District of Columbia Individual Income Tax Return and Instructions Booklet

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Individual Income Tax Return and Instructions Booklet
Form D-40Print Form

Clear Form

Government of the
District of Columbia

ÓäÓ5ÊÊ D-40 Individual
Income Tax Return

*250400110002*

Important: Print in CAPITAL letters using black ink.

STAPLE OTHER DOCUMENTS IN UPPER LEFT IN BACK

Personal information

v\ÊFiling an >i`i`ÊÀiÌÕÀ.Ê-iiÊÃÌÀÕVÌÃ°Ê

ÊÊ

9ÕÀÊÌii«iÊÕLiÀ
Your taxpayer identification number (TIN)

>` Date of Birth (MMDDYYYY)

Spouse’s/registered domestic partner’s TIN

Your first name

M.I.

Last name

Spouse’s/registered domestic partner’s first name

M.I.

Last name

OFFICIAL USE ONLY

Vendor ID#0002

>` Date of Birth (MMDDYYYY)

ÊÊvÊiVi>Ãi`

ÊÊvÊiVi>Ãi`

Home address (number, street and suite/apartment number if applicable)

City

State

Zip Code +4

Email Address

STAPLE W-2s AND ANY OTHER WITHHOLDING STATEMENTS HERE

Filing status

ÊÊÊ

1

ÊÊÞÊi\

Single,

Married filing jointly,

Married filing separately,

Dependent claimed by someone else

Married filing separately on same return 
ÌiÀÊVLi`Ê>ÕÌÃÊvÀÊiÃÊxq{Î°Ê-iiÊÃÌÀÕVÌÃ°Ê
Registered domestic partners filing jointly
for Lines 5-43. See instructions.

filing separately on same return Enter combined amounts

Head of household 
ÌiÀÊµÕ>vÞ}Ê`i«i`iÌÊ>`ÉÀÊ`i«i`iÌÊvÀ>ÌÊÊ-Vi`ÕiÊ-°
Qualifying widow(er) with dependent child 
ÌiÀÊµÕ>vÞ}Ê`i«i`iÌÊ>`ÉÀÊ`i«i`iÌÊvÀ>ÌÊÊ-Vi`ÕiÊ-°

2

ÊÊvÊÞÕÊ>Ài\

to

Part-year resident in DC vÀ
(MMDDYYYY)

-iiÊÃÌÀÕVÌÃ°

(MMDDYYYY)

3 ÊÊÊ`ÊÞÕÊ>ÛiÊµÕ>vÞ}Êi>ÌÊV>ÀiÊVÛiÀ>}iÊvÀÊ>ÊiLiÀÃÊvÊÞÕÀÊÃ>Ài`ÊÀiÃ«ÃLÌÞÊv>ÞÊvÀÊÌiÊiÌÀiÊÞi>À¶ 9iÃ



ÊvÊ]ÊÀÊvÊV>}Ê>ÊiÝi«Ì]ÊV«iÌiÊ-Vi`ÕiÊ-,ÊÃiiÊÃÌÀÕVÌÃ®°

Complete your federal return first – Enter your dependents’ information on DC Schedule S
Income Information

a

,Õ`ÊViÌÃÊÌÊi>ÀiÃÌÊ`>À°ÊÊvÊ>ÕÌÊÃÊâiÀ]Êi>ÛiÊiÊL>Æ
vÊÕÃ]ÊiÌiÀÊ>ÕÌÊ>`ÊwÊÊÛ>°

Wages, salaries, unemployment compensation and/or tips,
ÃiiÊÃÌÀÕVÌÃ°

a

b

Business income or loss, ÃiiÊÃÌÀÕVÌÃ°

)LOOLQLIORVV

b

c

Capital gain or loss.

)LOOLQLIORVV

c

d

Rental real estate, royalties, partnerships, etc.

)LOOLQLIORVV

d

.00
.00
.00
.00

$
$
$
$

Computation of DC Gross and Adjusted Gross Income
4

Federal adjusted gross income. From adjusted gross income lines on federal
Forms 1040, 1040-SR, 1040-NR or 1040-NR-EZ.

Revised 11/2025

)LOOLQLIORVV

4

$

.00

D-40 PAGE 2

*
50400120002*


ÌiÀÊÞÕÀÊ>ÃÌÊ>i°

ÌiÀÊÞÕÀÊ/

Additions to DC Income

$
$
$

.00
.00
.00

10 Taxable amount of social security and tier 1 railroad retirement

$
9 $
10 $

11 Income reported and taxed this year on a DC franchise or fiduciary return.

11

.00
.00
.00
.00
.00
.00
.00
.00
.00

5

Franchise tax deducted on federal forms, ÃiiÊÃÌÀÕVÌÃ°

5

6

Other additions from DC Schedule I, Calculation A, Line 9.

6

7

Add Lines 4, 5 and 6.

Fill in if loss

7

Subtractions from DC Income
8

Part year residents, enter income received during period of nonresidence, ÃiiÊÃÌÀÕVÌÃ°

9

Taxable refunds, credits or offsets of state and local income tax.

8

$
12 $
13 $
14 $
15 $

12 DC and federal government survivor benefits, ÃiiÊÃÌÀÕVÌÃ°
13 Unemployment Insurance Benefits,

ÃiiÊÃÌÀÕVÌÃ°

14 Other subtractions from DC Schedule I, Calculation B, Line 16.
15 Total subtractions from DC income, Lines 8-14.
16 DC adjusted gross income, Line 7 minus Line 15.
17 Deduction type.

16

Fill in if loss

/>iÊÌiÊÃ>iÊÌÞ«iÊ>ÃÊÞÕÊÌÊÊÞÕÀÊvi`iÀ>ÊÀiÌÕÀ°ÊÊÊÊÜVÊÌÞ«i\Ê

Standard

or

$

Itemized
-iiÊÃÌÀÕVÌÃÊvÀÊ>ÕÌÊÌÊiÌiÀÊÊiÊ£8°

18$

$

.00
.00

20 $

.00

21 $

.00

22 Non-refundable credits from DC Schedule U, Part 1a, Line 7. ÌÌ>VÊ-Vi`ÕiÊ1°

22 $

23Ê Total non-refundable credits.

23 $
24 $

.00
.00
.00
.00
.00

18 DC deduction amount.
19 DC taxable income. -ÕLÌÀ>VÌÊiÊ£nÊvÀÊiÊ£È°

Fill in if loss

20 Tax. vÊiÊ£ÊÃÊf£ää]äääÊÀÊiÃÃ]ÊÕÃiÊÌ>ÝÊÌ>LiÃÊÌÊv`ÊÌiÊÌ>Ý]ÊvÊÀi]ÊÕÃiÊ
>VÕ>ÌÊÊÃÌÀÕVÌÃ°

19

Fill inÊÊÊÊÊÊÊÊif filing separately on same return. 
«iÌiÊ
>VÕ>ÌÊÊÊ-Vi`ÕiÊ-°

21 Credit for child and dependent care expenses

.00 X .32

$

ÀÊvi`iÀ>ÊÀÊÓ{{£ÆÊvÊ«>ÀÌÞi>ÀÊ
ÊÀiÃ`iÌ]ÊvÀÊiÊx]Ê
ÊÀÊÓ{{£

``ÊiÊÓ£Ê>`ÊiÊÓÓ°

24 Subtract Line 23 from Line 20.

vÊiÃÃÊÌ>ÊâiÀ]ÊiÌiÀÊâiÀ°

25 DC Health Care Shared Responsibility -iiÊÃÌÀÕVÌÃ°ÊvÊvÕÞÊVÛiÀi`ÊÀÊvÕÞÊiÝi«Ì]ÊiÌiÀÊâiÀ°

25 $

26 Total taxÊand DC Health Care Shared Responsibility.

26 $

``ÊiÊÓ{Ê>`ÊiÊÓx°

27 DC Earned Income Tax Credit * Do you choose to receive your DC EITC refund in 12 monthly payments
instead of one total payment?

If so, see instructions for eligibility.

27b Enter earned income amount 27b

27a Enter the number of qualified EITC children.
27c For filers with qualifying children.

Enter calculated
>
federal EIC amount

$

.00 X 1.00

27e For filers without qualifying children. -iiÊÃÌÀÕVÌÃÊvÀÊÃ«iV>ÊV>VÕ>ÌÃ°
28 Property Tax Credit.

Enter result >

Enter result >

ÀÊÞÕÀÊ
Ê-Vi`ÕiÊÆÊ>ÌÌ>VÊ>ÊV«Þ°

* Caution: Choosing to receive this credit in monthly payments may cause you to lose your Supplemental Nutrition
Assistance Program (SNAP) or other federal benefits (For more information about SNAP, contact the Department
of Human Services at (202) 807-0405 or [email protected].) Taxpayers receiving DC EITC amounts of $1,200 or more
may choose to receive the DC EITC portion of their refund in 12 equal monthly payments instead of one total
payment. If you choose to receive monthly DC EITC payments, OTR will calculate the distribution of your net refund
amount for you. Your initial payment will be different from the Line 43 Net Refund amount.

27d

$
$

$
28 $

27e

.00
.00
.00
.00

D-40 PAGE 3

*250400130002*


ÌiÀÊÞÕÀÊ>ÃÌÊ>i°

ÌiÀÊÞÕÀÊ/

29 Refundable credits from DC Schedule U, Part 1b, Line 3. ÌÌ>VÊ-Vi`ÕiÊ1°

29 $

30 Total refundable credits.

30

31 DC income tax withheld

``ÊiÊÓÇ`ÊÀÊÓÇiÊÌÀÕ}ÊiÊÓ°

31

33 Tax paid with Form FR-127 Extension of Time to File.

35 If this is an amended 2025 return, enter refunds requested with original 2025 D-40 return.
36 Total payments and refundable credits. ``ÊiÊÎäÊÌÀÕ}ÊiÊÎ{°ÊÊÌÊVÕ`iÊiÊÎx®°

DC tax, credit and payments

37 Tax Due.ÊÊ-ÕLÌÀ>VÌÊiÊÎÈÊvÀÊiÊÓÈ°
-ÕLÌÀ>VÌÊiÊÓÈÊvÀÊiÊÎÈ°

39Ê Amount to be applied to your 2026 estimated tax.
40 Underpayment Interest.ÊÊÊÊÌiÊÛ>Ê>`Ê>ÌÌ>VÊÀÊÓÓ£ä°Ê
41 Contribution amount from Schedule U, Part ll, Line 5. (Cannot exceed amount on Line 38)
``ÊiÃÊÎÇ]Ê{äÊ>`Ê{£°

43 Net Refund.*Ê-ÕLÌÀ>VÌÊÌÌ>ÊvÊiÃÊÎ]Ê{äÊ>`Ê{£ÊvÀÊiÊÎn°
Will this refund go to an account outside the U.S.?
44 Fill in

$
34 $
33

34 If this is an amended 2025 return, enter payments made with original 2025 D-40 return.

42 Total Amount Due.

$

$
32 $

ÃÜÊÊÀÃÊ7ÓÊ>`Ê£ä°ÊÌÌ>VÊÌiÃiÊvÀÃ°

32 2025 estimated income tax payments and amount applied from 2024 return.

38 Amount overpaid.

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$
36 $
37 $
38 $
39 $
40 $
41 $
42 $
43 $

35

-iiÊÃÌÀÕVÌÃ°

if either spouse is claiming injured spouse protection. You ÕÃÌÊattach Form DC-8379.

,ivÕ`Ê"«ÌÃ\ÊÀÊvÀ>ÌÊÊÌiÊÌ>ÝÊÀivÕ`ÊV>À`Ê>`Ê«À}À>ÊÌ>ÌÃ]ÊÃiiÊÃÌÀÕVÌÃÊÀÊÛÃÌÊÕÀÊÜiLÃÌiÊÞ/>Ý°
°}Û°
Mark i refund choice:
Direct Deposit.Ê

Direct deposit À

/Ê>ÛiÊÞÕÀÊÀivÕ`Ê`i«ÃÌi`ÊÌÊÞÕÀÊ

Reliacard (See instructions) À
ÊViV}ÊÀÊ

ÊÃ>Û}ÃÊ>VVÕÌ]ÊwÊÊÛ>Ê>`ÊiÌiÀÊL>ÊÀÕÌ}Ê>`Ê>VVÕÌÊÕLiÀÃ°Ê-iiÊÃÌÀÕVÌÃ.

Routing Number

Fill in

Paper check

Account Number

if you agree to receive your 1099-G Income Tax refund statement electronically (see instructions).

Third party designee /Ê>ÕÌÀâiÊ>ÌiÀÊ«iÀÃÊÌÊ`ÃVÕÃÃÊÌÃÊÀiÌÕÀÊÜÌÊ"/,]ÊwÊÊiÀiÊ
Designee’s name

Ê>`ÊiÌiÀÊÌiÊ>iÊ>`Ê«iÊÕLiÀÊvÊÌ>ÌÊ«iÀÃ°Ê-iiÊÃÌÀÕVÌÃ°
Phone number

Signature Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct. Declaration of paid preparer is based on information available to the preparer.
Your signature

Date

Spouse’s/registered domestic partner’s signature if filing jointly or separately on same return Date

Preparer’s signature

Preparer's Tax Identification Number (PTIN)

Date

PTIN telephone number

Extracted from PDF file 2025-district-of-columbia-form-d-40.pdf, last modified February 2026

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More about the District of Columbia Form D-40 Individual Income Tax Tax Return TY 2025

Form D-40 is the default income tax return form for all residents of Washington, DC. D-40EZ is the simpler of the two forms, for filers with no dependants. This form also includes instructions.

We last updated the Individual Income Tax Return and Instructions Booklet in March 2026, so this is the latest version of Form D-40, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form D-40 directly from TaxFormFinder. You can print other District of Columbia tax forms here.

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Related District of Columbia Individual Income Tax Forms:

TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the District of Columbia Form D-40.

Form Code	Form Name
Form D-40B	Nonresident Request for Refund Nonresident
D-40P	Income Tax Payment Voucher Voucher
D-40WH	Withholding Tax Schedule
Form D-40ES	Estimated Payment for Individual Income Tax Estimated

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 D-40 from the Office of Taxpayer Revenue in March 2026.

Show Sources >

Form D-40 is a District of Columbia Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of District of Columbia Form D-40

We have a total of eleven past-year versions of Form D-40 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2025 Form D-40

2024 Form D-40

2023 Form D-40

2022 Form D-40

2021 Form D-40

2020 Form D-40

2019 Form D-40

2018 Form D-40

2017 Form D-40

2016 Form D-40

2015 Individual Income Tax Forms and Instructions for Single and Joint Filers with No Dependents and All Other Filers

2015 Form D-40

D-40-40EZ

TaxFormFinder Disclaimer:

While we do our best to keep our list of District of Columbia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.