District of Columbia Individual Income Tax Return and Instructions Booklet
Extracted from PDF file 2019-district-of-columbia-form-dr-0104.pdf, last modified December 2019
Individual Income Tax Return and Instructions Booklet2019 District of Columbia (DC) Individual Income Tax Forms and Instructions D-40 All Individual Income Tax Filers fillable forms Simpler. Faster. Safer. • You may use MyTax.DC.gov to file and pay online for Forms D-40ES (estimated tax) and FR-127 (extension of time to file). • Payments can be made by ACH debit, credit/debit card, check or money order (US dollars). • Direct deposit, U.S. Bank ReliaCard™ or paper check refund options are available. INSIDE Contents Chief Financial Officer's Letter 2 Forms D-40 form and schedules 27-80 D-40WH, Withholding Tax Schedule What's New 3 Schedule S, Supplemental Information and Dependents General Instructions Schedule H, Homeowner and Renter Property Tax Credit Who must file a DC income tax return? 5 Schedule U, Additional Miscellaneous Credits and Contributions Other forms you may have to file 5 Schedule I, Additions to and Subtractions from Federal Adjusted When are your taxes due? 5 Gross Income Filing your return 6 Schedule N, DC Non-Custodial Parent EITC Claim DCfreefile (fillable forms) 6 Schedule ELC, Keep Child Care Affordable Tax Credit DCfreefile 6 Schedule HSR, DC Health Care Shared Responsibility Payment options 6 Schedule QCGI, Eligible QHTC Capital Gain Investment Tax Penalties and interest 7 DC-8379, Injured Spouse Allocation Direct deposit of refund 15 D-2210, Underpayment of Estimated Income Tax by Individuals Refund status inquiry 16 Instructions for the D-40 19-25 D-40P, Payment Voucher FR-127, Extension of Time to File a DC Income Tax Return Tax tables and ads Tax tables for taxable income of $100,000 or less 81-90 DC College Savings Plan 91 Need assistance? Back Cover At the time of printing all forms and line references were correct. Any language changes will be announced on the DC website, MyTax.DC.gov Revised 10/19 GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE F FINANCIAL OFFICER Jeffrey S. DeWitt Ch ef Fin De r ff er yer On e f f e ff e . OTR the ye r, re Sy e S. yer it e , e r ti r e er er e y In e r r e r e f e enue TR), I e e e e y u the 20 ee r r r ey rf y e e er e e. In r er y e wi e e ee er e Inte r e e e n, e e e De e er 2020, e e e , Se r De er re ef f e nt f r , vie re -ti e f re r er y e ine r y .D . . r f r e D r yer . eff r ee y u re e f r f e fe D-40EZ D-40EZ r D-40 f er e er e. f y f e y r 2019 e . yer e I e e the D 0EZ f r r e y r ,y u r e e Di r e e e n th re re Di r re e e e e e h re er e. yer fy e ver e et e e y etin the DC e re S re e y S e e SR) f r , r e y. ee e fe er vi re re y re re e y in effe r r 201 . The D r t w re re e ery ee y r e e e er e e e D r re e r e r ye r f r re r re r er e . e r re, e e the DC e e . . e r re e wh t' ew f e n, e e t y .D . Jeffrey S.De itt 2 J . Bui n * 1350 e y e 727-2476 * enue NW • Suite 203 • 02) 727-1643 * . f . . n DC 20004 . New for 2019 Income Tax Returns • Filing Deadline For Tax Year 2019 the filing deadline is April 15, 2020. • Form D-40EZ - Income Tax Return for Single and Joint Filers with No Dependents is retired. • The D-40 form has been revised with new lines and is now three (3) pages. • The standard deductions are increasing based on the federal law; beginning January 1, 2019, from: o $12,000 to $12,200 for single and married/registered domestic partner filers filing separately; o $18,000 to $18,350 for head of household filers; o $24,000 to $24,400 for married/registered partners filing jointly and qualifying widow(er) with dependent child(ren) filers; o An updated worksheet is available for use by dependent filers. o If born before January 2, 1955, or blind, an additional standard deduction of $1,300 ($1,650 if single or head of household) is allowed – use Schedule S, Calculation G-1. The Schedule S, Calculation G-1 must be submitted with your return. When married filing separately, you may take an additional standard deduction for your spouse/registered domestic partner only if your spouse/ registered domestic partner had no gross income, is not filing a return, and cannot be claimed as a dependent by another taxpayer. o State and Local Taxes (SALT). DC does not allow a deduction for state and local income taxes. However, you can deduct your entire state and local real estate taxes. Refer to Calculation D if a part-year resident, or Calculation F if a full-year resident. • New Schedules/Forms Schedule HSR - DC Health Care Shared Responsibility. If you and your health care shared responsibility family had full coverage the entire year, do not complete this schedule. Complete the oval on Line 3 of the D40 and enter zero ($0) on Line 28 Schedule QCGI - Eligible Qualified High Technology Company (QHTC) Capital Gain Investment Tax. If more than four (4) investments are needed, visit the website, MyTax.DC.gov and select 'Forms'. • Schedule H - Homeowner and Renter Property Tax Credit o The maximum property tax credit increases to $1,200 o Schedule H federal Adjusted Gross Income (AGI) eligibility threshold for under age 70 increases to $55,000 o Schedule H federal AGI eligibility threshold for age 70 and older increases to $75,000 • Schedule ELC - The Early Learning Tax Credit has been renamed the "Keep Child Care Affordable Tax Credit" and the District taxable income thresholds have changed. • FR-127 - New option to select 'living or traveling outside the U.S.' • 1099-G - Beginning in January 2020, DC will be offering you a paperless option for receiving the 1099-G income tax refund statement. You will continue to receive your paper statement unless you choose the paperless option. See instructions. • Statutory Resident/Part-Year Resident instructions have been updated. Some taxpayers who have filed in the past as part-year residents may now be required to file as statutory residents. See instructions. Reminders • DC Earned Income Tax Credit for Childless Workers A DC Earned Income Tax Credit Worksheet for Filers Without A Qualifying Child is included in the Individual Income Tax Forms and Instructions Booklet. • Receiving your refund via the U.S. Bank ReliaCard 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 2019, 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 Pre-Acquisition Disclosures (Short and Long Forms) prior to selecting the ReliaCard option as method for receiving a refund or using a pre-paid card when making a payment. Copies of the U.S. Bank ReliaCard Pre-Acquisition Disclosure and the U.S. Bank ReliaCard Fee Schedule can be found on pages 17 and 18. • D-40WH, Withholding Tax Schedule Unless you are filing electronically, copy the information from your Forms W-2 or 1099's for DC income taxes withheld into the spaces provided. Attach the Forms W-2 or 1099s that show DC tax withheld to Form D-40 and submit the D-40WH with your return. • An oval was added to the D-40 form (Line 46) if claiming Injured Spouse Allocation. When claiming this allocation, you must attach Form DC-8379 to your return, which can be found in this booklet. 3 4 General Instructions __________________________________________ Who must file a DC Income tax return? You must file a 2019 DC Individual Income Tax Return if: • You were a District of Columbia (DC) resident in 2019 and were required to file a federal income tax return. (A resident is an individual domiciled in DC at any time during the taxable year); • You maintained a place of abode in DC for a total of 183 days or more during 2019 even if your permanent home was outside DC; • You were a part-year resident of DC during 2019 (see instructions for part-year residents, page 21); • You were a member of the United States (US) armed forces and DC was your legal residence for tax purposes for all or part of 2019. • If you want to receive a refund of DC taxes withheld or estimated payments made during the year, or if you qualify for and want to receive the following refundable credits: o DC Earned Income Credit; o Schedule N, Non-Custodial Parent Earned Income Credit; o Schedule H, Homeowner and Renter Property Tax Credit; or o Schedule ELC, Keep Child Care Affordable Tax Credit. Note: If you are the spouse/registered domestic partner of someone not required to file, such as a nonresident Congressional appointee, and you meet any of the above requirements, you yourself must file. You do not need to file a 2019 DC Individual Income tax return if: • • • • • • You were not required to file a 2019 federal income tax return; You were not considered a resident of DC during 2019; You were an elected member of the US government who was not domiciled in DC; You were an employee on the personal staff of an elected member of the US Congress and you and the elected member were bona fide residents of the same state; You were a member of the US Executive Branch appointed by the President, subject to US Senate confirmation, whose tenure of office is at the pleasure of the President and you were not domiciled in DC during any part of 2019; or You were a justice of the US Supreme Court and were not domiciled in DC during any part of 2019. __________________________________________ Other forms you may have to file D-40WH Withholding Tax Schedule Unless you are filing electronically, use this form to report DC taxes withheld. Copy the information from your Forms W-2 and 1099 for DC income taxes withheld into the spaces provided. Attach the Forms W-2 and 1099 to your D-40 return and submit the D-40WH with your return. subject to DC use tax on which you did not pay sales tax. Visit MyTax.DC.gov for more information. ___________________________________________ When are your taxes due? April 15, 2020 is the deadline for filing your return and paying any taxes due. If the due date falls on a Saturday, Sunday, or legal holiday, the return is timely if filed on the next business day. FR-127 Extension of Time to File a DC Income Tax Return An extension of time to file of six months may be granted if a valid extension of time to file is requested. In order to be valid, an FR-127 Extension of Time to File form is due by April 15, 2020. If the due date falls on a Saturday, Sunday, or legal holiday, the request for extension of time is timely if filed on the next business day. The submission of the extension of time to file is subject to the following considerations: 1. If you expect to have a balance due when you file your D-40, you must pay with your timely filed extension. Penalty and interest charges are imposed on any tax found owing and not paid on time with the extension request. 2. If you do not expect to have a balance due when you file your D-40, you would not be required to file a Form FR-127, if you have reasonably estimated your D-40 tax liability and paid the estimated amount of DC income taxes through withholding or estimated tax payment; and 3. If you do not expect to have a balance due and wish to request an extension for your DC income tax return, you should submit a Form FR-127. Additional extensions In addition to the 6-month extension, you may receive an additional 6-month extension if you are living or traveling outside the U.S. You must file for the first 6-month extension by the April 15, 2020 deadline before applying for the additional extension of time to file. Extensions for Members of the US Armed Forces Deployed in a Combat Zone or Contingency Operation. Deadlines for filing your return, paying your tax, claiming a refund, and taking other actions with OTR is extended for persons in the Armed Forces serving in a Combat Zone or a Contingency Operation. The extension also applies to spouses/registered domestic partners, whether they file jointly or separately on the same return. See IRS Pub. 3, Armed Forces Tax Guide for further information. Unless you are filing electronically, you must file the D-40WH in order to receive credit for DC taxes withheld. D-40B Nonresident Request for Refund If you were not a DC resident and you had DC taxes withheld or you are requesting a refund for erroneous estimated taxes paid, file Form D-40B, Nonresident Request for Refund. Military Spouses must include DD FORM 2058, JAN 2018 to honor your request for refund. D-41 Fiduciary Income Tax Return Use the D-41 if you are the fiduciary of a DC estate or trust and the gross income for the trust is $100 or more for the year. FR-329 Consumer Use Tax on Purchases and Rentals You should file this form and pay if during the tax year you paid a total of more than $400 for merchandise, services, or rentals 5 ________________________________________ Filing your return This booklet has all the forms and instructions you will need. You are responsible for filing and paying taxes on time whether or not you receive the printed forms. • Modernized e-File (MeF) MeF offers most DC individual income taxpayers a full federal/ state electronic filing program. There are three ways in which taxpayers can file their federal and District returns together electronically: 1. 2. 3. • • Through an authorized software provider listed on the IRS website or the OTR website; Through a tax practitioner who is an authorized e-File provider; or Through a commercial online filing service. This allows taxpayers to transmit their DC and federal returns from their PC for a fee. Substitute forms You may file your DC tax return using a computer-prepared or computer-generated substitute form, provided the form is approved in advance by the Office of Tax and Revenue (OTR). The fact that a software package is available for retail purchase does not mean that the substitute form has been approved for use. Call or check with the software developer to determine if their form is a DC OTR approved form. • If mailing a return with a payment, send it to: Office of Tax and Revenue PO Box 96169 Washington, DC 20090-6169 If mailing a refund request return or a no money due return, send it to: Office of Tax and Revenue PO Box 96145 Washington, DC 20090-6145 There are two adhesive mailing labels on the back flap of your return envelope. If you are sending a payment with your return, use the PO Box 96169 mailing label on your return envelope. If you are filing a no money due or a refund request return, use the PO Box 96145 mail label on your return envelope. Do not include more than one return per envelope. fillable forms The DCfreefile fillable forms e-File program provides an online version of the D-40 and related schedules. The DCfreefile fillable forms program allows the taxpayer to complete the return online by entering the DC state tax information as if the taxpayer were filling out a paper return. The DCfreefile fillable forms option is available only to DC residents, but there are no income or age restrictions. Once the return is completed, it can be e-Filed at no charge or printed for mailing. The DCfreefile fillable forms program also performs basic calculations. If you usually file on paper forms, the DCfreefile fillable forms e-File program may be a good choice for you. 6 DCfreefile fillable forms and DCfreefile will be available at the same time as the IRS. If you use one of the e-File options to file your DC return, you also have three options to receive your refund: 1. 2. 3. Direct Deposit; U.S. Bank ReliaCard™; or Paper Check. Be sure to make a selection on the return for the refund option that you want. If you do not select an option, you will receive a paper check. Please review the information about the refund card at the front of the book. Instructions for direct deposit can be found on page 15. Electronic Filing Instructions By mail • DCfreefile is a free federal and state income tax preparation and electronic filing program for eligible taxpayers, based on the IRS Free File Alliance program. Eligible taxpayers may prepare and e-File their federal and state income tax returns for free using commercial online software provided by specific Free File vendors. Each participating vendor sets its own eligibility requirements and not all taxpayers will qualify for all companies. To assure yourself the opportunity to e-File for free both your federal and District returns, you must select a product from the DC FreeFile page: https:/otr.cfo.dc.gov/page/dc-freefile-opportunities The instructions in this booklet are specifically for filers of paper returns. When you file electronically, note that the instructions may differ. Follow the "on screen" instructions. If you need further explanations, review the instructions in this booklet. ___________________________________________ Payment Options ACH Debit ACH debit is available for taxpayers who have signed up for MyTax.DC.gov. There is no fee. Bank account information is stored within their online account. MyTax.DC.gov can store multiple bank accounts across mutiple tax types. Taxpayers give the right to debit the money from their bank account. Ensure you allow 1-3 business days if entering change of banking information. Direct Debit Electronic filers have the ability to pay their tax due or estimated payment by direct debit. Enter your banking information, including the routing and account numbers, checking or savings account and the date of withdrawal. The date of withdrawal cannot be greater than thirty (30) days after the due date of the return. Credit/Debit Card The taxpayer may pay the amount owed using Visa®, MasterCard®, Discover® or American Express®. You will be charged a fee that is paid directly to the District's credit card service provider. Payment is effective on the day it is charged. Visit MyTax.DC.gov for more information. Visit the website MyTax.DC.gov for Credit/Debit Card Payment Information. Note: International ACH Transaction (IAT). Your payment cannot be drawn on a foreign account. You must pay by money order (US dollars) or credit card instead. Check or money order (US dollars) Include a check or money order (US dollars), payable to the DC Treasurer, with your completed return. Write your Taxpayer Identification Number (TIN), daytime telephone number, tax year “2019” and “Form D-40” on your payment. Attach your payment to the Form D-40P voucher provided in this booklet. Do not attach either to your return. Form D-40P, Payment Voucher Use this form when sending a check or money order. Do not staple the voucher to the D-40. If you pay at the same time you file your return, include the D-40P with your D-40 in the return envelope provided. Use the PO Box 96169 mail label from the back flap of the return envelope. Dishonored Payments Make sure your check or electronic payment will clear. You will be charged a $65 fee if your check or electronic payment is not honored by your financial institution and returned to OTR. ___________________________________________ Penalties and Interest OTR will charge – • A penalty of 5% per month if you fail to file a return or pay any tax due on time. It is computed on the unpaid tax for each month, or fraction of a month, that the return is not filed or the tax is not paid. It may not exceed an additional amount equal to 25% of the tax due; • A 20% penalty on the portion of an underpayment of taxes if attributable to negligence. Negligence is a failure to make a reasonable attempt to comply with the law or to exercise ordinary and reasonable care in preparing tax returns without the intent to defraud. One indication of negligence is failure to keep adequate books and records; • Interest of 10% per year, compounded daily, on a late payment; • A one-time fee to cover internal collection efforts on any unpaid balance. The collection fee assessed is 10% of the tax balance due after 90 days. Payments received by OTR on accounts subject to the collection fee are first applied to the collection fee, then to the penalty, interest and tax owed; • A civil fraud penalty of 75% of the underpayment which is attributable to fraud (see DC Code §47-4212). For Estimated Tax Underpayment Interest, Form D-2210, use D-40 Line 42. The form can also be located at MyTax.DC.gov. File the Form D-2210 with your return. Criminal Penalties You will be penalized under the criminal provisions of the DC Code, Title 47, if you are required to file a return or report, or to perform any act, and you: • Fail to file the return or report timely. If convicted, you will be fined not more than $1,000 or imprisoned for not more than 180 days, or both, for each failure or neglect; • Willfully fail to file the return or report timely. If convicted, you will be fined not more than $1,000 or imprisoned for not more than 180 days, or both; • Willfully attempt to evade or defeat a tax; willfully fail to collect, account for, or pay a tax; or willfully make fraudulent and false statements or fail to provide information. See DC Official Code §47-4101 through 4107. __________________________________________ Enforcement Actions OTR may use lien, levy, seizure, collection agencies, and liability offset if the taxpayer fails to pay the District within 20 days after receiving a Notice of Tax Due and a demand for payment. Visit MyTax.DC.gov. ___________________________________________ Special filing circumstances Amended return File an amended DC return if your DC tax liability for a prior open tax year (usually 3 years from date of filing) has changed on the D-40 return for the tax year you are amending. To file an amended return for the current year, complete another 2019 DC Individual Income Tax Return and fill in the "amended return" oval on the form. Attach a list with explanations of the changes covered by your amended return. If you are filing an amended return for a prior year, attach a copy of the original and any amended returns filed for that tax year. You can download forms from MyTax.DC.gov or call 202-727-4829 to request forms by mail. If the IRS adjusts your individual federal tax return, you must file an amended DC return within 90 days of receiving a final determination of the federal adjustment. Attach a copy of the adjusted federal return and/or determination letter. Filing for a deceased taxpayer. Fill in the oval for a deceased taxpayer at the top of the page of the D-40. If a taxpayer died in 2018 or 2019 before filing a return, a return must be filed for that person. Complete a D-40 on the correct year's tax return and provide the deceased person's information, not your own. Do not adjust the deceased's income, exemptions or deductions to reflect the date of death, unless a D-41 is being filed for the remainder of the year after the date of death. Tax preparers, other than the surviving spouse/registered domestic partner, such as executors, attorneys, or other personal representatives, must attach letters of administration. If a refund is due, all tax preparers must attach a completed Form FR-147, Statement of Persons Claiming Refund Due a Deceased Taxpayer, found on MyTax.DC.gov and a copy of the death certificate. Do not use the federal form to request a DC refund. Refunds will be issued by paper check only. Joint Returns After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return. You generally can change a joint return anytime within three (3) years from the due date of the separate return or returns. This does not include any extensions. A separate return includes a return filed by you or your spouse/registered domestic partner claiming married filing separately, registered domestic partners filing separately, single, or head of household filing status. Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Exception. A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. The personal representative has one (1) year from the due date of the return (including extensions) to make this change. These penalties are in addition to penalties under DC Code §22-2405 for false statements (and any other applicable penalties). 7 Taxpayer Identification Number(s) (TIN) You must have a TIN, whether it is a Federal Employer Identification Number (FEIN), Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN) or Preparer Tax Identification Number (PTIN). • An FEIN is a valid number issued by the IRS. To apply for an FEIN, get Form SS-4, Application for Employer Identification Number, or get this form online at www.irs.gov/businesses and click on Employer Identification Number (EIN) under Starting a Business. You may also get this form by calling 1-800-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 Security Card, from your local SSA office or 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 Internal Revenue Service (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, an SSN from the SSA. ITINs do not serve any purpose other than federal and state tax reporting. A PTIN, Preparer Tax Identification Number is an identification number issued by the IRS that all paid tax preparers must use on tax returns or claims for refund. You must wait until you receive either number before you file a DC return. Your return may be rejected if your TIN is missing, incorrect or invalid. You could be subject to a balance due or disallowance of credits if your dependent's or other qualifying person's TINs are missing, incorrect or invalid. Do not print outside the boxes. RO B E R T S • Use black ink. Print in CAPITAL letters. 8 Write 3s with a rounded top, not a flat top. Write 7s without a middle bar. 37 37 Fill in ovals completely. Do not “✓“ or “x” ovals. Do not enter cents. Round cents to the nearest dollar. ELM • • Leave a space between words and between words and numbers. $ ✓ x .00 5 7 2 0 4 .00 • Do not enter cents. Round to the nearest dollar. Examples: $10,500.50 rounds to $10,501 $10,500.49 rounds to $10,500 To aid us in processing your return please follow these rules. • To complete the paper Form D-40, in general you will need: • A copy of your completed 2019 federal return, as applicable (Form 1040, 1040-SR, 1040-NR, or 1040-NR-EZ) and any additional forms or worksheets related to the return. You can copy many entries directly from federal forms 1040, 1040-SR, 1040-NR or 1040-NR-EZ. Please be careful since the line numbers may differ from the District Form D-40 line numbers; • A copy of your completed state returns if you filed an income tax return with another state; • Your W-2 and applicable 1099 forms with DC withholding tax or taxable income; • A pen with black ink; • A calculator. Not all items will apply. Fill in only those that do. If an amount is zero, make no entry, leave the line blank. __________________________________________ Filling out the form • __________________________________________ Getting Started Note: Your taxpayer identification number is used for tax purposes only. Personal information Complete the personal information as instructed using CAPITAL letters and black ink. Use one block per letter, including using a space between address fields. Please write clearly, as this can delay processing your return. Wages, tips and salaries Enter the amount from your federal 1040, 1040-SR, 1040-NR, or 1040-NR-EZ, plus any unemployment compensation received on Line a, Income Information on the D-40. DC income tax withheld (paper filers) Add the DC income tax withheld as shown on your 2019 federal Forms W-2 and applicable Forms 1099. Attach all copies of your Forms W-2 and 1099 that show DC tax withheld to Form D-40 and submit Form D-40WH with Form D-40. You must file the D-40WH in order to receive credit for DC taxes withheld. Filing Status More than one filing status may apply to you. Use the one that will give you the lowest tax. Please ensure the oval to the left of the filing status is filled in. Generally, you will use the same filing status on your DC return as that used on your federal return. However, if you used married filing jointly on your federal return, it may be better for you to file your DC return using either married/registered domestic partners filing separately or married/registered domestic partners filing separately on the same return. If both have income, figure the tax both ways. Single You were unmarried, divorced or legally separated as of December 31, 2019, or were widowed prior to January 1, 2019, and did not remarry before January 1, 2020. Filing Jointly You were married or have a registered domestic partner and both spouses/registered domestic partners were DC residents as of December 31, 2019, or your spouse/registered domestic partner died 8 in 2019 and you did not remarry/register in 2019. If legally separated, do not file jointly. If your spouse died during the year, you are considered married for the whole year for filing status purposes. If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. If claiming injured spouse allocation, complete Form DC-8379 and attach it to your D-40 return. If you are filing a joint return or filing separately on the same return, enter the name and TIN shown first on your previous year return, then enter the name and TIN shown second on your previous year return. Registered domestic partners To be considered as a registered domestic partner for DC tax purposes, the parties must be registered with the Vital Records Division of the DC Department of Health. If you have registered your relationship you may either file a joint return or file separately on the same return. You may also file separately using the married filing separately status. Domestic partners or other similar relationship registered in other jurisdictions. If you have registered your relationship in another jurisdiction, you may file a joint return, or file separately on the same return, or file a separate return using the single status. If you are visiting the DC OTR for assistance in preparing your DC Individual Income Tax Return, registered domestic partners must first prepare a “not to be filed” (mock) joint federal return. • • • If filing jointly is chosen, enter the total federal adjusted gross income of both registered domestic partners on Line 4 of the Form D-40. If you are married or registered domestic partners, you may file either a joint return or file separately on the same return. If filing jointly is chosen, enter the total federal adjusted gross income of both spouses/partners on Line 4, Form D-40. If filing separately on the same return is chosen, follow the instructions under Married or Registered Domestic Partners filing separately on the same return. Married or registered domestic partner filing separately If you are married or have a registered domestic partner and both spouses/partners had income, you can use this filing status. Include your spouse/registered domestic partner's name and Taxpayer Identification Number (TIN) in the Personal Information section. You will each report only your own income, deductions, and credits. You will each report one-half of the income from any securities, bank accounts, real estate, etc., that are registered or titled in both names. You are not allowed to claim credit for child and dependent care or DC Earned Income Tax Credit (EITC) if married filing separately or registered domestic partner filing separately. Registered domestic partners who choose to file as married and married individuals must use this filing status if: • You and/or your spouse/registered domestic partner were partyear residents of DC during different periods of 2019; • You were a DC resident and your spouse/registered domestic partner was one of the following: – A member of the US armed forces and not considered a DC resident, but you are required to report income in DC; – A member of the US Congress or an employee on the personal staff of a member of Congress who is considered a resident of the member's state of residency; – An officer of the US Executive Branch whose primary residence was not in DC, who is appointed by the President, confirmed by the US Senate and serves at the pleasure of the President; or – A justice of the US Supreme Court whose primary residence was not in DC. Dependent claimed by someone else If you are claimed as a dependent on someone else's return, fill in the 'dependent claimed by someone else' oval. Married or registered domestic partner filing separately on the same return If you claim either status, you and your spouse/registered domestic partner must combine your separate amounts using Calculation J on Schedule S so that you will either receive one refund or make one tax payment. You may also claim a credit for child and dependent care expenses. Using this filing status may reduce the amount of tax you owe by allowing each spouse/registered domestic partner to take advantage of lower tax brackets. Before completing Calculation J, and the Form D-40, you will need to figure the following for you and your spouse/registered domestic partner: • Each person's federal adjusted gross income; • Each person's additions to federal income; • Each person's subtractions from federal income; and • Each person's deductions. NOTE: If you and your spouse/registered domestic partner were partyear residents of DC during different periods of 2019, you cannot file separately on the same return. You must file separate returns. Injured Spouse Allocation If either spouse/registered domestic partner has an outstanding liability for prior federal tax, DC income tax, DC unemployment compensation debt, child support, a federal nontax debt, such as a student loan or DC ticket and traffic penalties, the non-liable party may request that his/her portion of the refund, if any, not be offset to satisfy the other spouse’s/registered domestic partner’s debt by requesting “injured spouse” allocation. If not filing electronically, fill in the oval on the D-40 form, attach Form DC-8379 (Injured Spouse Allocation) to your return and mail to: Office of Tax and Revenue PO Box 96145 Washington, DC 20090-6145 Head of Household You may claim this status if you were unmarried or legally separated as of December 31, 2019, and paid over half of the costs of maintaining a home for a qualifying person, such as a child or parent. Certain individuals who lived apart from the spouse/domestic partner for the last six (6) months of 2019 may also be able to use this filing status. Use the appropriate section of Schedule S to enter the full name, TIN, relationship and Date of Birth (DOB) of the qualifying person whether that person is a dependent or the qualifying non-dependent. Failure to provide a Schedule S can delay processing. All the information must be complete, i.e., name, TIN, relationship and DOB. Qualifying Widow(er) with Dependent Child If your spouse/registered domestic partner died in 2019, you can use married filing jointly as your filing status for 2019 if you other- 9 wise qualify to use this status. The year of death is the last year for which you can file jointly with your deceased spouse. You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse/registered domestic partner died. For example, if your spouse/registered domestic partner died in 2017, and you have not remarried, you may be able to use this filing status for 2019. This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions) but it does not entitle you to file a joint return. Eligibility rules. You are eligible to file your 2019 return as a qualifying widow(er) with dependent child if you meet all of the following tests: • You were entitled to file a joint return with your spouse/registered domestic partner for the year your spouse/registered domestic partner died. It does not matter whether you actually filed a joint return. • Your spouse/registered domestic partner died in 2017 or 2018 and you did not remarry by the end of 2019. • You have a child or stepchild whom you can claim as a dependent. This does not include a foster child. • Your child lived in your home all year, except for temporary absences. There are exceptions for a child who was born or died during the year and for a kidnapped child. • You paid more than half the cost of keeping up your home for the year. andard edu ion You are not entitled to the standard deduction if you itemize on your federal return. You are entitled to the itemized deductions excluding the state and local taxes and subject to the DC 5 percent limitation. District Code §47-1803.03 (c) states "Every individual who claims the standard deduction on his or her federal income tax return shall claim the applicable standard deduction specified in District Code §47-1801.04 (44). Every individual who itemizes the deductions on his or her federal income tax return shall itemize the deductions permissible under this chapter. If a husband and wife or registered domestic partners file separate returns, the applicable standard deduction shall not be allowed to either spouse or registered domestic partner if the net income of one of the spouses/registered domestic partners is determined by itemizing deductions." Each spouse/registered domestic partner can claim only his/her own itemized deduction. Single individuals, and married/registered domestic partners filing separately are allowed a standard deduction amount of $12,200. Head of household filers are allowed a standard deduction of $18,350. Married/registered domestic partners filing jointly, qualifying widow(ers) with dependent children, and married/ registered domestic partners filing separately on the same return are allowed a standard deduction of $24,400. An additional standard deduction amount of $1,300 ($1,650 if single or head of household) is allowed if you were born before January 2, 1955, or blind. You must attach the Schedule S with a completed Calculation G-1 to claim the additional standard deduction except if you are a dependent filer. Dependent filers are allowed a standard deduction in an amount based on a formula. Dependent filers should use the worksheet on page 11 10 to calculate their standard deduction only if someone can claim you, or your spouse/registered domestic partner if filing jointly, as a dependent. C Earned In o e Ta Credi EITC You cannot claim the DC EITC if: • • Your filing status is Married or Registered Domestic Partner filing separately (other than filing separately on same return); or Your filing status is Dependent claimed by someone else. Qualifying Child for EITC Purposes A qualifying child as defined by the IRS for the EITC is a child who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece or nephew) and was: • At the end of the filing year, younger than you (or your spouse, if you file a joint return) and younger than 19 • At the end of the filing year, younger than you (or your spouse, if you file a joint return), younger than 24 and a full-time student • At the end of the filing year, any age and permanently and totally disabled In addition, they must have lived with you in the US for more than half of 2019, unless you are claiming the DC EITC as a non-custodial parent (see instructions for Schedule N). If your child was married at the end of the year, the child is not a qualifying child unless you can claim the child as a dependent or you have been given the right to claim the child as a dependent in an agreement signed by the child's custodial parent releasing the dependency exemption. Ta payers with a Qualifying Child Taxpayers with a qualifying child who are eligible for and who claim the federal EITC may also claim a DC EITC of 40% of the federal credit. Enter the number of EITC qualifying child(ren), on Line 30a of the D-40. DC Law also allows the same 40% of federal EITC to those who are not allowed to claim the EITC at the federal level but who meet other DC requirements, such as a non-custodial parent who is a District resident between the ages of 18 and 30, and paying child support under a court order for a minor child. The taxpayer must have paid the child support of at least the amount due for the year through a government sponsored support collection unit and the order must have been in effect for at least one-half of the year. You must file a D-40 form to use this exception. Complete Schedule N, DC Non-Custodial Parent EITC Claim, and attach to the D-40. Also enter the amount to be claimed on the Schedule U, Part 1B, Line 1. Ta payers without a Qualifying Child Taxpayers without a qualifying child must use the DC Earned Income Tax Credit (EITC) Worksheet For Filers Without a Qualifying Child on page 12 to determine the DC EITC. You may need information from the federal instruction booklet concerning the Earned Income Credit to determine your eligibility for the DC Earned Income Tax Credit. If you do not have a qualifying child for the EITC and did not qualify for the federal credit due to your income, you may still qualify for the DC EITC. Standard Deduction Worksheet for Dependent Filers Use this worksheet only if someone can claim you, or your spouse/registered domestic partner if filing jointly, as a dependent. To find out if someone can claim you as a dependent, see IRS Pub. 501. 1. Check if You were born before January 2, 1955 You are blind Spouse/registered domestic partner was born before January 2, 1955 Spouse/registered domestic partner is blind Total number of boxes checked.............1. 2. Is your earned income* more than $750? Yes. Add $350 to your earned income. } Enter the total. ......................................... 2. No. Enter $1,100 3. Enter the amount shown below for your filing status. Single or married/registered domestic partner filing separately - $12,200 • Married/registered domestic partners filing jointly or filing separately on the same return - $24,400 3. • Head of household - $18,350 • } 4. Standard deduction. a. Enter the smaller of Line 2 or Line 3. If born after January 1, 1955, and not blind, stop here and enter this amount on Form D-40, Line 17. ................................................................................4a. b. If born before January 2, 1955, or blind, multiply the number on Line 1 by $1,300 ($1,650 if single or head of household)...............................................................................................................4b. c. Add Lines 4a and 4b. Enter the total here and on Form D-40, Line 17...........................................4c. * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship of fellowship grant. Generally, your earned income is the total of the amount(s) you reported on Form D-40, Line 4, less any amount representing unemployment compensation received. Standard Deduction Chart for People who Were Born before January 2, 1955, or Are Blind Don't use this chart if someone can claim you, or your spouse/registered domestic partner if filing jointly, as a dependent. Instead, use the worksheet above. You were born before January 2, 1955 You are blind Spouse/registered domestic partner was born before January 2, 1955 Spouse/registered domestic partner is blind Enter the total number of boxes checked.................................................. If your filing status is.... AND the number in the box above is.... THEN your standard deduction is.... If your filing status is.... AND the number in the box above is.... THEN your standard deduction is.... Single 0 1 2 $12,200 13,850 15,500 Head of Household 0 1 2 $18,350 20,000 21,650 Married/registered domestic partner filing jointly or filing separately on the same return 0 1 2 3 4 $24,400 25,700 27,000 28,300 29,600 Married filing separately 0 1 2 3 4 $12,200 13,500 14,800 16,100 17,400 Qualifying widow(er) 0 1 2 $24,400 25,700 27,000 11 District of Columbia Earned Income Tax Credit (EITC) Worksheet For Filers Without A Qualifying Child This worksheet is for taxpayers who do not have a qualifying child for the Earned Income Credit. If you have a qualifying child DO NOT USE THIS WORKSHEET. If your earned income or federal adjusted gross income (fed AGI) is greater than $25,477 STOP YOU CANNOT CLAIM THIS CREDIT Section A: General Eligibility for the DC Childless Worker EITC. If you qualified for the federal Earned Income Credit, go directly to Section B, below. If you did not qualify for the federal Earned Income Credit, answer these questions: 1. Were you, or your spouse/registered domestic partner if married filing jointly, or married filing separately on the same return, at least age 25, but not age 65 at the end of 2019? (born after December 31, 1954, and before January 2, 1995). If your spouse died in 2019 or if you are preparing a return for someone who died in 2019, see IRS Pub. 596 before you answer. If YES continue. If NO, STOP, you cannot claim the EITC. 2. Do you, and your spouse/registered domestic partner (if filing on the same tax return) have a social security number that allows you to work, or is valid for EITC purposes? (See the federal tax return instruction booklet for more information.) If YES, continue. 3. If you answer YES to any of the following questions, STOP, you are not eligible for the EITC. If you can answer NO to all the questions, go to step 4. 12 a. Is the filing status on your DC return “Married Filing Separately”? b. If you are unmarried, can you be claimed as a dependent on someone else’s 2019 tax return, or are you someone else’s qualifying child? c. If you are married, and you are not filing with your spouse, can you be claimed as a dependent on someone else’s 2019 tax return, or are you someone else’s qualifying child? d. On your federal return are you filing form 2555? e. Is your investment income more than $3,600? (Investment income includes: taxable interest, tax-exempt interest, ordinary dividends and capital gains more than $0) f. Did you file form 4797 with your federal return? g. Did you file Schedule E with your federal return? h. Did you have income from the rental of personal property not used in trade or business on your federal return? i. Did you elect to report child's interest and dividends on your federal return? j. Are you a qualifying child of another person for the Earned Income Credit? 4. Were you or your spouse a nonresident alien for any part of 2019? If NO, continue to Line 5. If YES, see the special rule below. Special Rule for nonresident Aliens: If you are not married, and were a nonresident alien for any part of the year, STOP, you do not qualify for the EITC. If you were married, and both spouses were nonresident aliens for any part of the tax year, STOP, you do not qualify for the EITC. If only one spouse was a nonresident alien for any part of the year, you cannot claim the EITC unless your federal filing status is married filing jointly. 5. If you had income or loss from a passive activity, see IRS Pub. 596 to see if you can claim the EITC. SECTION B: Calculating Your Earned Income (For Individuals without federal Schedule SE, Schedule C, and who were not members of the clergy or statutory employees) If you were self-employed at any time in 2019, or are filing federal Schedule SE because you were a member of the clergy or had church employee income, or are filing federal Schedule C as a statutory employee, DO NOT USE THIS WORKSHEET to figure out your earned income. See special instructions below. This worksheet is for taxpayers without a qualifying child only. If you claimed the federal EITC on a 1040 or a 1040-SR, DO NOT USE THIS WORKSHEET to figure out your earned income. Report the earned income amount derived from the federal worksheet used to make your federal EITC claim on your 1040 or 1040-SR. 1. Enter the amount of your wages, salaries, tips, etc., (from federal Form 1040 or 1040-SR).............................................................1. 2. Enter any amount included on Line 1, that is a taxable scholarship or fellowship grant not reported on a Form W-2.................................................... 2. 3. Enter any amount included on Line 1, for work performed while an inmate in a penal institution........................................................................... 3. 4. Enter any amount included on Line 1 that you received as a pension or annuity from a nonqualified deferred compensation plan or nongovernmental section 457 plan. This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received...................................................................................... 4. 5. Enter any amount included on Line 1, that is a Medicaid waiver payment you exclude from income...................................................................5. 6. Add Lines 2, 3, 4, and 5................................................................................6. 7. Subtract Line 6 from Line 1............................................................................7. 8. Enter all of your nontaxable combat pay if you elect to include it in earned income..............................................................................................8. 9. Add Lines 7 and 8. This is your earned income................................................. 9. Special instructions for Members of the Clergy, Statutory employees and those filing Schedule SE, Schedule C. See IRS 1040 instruction, Worksheet B. Use the amount on line 4b as your earned income. (Ignore line 5). Clergy and Church employees take note of special instructions. 13 SECTION C: Figuring your DC Earned Income Credit Note: This Earned Income Credit Worksheet is for filers without a qualifying child only. If you are a filer with a qualifying child, DO NOT USE THIS WORKSHEET. If your earned income or federal adjusted gross income (fed AGI) is greater than $25,477, STOP, you cannot claim this credit. 1. Enter your earned income from Line 9 of the Earned Income worksheet on the previous page, or from Line 4b of Worksheet B from the IRS instructions.........1. 2. If earned income is less than $6,915, multiply the amount by .0765, otherwise enter $529. $529 is the maximum amount that can be claimed. This is your tentative EITC amount based on your earned income. Complete the Lines below to determine the actual EITC amount.......................... 2. 3. Enter your federal adjusted gross income (from Form 1040 or 1040-SR)..............3. 4. Enter the higher of Line 1 or Line 3................................................................. 4. 5. If Line 4 is less than $19,239, enter the amount from Line 2. This is your actual EITC. If you are a part-year resident, you must prorate the credit attributable to the time of your DC residency. Enter this amount on Form D-40, Line 30e................................................................................ 5. 6. If Line 4 is between $19,239 and $25,477 subtract $19,239 from the amount on Line 4, enter result........................................................................ 6. 7. Multiply the amount on Line 6 by 0.0848, enter result...................................... 7. 8. Subtract Line 7 from Line 2, enter result here. If less than zero, enter zero. If you are a part-year resident, you must prorate the credit attributable to the time of your DC residency. This is your actual EITC. Enter this amount on Form D-40, Line 30e......................................................8. 14 Contributions There are three (3) DC contributions. Contributions will be deducted from the refund due or added to the tax due. You can contribute as much as you would like, however your contribution cannot exceed your amount to be overpaid and the smallest contribution you can make to any one fund is $1.00. DC Statehood Delegation Fund Enter on Part II Contributions, Line 1 of the Schedule U, and attach to the D-40. Taxpayer Support for Afterschool Programs for At-Risk Students Enter on Part II Contributions, Line 2 of the Schedule U, and attach to the D-40. Anacostia River Cleanup and Protection Fund Enter on Part II Contributions, Line 3 of the Schedule U, and attach to the D-40. Tax tables If your taxable income is $100,000 or less, use the tax tables on pages 81-90 to find the tentative tax on Line 21 of the D-40. If your taxable income is greater than $100,000, use Calculation I on page 23 to determine your tentative tax. Tax paid with extensions Report tax paid with extension of time to file on Line 35 of the D-40. Tax paid with original return Report tax paid with original return if this is an amended return on Line 36 of the D-40. Refund Options There are three refund options offered for individual income tax returns. All individual income tax returns require that one of three refund options be selected. 1. Direct deposit of refund Direct Deposit Facts: 1. It’s simple. You don’t have to go to the bank to cash your check. 2. It’s safe. No more lost, stolen or misplaced checks. 3. 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). 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 18 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; • taxpayer is a first time filer, even if they select direct deposit; • there is a gap between filing i.e., filed in 2016 and 2017, but did not file in 2018; or • the bank account changes from one year to the next; or • the taxpayer requests a refund on behalf of a deceased taxpayer. 15 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. Third Party Designee __________________________________________ Assembling your D-40 return • • If you want to authorize another person to discuss your 2019 tax return with the OTR, fill-in the oval in the Third Party Designee block on page 3 of the D-40, and enter the designee's name and phone number. If you want to authorize your paid preparer, enter 'preparer' in the 'third party designee' block. If you are filing a joint return, filling in the third party designee block oval constitutes authorization by both filers. Filling in the oval also gives the designee authorization to: • Give OTR any information missing from your return; • Contact OTR for information about processing your return and the status of any refund or payment; and • Request, receive and/or respond to OTR notices related to your return. • • • Staple all supporting forms and schedules behind the D-40. The authorization does not: • Give the designee the right to receive your refund; • Bind you to any additional tax liability related to your return; or • Otherwise represent you before OTR. This authorization automatically ends on April 15, 2021 (without regard to extensions). Signature Sign and date your return. If your filing status is married filing jointly or married filing separately on the same return, both spouses/registered domestic partners must sign. If the return is not signed, it will be sent back to you. If the return was prepared by a paid tax preparer, the tax preparer must also sign the return and provide his or her identification (PTIN) and telephone number. You, the taxpayer(s) is/are responsible for the information prepared and submitted by a paid preparer. Send in your original return and attachments, if applicable; please keep a copy for your records. Do not understate your taxes There may be a penalty if an understatement of the tax required to be shown on your return exceeds the greater of: • 10% of the tax required to be shown on the return; or • $2,000 The penalty is 20% of the excess of the amount required to be shown on the return over the tax shown on the return. Using a Paid Preparer Although you may use a paid preparer, you the taxpayer(s) are responsible for the filing and payment of your tax return. Please review the tax return before you allow a paid preparer to issue a return on your behalf. Preparers must pay a penalty for understating taxes where: • • • The refund or amount due is based on unrealistic information; or The preparer should have been aware of a relevant law or regulation; or Relevant facts about the return are not adequately disclosed. Penalties range from $250 to $10,000. Do not staple or otherwise damage the Bar Code located in the upper right hand corner of the form or schedule being attached; Do not cross out the tax year on the 2019 return. If you are not filing a 2019 Individual Income Tax Return, do not use this booklet. Request a booklet for the specific year you are filing by calling our Forms Center at (202) 727-4829, or visit our Customer Service Administration (CSA) at 1101 4th Street, SW, Washington, DC 20024. You may also visit our website at MyTax.DC.gov for prior year(s) individual income tax booklets/ returns; Staple check or money order to the D-40P, Payment Voucher; Staple Forms W-2 and applicable 1099 to the front of your return; Staple any of the other required documents listed on this page in the upper left corner behind the return; Staple Forms W-2 and 1099 to the front of Form D-40. • • • • Refund status inquiry D-40 • W2, 10 99 Send in an original, signed DC return with attachments, if applicable, not a copy. Please fold your return once and use the return envelope provided; There are two adhesive mail labels on the back flap of the return envelope. If you are sending a payment with your return, use the PO Box 96169 label on the return envelope. If you are filing a return with no payment due or refund return, use the PO Box 96145 label. Copies of the federal return and schedules are not required to be filed with DC and should not be attached. List of other documents for D-40 filers Staple these behind the D-40 return in file order. - D-40WH Withholding Tax Schedule; - Schedule S Supplemental Information and Dependents; - Schedule H, Homeowner and Renter Property Tax Credit; - Schedule U, Additional Miscellaneous Credits and Contributions; - Schedule I, Additions to and Substractions from Federal Adjusted Gross Income; - Schedule N, DC Non-Custodial Parent EITC Claim; - Schedule ELC, Keep Child Care Affordable Tax Credit; - Schedule HSR, DC Health Care Shared Responsibility; - Schedule QCGI, Eligible QHTC Capital Gain Investment Tax; - DC-8379, Injured Spouse Allocation; - D-2210, Underpayment of Estimated Income Tax by Individuals; - D-40P, Payment Voucher; - FR-127, Extension of Time to File a DC Income Tax Return; - DC Form FR-147, Refund Claim for Deceased Taxpayer, with letters of administration and a copy of the death certificate; - DC Form D-2440, Disability Income Exclusion (and any certification); - DC Form D-2441, Child and Dependent Care Credit for Part-Year Residents; - DC Residential Form, Alternative Fuel Vehicle Conversion and Infrastructure Credits If any of the above-referenced forms are needed, visit MyTax.DC.gov. Scroll to the "Individuals" section then click on "Current & Prior Year Tax Forms," and select form needed. 16 You may also contact our Forms Center at (202) 727-4829. U.S. Bank ReliaCard® Pre-Acquisition Disclosure Program Name: District of Columbia Personal Income Tax Reference Date: June 2017 You have options as to how you receive your payments, including direct deposit to your bank account or this prepaid card. Ask your agency for available options and select your option. Monthly fee Per purchase ATM withdrawal Cash reload $0 $0 $0 in-network $2.00 out-of-network N/A ATM Balance Inquiry (in-network or out-of-network) $0 or $1.00 Customer Service (automated or live agent) $0 per call Inactivity (after 90 days with no transactions) $2.00 per month We charge 4 other types of fees. One of them is: Card Replacement (standard or expedited delivery) $5.00 or $30.00 See the accompanying Fee Schedule for free ways to access your funds and balance information. No overdraft/credit feature. Your funds are eligible for FDIC insurance. For general information about prepaid accounts, visit cfpb.gov/prepaid. Find details and conditions for all fees and services inside the card package or call 1-877-528-6408 or visit usbankreliacard.com. 17 CR-15913504 U.S. Bank ReliaCard® Fee Schedule Program Name: District of Columbia Personal Income Tax Effective Date: May 2018 All fees Amount Details Get cash ATM Withdrawal (in-network) ATM Withdrawal (out-of-network) Teller Cash Withdrawal $0 $2.00 This is our fee per withdrawal. “In-network” refers to the U.S. Bank or MoneyPass® or Allpoint® ATM networks. Locations can be found at usbank.com/locations or moneypass.com/atmlocator or allpointnetwork.com. This is our fee per withdrawal. “Out-of-network” refers to all the ATMs outside of the U.S. Bank or MoneyPass or Allpoint ATM networks. You may also be charged a fee by the ATM operator even if you do not complete a transaction. $0 This is our fee for when you withdraw cash off your card from a teller at a bank or credit union that accepts Visa
Form DR 0104
More about the District of Columbia Form DR 0104 Individual Income Tax Tax Return TY 2019
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 February 2020, so this is the latest version of Form DR 0104, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form DR 0104 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
Other District of Columbia Individual Income Tax Forms:
|Form Code||Form Name|
|Form D-40B||Nonresident Request for Refund|
|Form DR 0104||Individual Income Tax Return and Instructions Booklet|
|D-40WH||Withholding Tax Schedule|
|FR-147||Statement of Person Claiming Refund Due a Deceased Taxpayer|
District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form DR 0104 from the Office of Taxpayer Revenue in February 2020.
Form DR 0104 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 DR 0104
We have a total of five past-year versions of Form DR 0104 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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.