fillable forms - Washington, D.C.

1 District of Columbia (DC) Individual Income Tax forms and InstructionsD-40EZ Single and Joint Filers with No DependentsD-40 All other Individual Income Tax Filers2016 Revised 09/16 You may use to file and pay online for forms D-40ES (estimated tax) and FR-127 (extension of time to file). Payments can be made by e-check, credit card, check or money order (US dollars). Direct deposit, tax refund card or paper check refund options are Financial Officer's Letter 2 What's New 3 District of Columbia Tax Refund Visa Prepaid Card 4 General Instructions for the D-40EZ and D-40 Who must file a DC income tax return? 5 Which form should you file? 5 When are your taxes due? 5 Filing your return 5 DCfreefile ( fillable forms ) 6 DCfreefile 6 Payment options 6 Penalties and interest 7 Direct deposit of refund 15 Refund status inquiry 16 Low Income Credit Table 17 Instructions for the D-40EZ 20, 22 Instructions for the D-40 23-29 INSIDEC ontentsForms D-40EZ form 19, 21D-40 form and schedules 31-61D-40WH, Withholding Tax ScheduleSchedule S, Supplemental Information and Dependents Schedule H, Homeowner and Renter Property Tax CreditSchedule U, Additional Miscellaneous Credits and ContributionsSchedule I, Additions to and Subtractions from Federal Adjusted Gross IncomeSchedule N, DC Non-Custodial Parent EITC ClaimD-2210, Underpayment of Estimated Income Tax by IndividualsD-40P, Payment Voucher (All filers)FR-127, Extension of Time to File a DC Income Tax Return (All filers)

2 Tax tables and ads Tax tables for taxable income of $100,000 or less 61-70DC College Savings Plan 71 Skip the Bag, Save the River 72 Need assistance? Back Coverfillable formsSimpler. Faster. for 2016 Income Tax Returns Filing Deadline For Tax Year 2016 the filing deadline will be Tuesday, April 18, 2017 because April 15, 2017 falls on a Saturday and Emancipation Day will be observed on April 17, 2017. Beginning in November 2016 , the District of Columbia (DC) Office of Tax and Revenue (OTR) launched a new web portal, , making it simpler, faster and safer to file, view and pay your estimated tax or extension of time to file. You will be able to schedule your payments in advance; up to one year for individuals. is faster by allowing you to make a payment without logging in by using the Quick Payment option. New tax rate. The tax rates for individuals for tax years beginning after 12/31/2015 are: If the taxable income is: The tax is: Not over $10, 4% of the taxable income Over $10,000 but not over $40,000 $400, plus 6% of the excess over $10,000 Over $40,000 but not over $60,000 $2,200, plus of the excess over $40,000 Over $60,000 but not over $350,000 $3,500, plus of the excess over $60,000 Over $350,000 but not over $1,000,000 $28,150, plus of the excess above $350,000 Over $1,000, $85,025, plus of the excess above $1,000,000 DC Earned Income Tax Credit for Childless Workers The formula for determining the DC Earned Income Tax Credit for childless workers has changed.

3 A DC Earned Income Tax Credit Worksheet for Filers Without A Qualifying Child has been added to the Individual Income Tax forms and Instructions Booklet. Part Year Resident Part Year Resident calculation has been changed to MMDD instead of 'month to month'. D-40WH, Withholding Tax Schedule Copy the information from your forms W-2 or 1099 for DC income taxes withheld into the spaces provided. Attach the forms W-2 or 1099 that show DC tax withheld to forms D-40 or D-40EZ and submit the D-40WH with your Direct Deposit All new direct deposit requests (taxpayers requesting a direct deposit for the first time) will receive a paper check. Refer to "Paper Check" section on page 15 for additional information. Phase out of the Personal Exemption Amount The amount of the personal exemption otherwise allowable for the taxable year in the case of an individual whose adjusted gross income exceeds $150,000 shall be reduced by 2% for every $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds $150,000.

4 No amount of the personal exemption shall be available for an adjusted gross income in excess of $275,000. Low Income Credit The credit is not allowable if your net federal adjusted gross income exceeds the federal minimum filing requirements. Also, part-year residents must prorate the credit attributable to the time residing in District of Columbia Tax Refund Visa Prepaid CardThe DC Office of Tax and Revenue (OTR) has implemented a significant addition to the way individual income tax refunds are issued, and we want to make sure you have the information you need to choose the best way to receive your 2016 will be three options on 2016 returns for receiving individual income tax refunds direct deposit, a tax refund card, or paper check. All individual income tax returns will require that an option be selected. If you do not select an option, you will receive a paper check.

5 Refunds under $2 or greater than $4,000 do not qualify for the tax refund card and will be issued by check. The following information will help you understand the refund card. The DC OTR issues over 50% of income tax refunds via paper checks each year. The addition of the tax refund cards saves the District money by reducing check printing and mailing costs. The District Office of Finance and Treasury has partnered with Citi Prepaid Services to administer the tax refund card program at no cost to the taxpayer. What are the benefits of each option for District of Columbia taxpayers? Direct deposit is still the fastest and recommended method for receiving a refund, provided accurate bank account information is entered on the return. So be sure to check your bank information care-fully before filing your return. In addition to entering your bank information, you must also select the direct deposit option.

6 For individuals who prefer not to use direct deposit, the tax refund card offers a more secure and convenient alternative to paper checks that also eliminates check-cashing can I be sure the DC Tax Refund Visa Prepaid Card is secure? The DC Tax Refund Visa Prepaid Card is covered by Visa's Zero Liability protection; cardholders are not responsible for fraudulent or unauthorized transactions (terms and conditions apply). The card itself can be activated only by using the recipient's identifying information, including social security number. For additional security, many transactions require a personal identification number (PIN) chosen by the and where can the tax refund card be used? The card can be used to withdraw cash at any Visa member bank, or it can be used at retail stores and ATMs or to make transactions online wherever Visa debit cards are accepted.

7 The DC Tax Refund Visa Prepaid Card is valid only until the refund amount has been exhausted. The card cannot be reloaded. Are there fees associated with using the tax refund card? Many transactions are free, including retail purchases, in-network ATM with-drawals, "cash back" at participating merchants and one-time withdrawal of funds at a Visa member bank, but there may be fees for some transactions. A complete fee schedule is available on our website, will tax refund cards work for a joint refund? In the case of a joint return, a single tax refund card will be issued in the name of both spouses/registered domestic partners. The refund itself cannot be divided into separate cards between the spouses/registered domestic can I get more information about the DC Tax Refund Visa Prepaid Card? On the OTR website, are issued by Citibank, pursuant to a license from Visa Inc.

8 And managed by Citi Prepaid Services. This card can be used everywhere Visa debit cards are Instructions for D-40EZ/D-40_____Who must file a DC Income tax return?You must file a 2016 DC Individual Income tax return if: You were a District of Columbia (DC) resident in 2016 and were required to file a federal income tax return. (A resident is an individual whose permanent legal residence is within the District during the taxable year); or You maintained a place of residence in DC for a total of 183 days or more during 2016 even if your permanent residence was outside DC (see instructions for part-year residents, page 25); or 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 : If you are the spouse/registered domestic partner of someone not required to file, such as a non-resident Congressional appointee, and you meet any of the above requirements, you yourself must do not need to file a 2016 DC Individual Income tax return if: You were not required to file a 2016 federal income tax return; You were not considered a resident of DC during 2016 .

9 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 2016 ; or You were a justice of the US Supreme Court and were not domi-ciled in DC during any part of form should you file?D-40EZ Income Tax Return for Single and Joint Filers with No DependentsYou may use this simpler form if you meet all of the following: Your filing status is single, married/registered domestic partners filing jointly, or a dependent claimed by someone else. (Domestic partners are registered with the Vital Records Division of the DC Department of Health); You were a DC resident from January 1 through December 31, 2016 ; Your taxable income is $100,000 or less and consists only of wages, salaries and tips; taxable scholarships or fellowship grants; unemployment compensation; and/or interest and dividends ($1500 maximum); You did not make estimated income tax payments; You do not claim dependents; You do not claim an exemption for being age 65 or older or legally blind; You have no federal adjustments to income; You do not itemize deductions; You do not file DC Schedules S, H, U, I or N.

10 And You do not claim a deduction for a payment to the DC college savings Individual Tax ReturnUse this form if you cannot use the Withholding Tax ScheduleUse 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 the D-40WH and submit with your return. You must file theD-40WH in order to receive credit for DC taxes Nonresident Request for RefundIf you are not a DC resident and you had DC taxes withheld, file form D-40B, Nonresident Request for Refund. D-41 Fiduciary Income Tax ReturnUse the D-41 if you are the fiduciary of a DC estate or trust and: The gross income for the estate is $1,775 or more for the year; or The gross income for the trust is $100 or more for the January 1, 2016 , a fiduciary must have a Federal Em-ployer Identification Number (FEIN).