{"id":2241,"date":"2010-09-01T12:48:33","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/washington-dc-state-taxes"},"modified":"2025-02-11T10:48:03","modified_gmt":"2025-02-11T18:48:03","slug":"washington-dc-state-taxes","status":"publish","type":"post","link":"https:\/\/www.irs.com\/en\/washington-dc-state-taxes\/","title":{"rendered":"Washington, DC State Taxes"},"content":{"rendered":"<p>Individual income tax in Washington, D.C. is imposed at the following rates\/brackets:<\/p>\n<ul>\n<li> 4% on taxable income of $10,000 or less<\/li>\n<li> 6% on taxable income between $10,001 and $40,000<\/li>\n<li> 8.5% on taxable income of $40,001 or more<\/li>\n<\/ul>\n<p>The sales\/use tax has a rate of 5.75%.<\/p>\n<p>Corporate income tax has a rate of 9.975%, with a minimum tax of $100. Additionally, D.C. has a Ballpark Fee which is imposed on gross receipts over $5 million, at varying rates.<\/p>\n<p><strong>Washington, DC State Tax Forms<\/strong><\/p>\n<p><span style=\"text-decoration: underline\">Form D-40<\/span> (Individual Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form D-40 EZ<\/span> (Individual Income Tax Return &#8216; Short Form)<br \/>\n<span style=\"text-decoration: underline\">Form D-40 ES<\/span> (Estimated Payment for Individual Income Tax)<br \/>\n<span style=\"text-decoration: underline\">Form FR-127<\/span> (Extension of Time to File a DC Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form D-40B<\/span> (Nonresident Request for Refund)<\/p>\n<p><strong>Washington, DC State Tax Resources<\/strong><\/p>\n<p>District of Columbia Office of Tax and Revenue: <a href=\"https:\/\/www.irs.com\/articles\/how-file-tax-extensions-washington-dc\" target=\"_blank\">otr.cfo.dc.gov\/otr<\/a><\/p>\n<p>Washington, DC &#8216;Individual Income Tax Online Filing&#8217; portal: <a href=\"https:\/\/www.taxpayerservicecenter.com\/individual\/Ind_Logon.jsp?type=100\" target=\"_blank\" rel=\"noopener nofollow\">www.taxpayerservicecenter.com\/individual\/Ind_Logon<\/a><\/p>\n<p>Washington, DC &#8216;Refund Status Inquiry:&#8217; <a href=\"https:\/\/www.taxpayerservicecenter.com\/individual\/Ind_RefundStatus_Logon.jsp\" target=\"_blank\" rel=\"noopener nofollow\">www.taxpayerservicecenter.com\/individual\/Ind_RefundStatus<\/a><\/p>\n<p>DC Tax Forms &amp; Publications: <a href=\"https:\/\/otr.cfo.dc.gov\/page\/tax-forms-and-publications\" target=\"_blank\" rel=\"noopener nofollow\">otr.cfo.dc.gov\/page\/tax-forms-and-publications<\/a><\/p>\n<p>Washington, DC &#8216;Real Property Service Center:&#8217; <a href=\"https:\/\/otr.cfo.dc.gov\/service\/real-property-tax-service-center\" target=\"_blank\" rel=\"noopener nofollow\">otr.cfo.dc.gov\/service\/real-property-tax-service-center<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Individual income tax in Washington, D.C. is imposed at the following rates\/brackets: 4% on taxable income of $10,000 or less 6% on taxable income between $10,001 and $40,000 8.5% on taxable income of $40,001 or more The sales\/use tax has a rate of 5.75%. Corporate income tax has a rate of 9.975%, with a minimum [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/comments?post=2241"}],"version-history":[{"count":3,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2241\/revisions"}],"predecessor-version":[{"id":3313,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2241\/revisions\/3313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media\/2242"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media?parent=2241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/categories?post=2241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/tags?post=2241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}