What are the District of Columbia's Filing Requirements?

You must file a DC state tax return if:

• You were a resident of the District of Columbia and you were required to file a federal tax return.
• Your permanent residence was in the District of Columbia for either part of or the full taxable year.
• You lived in the District of Columbia for 183 days or more during the taxable year, even if your permanent residence was outside the District of Columbia.
• You were a part-year resident of DC during the tax year.
• You were a member of the US armed forces and your home of record was the District of Columbia for either part of or the full taxable year.
• If you want to receive a refund of DC taxes withheld during the year, made estimated payment during the tax year or if you qualify for and want to receive the following refundable credits:
  • The DC Earned Income Credit;
  • Non-Custodial Parent Earned Income Credit
  • Homeowner and Renter Property Tax Credit; or
  • Keep Child Care Affordable Tax Credit

Note: You must file a DC return if you are the spouse/registered domestic partner of someone that is not required to file, such as a nonresident Congressional appointee and you meet the above requirements.

Who does not need to file a DC return?

You do not need to file a DC state tax return if:

• You were not required to file a 2023 federal income tax return;
• You were not considered a resident of DC during 2023;
• 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 2023;
• You were a justice of the US Supreme Court and were not domiciled in DC during any part of 2023.

District of Columbia has a reciprocal agreement with Maryland

Nonresidents from Maryland are exempt from taxation on the wages, salary and other compensation for personal services rendered in District of Columbia, and DC residents are exempt from taxation on wages, salary and other compensation for personal services rendered in Maryland.

District of Columbia Standard Deduction per filing status: 

• Single: $13,850
• Head of Household: $20,800
• Married Filing Jointly/RDP: $27,700
• Married Filing Separately/RDP: $13,850
• Dependent claimed by someone else, see worksheet

An additional standard deduction amount of $1,500 ($1,850 if single or head of household) is allowed if you were born before January 2, 1959 or blind.

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.

Additional Information

• Same-Sex Couples State Filing Information
• Is my military income taxable to Washington DC (District of Columbia)?
• How do I deduct the military spouse's income on the Washington DC (District of Columbia) return?
• What state(s) does the District Of Columbia have a Resident Reciprocal Agreement with?
• What is my residency status for DC?