Tax Relief

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Cancellation of Homestead Deduction - Senior Citizen/Disabled Tax Relief
Microsoft Word - CANCELLATIONOFHOMESTEADDEDUCTION Nov 14 edits(clean) (2).docx

Government of the District of Columbia ASD-105 Cancellation of Benefits Form Print in CAPITAL letters using black ink. Leave lines blank that do not apply. Please Cancel My: (Select one only) *001050110000* HOMESTEAD DEDUCTION SENIOR CITIZEN/DISABLED TAX RELIEF LOWER-INCOME TAX EXEMPTION TAX DEFERRAL  PART 1 – PERSONAL INFORMATION Owner Social Security Number SSN Co-owner SSN Owner First Name M.I. Last Name Co-owner First Name M.I. Last Name Current mailing address (number and street) City State Zip Code +4 Email address PART 2 – PROPERTY INFORMATION Quadrant Property address (number and street)-REQUIRED Square Suffix Unit Number Lot Zip Code +4 PART 3 – CANCELLATION REASONS 1. The property is no longer owner's principal place of residence..................................................................................................................... 1. 2. Owner(s) no longer meet(s) age, disability or domicile requirement.......................................................................................................... 2. 3. Total household federal adjusted gross income for Senior Citizen/Disabled Property Tax Relief is equal to or less than $135,750 TY 2021....... 3. 4. Owner(s) is /are deceased [please attach a copy of the death certificate(s)]................................................................................................. 4. 5. No longer own home............................................................................................................................................................................. 5. 6. Total household federal adjusted gross income for Tax Deferral Program is not less than $50,000.................................................................... 6. 7. Total household federal adjusted gross income for Lower Income Homeownership Exemption Program is not less than noted on Qualifying Income Table (see Form ROD-9 Lower Income Homeownership Exemption Program)................................................................ 7. 8. Other (specify)________________________________________________________________________________________________________________________________________ 8. ENTER DATE WHEN THE ABOVE EVENT OCCURRED OR WILL OCCUR (mmddyyyy) PART 4 – SIGNATURE Under penalties of law, I declare that I have examined this Statement (and any attachments) and, to the best of my knowledge, it is correct. Making a false statement is punishable by criminal penalties under the District of Columbia Official Code 47-4106 and 22-2405. Owner signature Printed First name Date (mmddyyyy) M.I. Daytime phone Last name If you have further questions, you may reach us at (202) 727-4TAX(4829), FAX: (202) 442-6691, WEBSITE: MyTax.DC.gov MAIL TO: Office of Tax and Revenue, 1101 4th Street SW, 4th Fl, Washington, DC 20024  Form ASD-105 (Rev. 02/2021)  GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE CHIEF FINANCIAL OFFICER OFFICE OF TAX AND REVENUE Benefit Cancellation Instructions Use this form to notify the Homestead and/or Special Programs Unit of the Office of Tax and Revenue (OTR) that a property is no longer eligible to receive the Homestead, Senior Citizen/Disabled, Lower-income homeownership exemption or Tax Deferral property benefit. Property that is not eligible for the Homestead Deduction is not eligible for the owner-occupant residential tax credit (assessment cap credit). In the event a property loses eligibility for one or more of these benefits, the person who applied for the benefit or the current owner of the property must provide written notification to OTR’s Homestead/Special Programs Unit within 30 days of the change in eligibility. Property can lose its eligibility for the Homestead, Senior Citizen or Disabled property benefit if the property or its owners fail to meet any of the applicable requirements. Loss of eligibility may result if the ownership changes or if the owner moves out of the property or loses District domicile. Please see OTR Tax Notice 2015-07 for guidance on eligibility for the Homestead Deduction and related real property tax relief programs. If the tax is paid within 30 days of the corresponding bill, timely notification of loss of eligibility will preclude imposition of penalty and interest. If timely written notification is not made, a penalty of 10% of the delinquent tax and 1.5% interest on such tax for each month that the property wrongfully received the benefit(s) may be imposed. If a property loses eligibility during the first half of the tax year (October 1-March 31), the benefit is generally rescinded for the full tax year. If loss of eligibility occurs during the second half of the tax year (April 1-September 30), the benefit generally will be rescinded for the second half of the year only. However, if property is transferred to a new owner who does not qualify for the Homestead Deduction, the Deduction shall be removed at the end of the half tax year during which the transfer occurred. Property owners may not receive any of these benefits on more than one lot. If you move to a new home, you should notify OTR’s Homestead or Special Programs Unit to cancel the present benefit and apply for the benefit for the new home. Notification is not necessary if the transferred property (your old home) qualified for the benefit 30 days or less before the date of execution of the deed of transfer. Household Income Limit for Senior Citizen/Disabled Benefit Property is not eligible for the Senior Citizen/Disabled benefit for the TY 2021 real property tax year (October 1-September 30) if household federal adjusted gross income for 2019 equals or exceeds the income threshold of $135,750. The household includes the grantor of a revocable trust who continues to reside in the property or the beneficiary of a special needs trust. To determine whether the income threshold is exceeded, the federal adjusted gross income of all members of the household (excluding tenants occupying the property under written leases for fair market value) is counted, using each member’s federal income tax year which ended immediately prior to the beginning of the real property tax year for which the benefit is to be applied. For example, to determine eligibility for the real property tax year beginning October 1, 2020, the household members' federal adjusted gross income for the 2019 federal income tax year, which generally ends December 31, 2019, would be counted. Household Income Limit for Tax Deferral Benefit If your total household Federal Adjusted Gross Income (AGI) is $50,000 or greater, you do not qualify for the lowincome or low-income senior citizen property tax deferral. In order to qualify for the Senior Citizen Low-Income tax deferral benefit at 0% interest, household interest and dividend income cannot equal or exceed $12,500. Domicile Only property owned and occupied by a District domiciliary can qualify for these benefits. If the owner/occupant no longer makes the District his or her permanent home, the property loses eligibility for benefits. Evidence that the District is the owner’s permanent home, includes, as applicable, a DC driver’s license/identification card, DC vehicle registration and DC voter registration. Withholding of DC income tax from salary or wages or filing a District of Columbia Income Tax return can also be evidence of domicile. Change of Principal Residence If a property is no longer the principal place of residence in the District of its record owner or eligible trust beneficiary, the property loses eligibility for these benefits. A property rented to tenants and no longer occupied by the owner or trust beneficiary is not the principal residence of the owner. Death of Owner If the record owner occupying the property dies, or the grantor of a revocable trust or the beneficiary of a special needs trust who resided in the property dies, the property loses eligibility for these benefits. The property will generally not qualify for any of these benefits until record title is placed in the name of an individual who resides in the property or an eligible trust, an application is filed and the property otherwise qualifies for the benefit. Form ASD-105 Rev. (02/2021)
Extracted from PDF file 2023-district-of-columbia-form-asd-105.pdf, last modified November 2014

More about the District of Columbia Form ASD-105 Other TY 2023

Cancellation form should be filed within 30 days of the date that you move from your property, the ownership changes, or you change your principal residence.

We last updated the Cancellation of Homestead Deduction - Senior Citizen/Disabled Tax Relief in February 2024, so this is the latest version of Form ASD-105, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ASD-105 directly from TaxFormFinder. You can print other District of Columbia tax forms here.


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Other District of Columbia Other Forms:

TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form FP-7/CA Real Property Recordation and Transfer Tax Affidavit Addendum
Form ASD-100 Homestead Deduction, Senior Citizen and Disabled Property Tax Relief Application
Form FP-7/C ROD-1 Real Property Recordation and Transfer Tax
First Level Review Property Tax First Level Administrative Review Application (Property Tax Appeal)
Form ASD-105 Cancellation of Homestead Deduction - Senior Citizen/Disabled Tax Relief

Download all DC tax forms View all 20 District of Columbia Income Tax Forms


Form Sources:

District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form ASD-105 from the Office of Taxpayer Revenue in February 2024.

Show Sources >

Historical Past-Year Versions of District of Columbia Form ASD-105

We have a total of four past-year versions of Form ASD-105 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form ASD-105

Microsoft Word - CANCELLATIONOFHOMESTEADDEDUCTION Nov 14 edits(clean) (2).docx

2022 Form ASD-105

Microsoft Word - CANCELLATIONOFHOMESTEADDEDUCTION Nov 14 edits(clean) (2).docx

2021 Form ASD-105

Microsoft Word - CANCELLATIONOFHOMESTEADDEDUCTION Nov 14 edits(clean) (2).docx

2020 Form ASD-105

Microsoft Word - CANCELLATIONOFHOMESTEADDEDUCTION Nov 14 edits(clean) (2).docx


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