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District of Columbia Form D-40 (2025)
Your 2025 federal return, carried into District of Columbia as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.
This is a hypothetical District of Columbia return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.
Federal — Form 1040
Total income0
Adjusted gross income0
Taxable income—
Total tax—
District of Columbia — Form D-40
State income—
Taxable income—
Total tax—
Refund or amount owednot computed — not your resident state
Form D-40 — District of Columbia Resident Income Tax Return
A working replica. Not an Office of Tax and Revenue form and not for filing.
Office of Tax and Revenue
Tax year 2025
Tax year 2025
Federal starting figure
Federal starting figure: blankAdditions
Additions: blankSubtractions
Subtractions: blankState income
State income: blankDeduction
Deduction: blankExemptions
Exemptions: blankTaxable income
Taxable income: blankTax before credits
Tax before credits: blankNonrefundable credits
Nonrefundable credits: blankTotal tax
Total tax: blankPayments, refund and amount owed
not figuredThis engine does not yet figure District of Columbia’s withholding, estimated payments or settlement. Form D-40 has those lines; they are missing from this page, not from the form.
Worksheets and schedules behind these figures
Social security subtraction
Social security subtraction: blankUnemployment subtraction
Unemployment subtraction: blankWhat this District of Columbia return is missing
- DC Health Care Shared Responsibility payment (line 25)too lowD.C. Code §47-5101 et seq. · the greater of $745 a head or 2.5% of income above the filing threshold, for a filer without qualifying coverage; nil for the covered, who are the large majority
- The DC earned income tax credit, raised to 100% of the federal credit for 2025too highD.C. Code §47-1806.04(f) · 100% of the federal EIC, refundable — up to $8,046 with three children, and $649 without
- The child and dependent care credit (line 21, 32% of the federal credit)too highD.C. Code §47-1806.04(c) · 32% of the federal child and dependent care credit
- The Schedule H property tax credittoo highD.C. Code §47-1806.06 · up to $1,425 for a qualifying renter or homeowner
- DC itemized deductions and their limitation above $200,000 of DC AGIdirection unknownD.C. Code §47-1803.03(b)(2) · the excess of DC itemized deductions over the standard amount, less the limitation above $200,000 of DC AGI
- Schedule I additions (Calculation A) including franchise tax deducted federallytoo lowD.C. Code §47-1803.02(a)(1) · the Schedule I additions a filer has; nil for a wage or retirement filer
- Schedule I subtractions (Calculation B) and government survivor benefitstoo highD.C. Code §47-1803.02(a)(2) · DC and federal government survivor benefits, and the rest of the catalogue
- Taxable state and local refunds subtracted at line 9too highD.C. Code §47-1803.02(a)(2) · the prior year refund included in federal AGI; nil for a standard-deduction filer
What this District of Columbia return is not telling you
- blankdc40.base_start could not be figured.
- blankdc40.additions could not be figured.
- blankdc40.social_security_subtraction could not be figured.
- blankdc40.unemployment_subtraction could not be figured.
- blankdc40.subtractions could not be figured.
- blankdc40.state_agi could not be figured.
- blankdc40.deduction could not be figured.
- blankdc40.exemptions could not be figured.
- blankdc40.taxable_income could not be figured.
- blankdc40.tax_before_credits could not be figured.
- blankdc40.nonrefundable_credits could not be figured.
- blankdc40.total_tax could not be figured.