District of Columbia Nonresident Request for Refund

Nonresident Request for Refund
Form D-40B
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STAPLE W-2s AND OTHER WITHHOLDING STATEMENTS HERE

STAPLE OTHER REQUESTED DOCUMENTS IN UPPER LEFT BEHIND THIS FORM	

Government of the
District of Columbia

Nonresident
	
2025 D-40B
Request for Refund

*250401110002*

Important: Print in CAPITAL letters using black ink. Leave lines blank that do not apply.

Personal information

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M.I.	

Your first name

Your Taxpayer Identification Number (TIN)	

OFFICIAL USE ONLY

Vendor ID#0002

Last name

Your date of birth (MMDDYYYY)	

Daytime phone number	

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

City	

State	

Zip Code + 4

Country or U.S. commonwealth/U.S. territory

Email Address

Review categories A - B below and along with your withholding statements refer to the instructions for all required attachments
before filing. Indicate the state in the boxes below. Please select only one between A and B. Provide property information on
Line C if applicable.
A. Commuter/Domiciliary State Exemption: I declare that during the taxable year shown above I either commuted on a daily basis
from my place of residence to work in the District of Columbia (DC) or I was a domiciliary or legal resident of the state listed
and my only income from sources within DC was from wages and salaries, which are subject to taxation by (enter the 2 letter
state abbreviation for your domiciliary or legal state of residency). I did not maintain a place of abode in DC for a total of 183
days or more. (see instructions). DC tax was erroneously withheld from salary and wages paid to me by my employer.
B. Military spouse exemption: If your non-resident military spouse was in the armed services during 2025, and you are not a DC
resident or elected to use the same residence as your non-resident military spouse, enter the state of domicile declared on DD
Form 2058, JAN 2018.
C. List the type and location of any DC real property you own. Type of property
Address #1 (number, street and suite/apartment number if applicable)
Address #2 (number, street and suite/apartment number if applicable)

Refund request

Round cents to nearest dollar. If amount is zero, leave line blank.

1.

DC income tax withheld Attach copies of your withholding statements.

1

2.

2025 DC estimated income tax payments

2
3

3. Refund request Add Lines 1 and 2.
Will the refund go to an account outside the US?

Yes

No

$	
$	
$	

.00
.00
.00

See instructions.

Refund Options: For information on the tax refund card and program limitations, see instructions or visit our website MyTax.DC.gov
Mark one refund choice:

Direct Deposit or

ReliaCard (see instructions) or

Direct Deposit If you want your refund deposited in your bank account, fill in type of account

Paper Check
checking

savings and enter the routing number and account

number below.

Routing Number	
Fill in

Account Number

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

Third party designee To authorize another person to discuss this return with OTR, fill in here
Designee’s name	

Signature

and enter the name and phone number of that person. See instructions.
Phone number

Under penalties of law, I declare that I have examined this request and any attached statements and, to the best of my knowledge, they are correct.

Your signature 	

Date 	

Preparer’s signature
Preparer’s Tax Identification Number (PTIN)

Revised 12/2025

What's New
• Starting TY2025 (filing in 2026), D-40B Non-Resident

Security Card, from your local SSA office or get this form online
at www.ssa.gov. You may also get this form by calling
1-800-772-1213.
• An ITIN, Individual Taxpayer Identification Number is a valid
number issued by the IRS. The IRS issues ITINs to individuals
who are required to have a U.S. taxpayer identification number
but who do not have, and are not eligible to obtain, a Social
Security number (SSN) from the Social Security Administration
(SSA). ITINs do not serve any purpose other than federal tax
reporting.

Request for Refund filers have the option to file their 2025
D-40B return at no cost at MyTax.DC.gov.

• Starting TY2025 if your state of domicile or legal residence

does not impose an individual income tax, then you must
provide two proof of residency documents in that state for the
tax period of your filed D-40B Non-Resident Request for
Refund return.

• If claiming the Commuter/Domiciliary State Exemption you
will be required to attach a copy of your current state of
residency income tax return.

• If claiming Military Spouse Exemption, you will be required to
attach a copy of your DD Form 2058, JAN 2018 for your
non-resident military spouse along with your or your spouse’s
military identification card.

Who must File a Form D-40B?

Any non-resident of DC claiming a refund of DC income tax
with-held or paid by estimated tax payments must file a
D-40B. A non-resident is anyone whose permanent home
was outside DC during all of 2025 and who did not
maintain a place of abode in DC for a total of 183 days or
more during 2025.
• A joint request for refund is not permitted.
• Attach all W-2/1099s showing DC withholding to the front of
this form. Schedule K-1s are not a substitute for W2/1099s.

Preparer Tax Identification Number (PTIN)
•

PTIN, Preparer Tax Identification Number is an
identification number issued by the IRS. All paid tax
preparers must use their PTIN on tax returns or claims for
refund.

Where to send a Form D-40B?

You must mail the completed Form D-40B and attachments to:
Office of Tax and Revenue
PO Box 96147
Washington, DC 20090-6147

How will we respond to your request?
• We will send you a refund for the amount you request if we
determine you were not a resident of DC during 2025; or
• Based on the information you provide, we may determine that you
qualify as a DC resident. If so, we will require that you file a
DC Form D-40 tax return.
• Missing attachments or supporting documentation, or if your form is
incomplete, will cause delays in processing.

• Attach a copy of your current state of residency income tax
return if completing Category A. For States with no income
tax, you must attach a State issued ID/Driver’s License and
one proof of residency document.

Notice: In order to comply with banking rules, we will not issue a
refund to or through a foreign financial institution. Instead, we
will issue a paper check. In the event of a rejection of direct deposit,
refunds will be re-issued on a paper check.

• Attach DD Form 2058, JAN 2018 for your non-resident
military spouse and a copy of your or your spouse’s military
identification card if completing Category B.

Reminders
U.S. Bank ReliaCard
If you want your refund on a ReliaCard, select “ReliaCard” under the
Refund Options on the D-40B form. Refunds under $2 or greater than
$4,000 do not qualify for the ReliaCard. Non-qualified refunds will receive a paper check if direct deposit is not selected.

• Be sure to include your date of birth on the front page.
NOTE: If you moved into DC with the intent of becoming a
domiciliary, you are considered a DC resident and the 183
days does not apply.

Taxpayer Identification Number (TIN)

You must have a Taxpayer Identification Number (TIN),
whether it is a Federal Employer Identification Number (FEIN),
Social Security Number (SSN) or Individual Taxpayer
Identification Number (ITIN).
• An FEIN is a valid number issued by the Internal Revenue
Service. To apply for an FEIN, get Form SS-4, Application
for Employer Identification Number, or get this form online
at www.irs.gov. You may also get this form by calling
800-TAX-FORM (1-800-829-3676).
• An SSN is a valid number issued by the Social Security
Administration (SSA) of the United States Government. To
apply for an SSN, get form SS-5, Application for a Social

Revised 12/2025

Pre-Acquisition Disclosures
The Consumer Financial Protection Board (CFPB) has published its final Prepaid Account Rule, creating detailed consumer protections for
prepaid accounts. For tax year 2025, if you elect to receive a
refund using the U.S. Bank ReliaCard™ or use a pre-paid card to
make payments, you are required to review and acknowledge the PreAcquisition Disclosures (Short and Long Forms) prior to selecting
the ReliaCard option as method for receiving a refund or using a
prepaid card when making a payment.
Electronic 1099-G
The Office of Tax and Revenue (OTR) is offering a paperless option for
receiving the Form 1099-G income tax refund statement. You will
receive a paper statement unless you choose the paperless option.

Supporting Documentation

Refund Request

Any non-resident of DC claiming a refund of DC income tax will be
required to attach a W2 or 1099 showing DC Withholding.

DC Income Tax Withheld – Enter the total amount of DC income tax
withheld that you are claiming from your withholding documents.

If claiming Commuter/Domiciliary State Exemption, you will be
required to attach a copy of your current state of residency income
tax return. However, if your state of domicile or legal residence does
not impose an individual income tax, then you must provide proof of
residency in that state for the tax period of your filed D-40B. You
must attach a copy of a State Issued ID/Driver’s License and one
additional item from the list below.

DC Estimated Income Tax Payments – Enter the total amount of DC
estimated payments you made for the tax year.

Proof of Residency Documentation
• State Issued ID/Driver’s License – Mandatory
• State Income Tax Return
• IRS 1040 Federal Income Tax Return
• Voter Registration/Transcript
• Vehicle Registration
• Vehicle Insurance
• Leasing or Rental Agreement
• Mortgage Statement
• Homeowners/Rental Insurance
• Homestead Exemption
• Utility Bill
If claiming Military Spouse Exemption, you will be required to
attach a copy of your DD Form 2058, JAN 2018 for your nonresident military spouse along with your or your spouse’s military
identification card.
Failure to provide the required supporting documentation will result
in your return not being processed, and an amended return will be
required.

Refund Request – Enter the total amount of your requested refund.

Refund Options

There are 3 refund options offered for individual income tax
returns. All individual income tax returns require that one of these
refund options be selected.

1. Direct deposit of refund

Direct Deposit Facts:
• It’s simple. You don’t have to cash a check.
• It’s safe. No more lost, stolen or misplaced checks.
• It’s fast. Your money will be available the morning of the
payment.
All new direct deposit requests (taxpayers requesting a direct
deposit for the first time) will receive a paper check.
If you want your refund deposited directly in your bank account,
complete the Direct Deposit Information on the D-40. If the routing
or account number begins with zeros, include the zeros.
Fill in the bank routing and account number information. You can
obtain this information from the lower left portion of your check
(see example below).

General Instructions
Exemption Options

Review exemption categories A-B and select ONE option only.

• Option A - Commuter/ Domiciliary State Exemption:

Select this option if you declare that during the taxable year
2025, DC tax was erroneously withheld from salary and wages
paid to you by your employer and you either commuted on a
daily basis from your place of residence to work in the District
of Columbia (DC) or you were a domiciliary or legal resident of
another state and your only income from sources within DC
was from wages and salaries, which are subject to taxation by
your legal state of residence and you did not maintain a place
of abode in DC for a total of 183 days or more.

• Option B - Military Spouse Exemption:

Select this option if you declare that during the taxable year
2025, your non-resident military spouse was in the armed
services during 2025, and you were not a DC resident or
elected to use the same residence as your non-resident military
spouse.

DC Real Property Information
• Category C - List the type and location of any DC real
property you own.

Revised 12/2025

NOTE: Refer to your own check or financial institution for your
numbers. The routing and account numbers may be in different places
on your check.
Your routing number is the left-most number located on your check,
identified as the American Banking Association (ABA) routing number.

The ABA number identifies your bank uniquely within the direct deposit
system. It must be:
• Nine (9) digits in length, including zeros;
• A current valid bank routing number.
Your account number:
• Is usually just to the right of your ABA routing number including zeros;
• Can be up to 17 digits long; and
• Can be both letters and numbers.
You may want to verify your account and routing numbers with your
financial institution before filling in the information.
Fill in the oval to show the type of bank account. If you want the
refund to go to a savings account instead of your checking account,
you may need to contact your financial institution for the account and
routing number information.
Check the ABA routing number and account number carefully. If
your bank account information is incorrect or missing digits, the
money can be deposited in someone else's account. Please double
check your routing and account number. OTR is not liable for any
ABA routing and account numbers reported on the return in error.
If you do not select the checking or savings oval, we will assume
the refund will be deposited in your checking account. If the funds
are returned to OTR, a paper check will be issued.
In the event of a rejection of direct deposit, refunds will be re-issued
on a paper check.
Note: Identity theft and fraud using direct deposit has grown significantly nationally and locally in recent years. To minimize direct
deposit/identity theft refund fraud, OTR is converting new direct
deposit refund requests to paper checks mailed to the taxpayer's
address of record. Also see number 3, Paper Check section below for
when paper checks will be issued.

Refund direct deposit to a foreign account – International ACH
Transaction (IAT)

If you request your refund to be direct deposited to an account outside
of the United States, you will receive a paper check.

2.U.S. Bank ReliaCard
If you want your refund on a ReliaCard, select "ReliaCard" under
the Refund Options on the D-40 form. Refunds under $2 or greater
than $4,000 do not qualify for the ReliaCard. Non-qualified
refunds will receive a paper check if direct deposit is not selected.
To obtain more information, visit https://www.usbankreliacard.com.

3. Paper Check

A paper check will be issued if:
• no refund option is selected;
• the taxpayer selects this option, or direct deposit is not selected
or if the taxpayer selects ReliaCard and it is beyond the
threshold for a ReliaCard;
• the taxpayer is a first time filer, even if they select direct deposit;
• there is a gap between filing i.e., filed in 2022 and 2023, but
did not file in 2024; or
• the bank account changes from one year to the next; or
• the taxpayer requests a refund on behalf of a deceased.

Revised 12/2025

Refund status inquiry

To check the status of your refund visit MyTax.DC.gov. You will
need to enter your taxpayer identification number (TIN) and the
refund amount you requested on your return.

Special Filing Circumstances
Amended Return

File an amended 2025 D-40B DC return if you have a correction
or if a request for additional documentation is required in order to
validate your refund request.
To file an amended return for the current year, complete another
2025 DC Individual Income Tax Return and fill in the "amended
return" oval on the form and attach all required documentation.
Starting TY2025 (filing in 2026), D-40B Non-Resident Request
for Refund filers have the option to file your 2025 D-40B return at
no cost at MyTax.DC.gov. If you received a request for additional
documentation refer to your notice for more information regarding
registering to use this service.
Need Assistance?
For questions related to your account name, summary,
overpayments or adjustments, please contact our Customer
Service Administration by:
• using the web portal, MyTax.DC.gov;
• calling 202-759-1946;
• visiting OTR’s Customer Service Walk-In Center at
1101 4th Street SW, Suite W270, Washington, DC 20024,
Monday through Friday, 9:00am to 4:00pm.