District of Columbia Underpayment of Estimated Income Tax by Individuals

Underpayment of Estimated Income Tax by Individuals
Form D-2210
Print Form

Clear Form

Government of the
District of Columbia

D-2210 Underpayment of
Estimated Income Tax By Individuals

ÓäÓ5

*252210110002*

IMPORTANT: Please read the instructions on the reverse before completing this form.
Your First name, M.I., Last name

Taxpayer Identification Number (TIN)

Spouse’s/registered domestic partner’s First name, M.I., Last name

Spouse’s/registered domestic partner’s TIN

Daytime telephone number

No underpayment Interest Is due and this form should not be filed If:
A. Your tax liability on taxable income after deducting your District of Columbia (DC) withholding tax
and applicable credits is less than $100, or
B. You made periodic estimated tax payments and had amounts withheld as required and the total
is equal to or more than 110% of your last year’s taxes or is at least 90% of your current year’s
taxes. Note: You must have been a 12-month DC resident last year in order to use the prior year
110% exception.
Computation of Underpayment Interest
1

2025 DC Tax Liability - Line 24 from your 2025 DC Individual Income Tax Return
minus Line 30.

$

2

Multiply the amount on Line 1 by 90% (.90).

$

3

2024 DC Tax Liability - Line 24 from your 2024 DC Individual Income Tax Return Minus
Line 30.

$

4

Multiply Line 3 amount by 110% (1.10).

$

5

Minimum withholding and estimated tax payment required for tax year 2025.

$

(lesser of Line 2 and {).
6

Multiply Line 5 amount by 25% (.25) for the amount required for each periodic payment.
Note: If your income was not evenly divided over 4 periods, see instructions on the
reverse of this form on the “Annualized Income” method.

7 Enter Line 6 amount or the annualized income amount in each
period (The 2nd period includes the 1st period amount, 3rd period includes the

$

Due date of Payments
1st Period

2nd Period

3rd Period

4th Period

04/15/25

06/15/25

09/15/25

01/15/26

.0175

.0265

1st and 2nd period amounts, the 4th period includes all period amounts).

Check here

if you are using the “Annualized Income” method.

8 DC withholding and estimated tax paid each period
(The 2nd period includes the 1st period amount, 3rd period includes the
1st and 2nd period amounts, the 4th period includes all period amounts).

9 Underpayment each period

(Line Ç minus Line n)

10 Underpayment interest factors

.0351

11 Line 9 multiplied by Line 10
12 Underpayment interest – Total of amounts from Line 11.

Pay this amount

(See instructions on reverse)

Make check or money order payable to: DC Treasurer
Revised 05/2025

$

.0259