The Miscellaneous Forms section contains District of Columbia forms that may be needed for special filing situations, such as making estimated tax payments, requesting an extension, calculating an underpayment penalty, claiming a refund for a deceased taxpayer, or protecting an injured spouse's portion of a joint refund.
What Can Be Found in the Miscellaneous Forms Section?
Estimated Payment Vouchers (Form D-40ES)
Form D-40ES is used to generate estimated tax payment vouchers for taxpayers who expect to owe DC income tax and need to make payments throughout the year.
Estimated payments are commonly made by taxpayers who:
- Are self-employed
- Receive income not subject to withholding
- Expect to have a balance due when filing their return
Underpayment of Estimated Income Tax by Individuals (Form D-2210)
Form D-2210 is used to determine whether a taxpayer owes a penalty for underpaying estimated taxes during the year.
This form may be necessary when:
- Estimated tax payments were not made when required
- Payments made were less than the required amount
- Tax was not paid evenly throughout the year
The form calculates any penalty that may apply.
Statement of Person Claiming Refund Due a Deceased Taxpayer (Form FR-147)
Form FR-147 is used when a refund is being claimed on behalf of a taxpayer who is deceased.
This form helps establish the claimant's right to receive the refund and may be required when the refund cannot be issued automatically to a surviving spouse or estate representative.
Extension of Time to File a DC Income Tax Return (Form FR-127)
Form FR-127 is used to request an extension of time to file a District of Columbia income tax return.
Keep in mind:
- An extension provides additional time to file the return.
- An extension does not provide additional time to pay any tax due.
- Any expected tax liability should be paid by the original due date to help reduce penalties and interest.
Injured Spouse Allocation (Form DC-8379)
Form DC-8379 is used when a taxpayer files a joint return and all or part of the refund may be applied to a spouse's past-due obligations.
Examples of obligations that may cause a refund offset include:
- Past-due child support
- Certain federal or state debts
- Other qualifying government obligations
The Injured Spouse Allocation helps determine the portion of the refund that belongs to the spouse who is not responsible for the debt.
When Should the Miscellaneous Forms Section Be Used?
Use this section when you need to:
- Generate estimated tax payment vouchers.
- Calculate an underpayment penalty.
- Request an extension to file.
- Claim a refund on behalf of a deceased taxpayer.
- Protect an injured spouse's share of a joint refund.
Additional Notes
- Most taxpayers will not need every form found in this section.
- These forms are intended for specific filing situations and should only be completed when applicable.
- Information entered in these forms may affect your refund, balance due, penalties, or filing requirements.
- Review all entries carefully before filing your District of Columbia return.