According to the District of Columbia Instructions for Form D-40, “you must use the same filing status on your DC tax return as you did on your federal tax return.”
You must file a DC Individual Income 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 member of the 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, or if you qualify for and want to receive the following refundable credits:
- The DC Earned Income Credit;
- Schedule N, Non-Custodial Parent Earned Income Credit
- Schedule H, Homeowner and Renter Property Tax Credit; or
- Schedule ELC, Early Learning Tax Credit.
- You are the spouse of an exempt military person or of any other exempt person such as a nonresident presidential appointee or an elected official.
District of Columbia Standard Deduction per filing status:
- Single, $12,000
- Head of Household, $18,000
- Married Filing Jointly/RDP, $24,000
- Married Filing Separately/RDP, $12,000
- Married Filing Separately/RDP on same return, $24,000
- Dependent claimed by someone else, see worksheet
- Qualifying Widow(er) with dependent children, $24,000
An additional standard deduction amount of $1,300 ($1,600 if single or head of household) is allowed if you were born before January 2, 1954, 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.
You do not need to file a DC Individual Income tax return if:
- You were not required to file a 2018 federal income tax return
- You were not considered a resident of DC during 2018
- 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 2018
- You were a justice of the US Supreme Court and were not domiciled in DC during any part of 2018.
- 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 and your spouse/registered domestic partner were part year residents of DC during different periods of 2018, you cannot file separately on the same return. You must file separate returns.
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.
For more information, see:
- 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?a)
- What state(s) does the District Of Columbia have a Resident Reciprocal Agreement with?
- What is my residency status for DC?