District of Columbia state income tax — ITIN filer guide
District of Columbia uses a graduated income tax from 4% to 10.75% (tax year 2026), administered by the DC Office of Tax and Revenue (OTR). This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.
GRADUATED: 4% – 10.75% · 7 brackets
- State return form: Form D-40
- Deadline (tax year 2026): April 15, 2027 (DC follows the federal deadline, adjusted for DC Emancipation Day when applicable)
- Who must file: Must file a D-40 if you lived in DC and were required to file a federal return (also if a DC resident 183+ days)
- State sales tax: 6%
- Special regime: DC is not a state but taxes residents like one; Congress bars DC from taxing non-resident commuters' wages
District of Columbia refund timing
- E-filed returns: about 6 weeks (e-filed with direct deposit); OTR has cited up to 8 weeks under enhanced security screening
- Paper returns: 8-12 weeks
- Check your District of Columbia refund status
State tax agency
- DC Office of Tax and Revenue (OTR) — otr.cfo.dc.gov
- Phone: (202) 727-4829
- Free filing option: MyTax.DC.gov — free D-40 filing portal
Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.
Filing with an ITIN
Your ITIN is fully accepted on the District of Columbia state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:
- Complete your federal return first (Form 1040 + ITIN)
- Transfer your federal figures to Form D-40
- Apply state-specific deductions and credits
- E-file — MyTax.DC.gov — free D-40 filing portal
- Or visit a VITA site for free in-person preparation
District of Columbia state EITC — do ITIN filers qualify?
The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:
DC Earned Income Tax Credit (DC EITC) — 100% of federal for TY2025 per OTR (phased up from 70% in TY2022-24) of the federal EITC (refundable)
✓ OPEN to ITIN filers
OTR: filers with a valid ITIN qualify if they meet all federal EITC criteria except having an SSN; DC EITC refunds of $1,200+ are paid in 12 monthly installments
See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.
Related procedural information
- What is an ITIN? Apply for one
- Filing federal taxes with ITIN
- IRS notice codes — CP14, CP2000, and more
- ITIN-friendly banks comparison
- Free VITA tax help by state
- Tax software comparison
- State tax agency directory — all 52 jurisdictions
Last verified: 2026-06-11. Primary source: DC Office of Tax and Revenue (OTR).
General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.