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Do I have to file a DC income tax return? You must file a DC tax return if: You were a resident of the District of Columbia and you were required to file a federal tax return. (A resident is an individual domiciled in DC at any time during the taxable year);
- DC Individual and Fiduciary Income Tax Rates - otr
The taxable income of an individual who is domiciled in the...
- Individual Income Tax Special Circumstances FAQs - otr
Individual Income Tax Special Circumstances FAQs. Which form...
- DC Individual and Fiduciary Income Tax Rates - otr
The taxable income of an individual who is domiciled in the District at any time during the tax year (or who maintains an abode in the District for 183 or more days during the year) or of a DC estate or trust is subject to tax at the following rates: Rates for Tax Years 2022 and 2023.
Tax on residents and nonresidents — Credits — In general. (a) The amount of tax payable under this subchapter by a resident of the District in respect to the taxable year shall be reduced by a credit equal to the amount of individual income tax such individual is required to pay and, in fact, has paid to any state, territory or possession ...
Individual Income Tax Special Circumstances FAQs. Which form do I file if I was a part-year resident of the District of Columbia? Use Form D-40 (visit Tax Forms, Publications, and Resources); however, you must prorate your standard deduction or itemized deductions and your personal exemptions. What if I live in DC and work in Maryland or Virginia?
9 kwi 1997 · Tax on residents and nonresidents — “Taxable income” defined. For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of the personal exemptions and credits for dependents allowed by § 47-1806.02 and that portion of the entire ...
The District of Columbia (DC) Office of Tax and Revenue (OTR) issued “OTR Tax Notice 2022-03,” which provides guidance on the ability for DC residents to claim an individual income tax credit for certain taxes paid to nonresident states for mandatory or elective entity-level income taxes on pass-through entities (“PTE Taxes”).
Use Form D-40B, Non-Resident Request for a Refund or Ruling. What filing status should I use on my District of Columbia return if I filed as Head of Household on my federal return? Use the same filing status. Who should pay estimated taxes?
