Form D-40-40EZ Fillable 2015 Individual Income Tax Forms and Instructions for Single and Joint Filers with No Dependents and All Other Filers

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00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00$ 00 X 40 Enter result > $ 00 x 40 Enter result > 13d $ 00 0175 0265 0351 0259 2013 Government of the Distric t of Columbia 32 the amount from federal Form 2441 Line 9 Enter the result on 40P 40P P1 47 1801 04 (44) Every individual who itemizes the deductions 47 4101 through 4107 5 7 2 0 4 00 8 E L M A calculator and Renter Property Tax Credit Any age and permanently and totally disabled Can be both letters and numbers Contact our Customer Service Administration: 202 727 4TAX (4829) Corporate franchise tax; DC Form D 2210 Underpayment of Estimated Income Tax by DC Form D 2440 Disability Income Exclusion (and any certification); DC Form D 2441 Child and Dependent Care Credit for Part Year DC Form FR 147 Refund Claim for Deceased Taxpayer with letters DC Schedule H; DC Schedule I; DC Schedule N; DC Schedule S (if claiming exemptions other than yourself); DC Schedule U; Do not use this voucher to make estimated tax payments Enter the amount of your payment Excise tax; Gross Income If you are reducing your interest income on a bond by the amount of the If you are reporting original issue discount (OID) in an amount less than the If you had a foreign account or you received a distribution from or were a If you have accrued interest from a bond; If you have any interest received from a seller financed mortgage and the If you received interest or ordinary dividends as a nominee; or Information and Dependents Interest and Ordinary Dividends Last name Social Security Number OFFICIAL USE ONLY License tax; Mail the D 40P with but not attached to your D 40 or D 40EZ tax return in the envelope provided in this tax book96169 Make check or money order (US dollars) payable to the DC Treasurer Make sure your name and address appear on your payment (check or money order) not to be filed (mock) joint federal return Occupation tax Otherwise represent you before OTR s military orders they will file Form D 40 and will Schedule I Square number Suffix number Lot number Staple your payment to the D 40P voucher Do not attach your payment to your D 40 or D 40EZ return Tax period ending (MMYY) The accounts were with a US military banking facility operated by a US the amount the teacher paid during the year for basic and necessary The combined value of the accounts was $10 000 or less during the whole The total income reported on your federal return the tuition and fees paid during the year for postgraduate education there is a gap between filing i e filed in 2012 and 2013 but three or more qualifying children is $47 747 ($53 267 married filing jointly) to and Subtractions from To avoid penalties and interest pay in full by April 18 2016 Under age 19 at the end of 2015; or Under age 24 at the end of 2015 and a full time student; or Unincorporated business franchise tax; and Visit our Walk In Center 1101 4th St SW 2nd Floor You and/or your spouse/registered domestic partner were partyear You were an officer or employee of a commercial bank that is supervised You were an officer or employee of a domestic corporation with securities "cash back" at participating merchants and one time withdrawal of funds at a Visa member bank but there may be fees for some "Domicile" is where a person has his or her permanent home To change "from" and "to" boxes and enter the number of months in DC Complete "Individual Income Forms" and select form needed # of stations # of vehicles #1 #2 #3 #1 #2 #3 #1 #3 $ $ $1 Wages salaries tips etc 1 $ 00 per month $ 00 per month #1 #3 $ 00 X 32 Enter result > $0 49 $0 $2 500 2 549 $101 $5 000 5 049 $201 $7 500 7 549 $1 000 1 049 $41 3 500 3 549 141 $6 000 6 049 $241 8 500 8 549 $1 452 $1 482 $1 542 $1 962 38 500 38 549 2 112 $10 000 10 049 $402 $15 000 15 049 $702 $10 000 9 17 4912 49 $10 000 per qualified alternative fuel vehicle refueling property or vehicle charging station The cost of the purchase of the land on $10 500 49 rounds to $10 500 $10 500 50 rounds to $10 501 $100 000 $7 000 $1000 00 $11 000 11 049 $462 13 500 13 549 612 $12 000 12 049 $522 14 500 14 549 672 $12 500 12 549 $552 $12 500 14 999 $15 000 9 $150 000 No amount of the personal exemption shall be available $16 000 16 049 $762 $17 000 17 049 $822 $17 500 17 549 $852 $17 500 19 999 $2 000 $2 000 2 049 $81 4 500 4 549 181 $7 000 7 049 $281 9 500 9 549 381 $2 727 $2 762 $2 832 $20 000 20 049 $1 002 $22 500 22 549 $1 152 $25 000 25 049 $1 302 $27 500 27 549 $200 000 ($100 000 if Married filing separately) stop here and enter this amount on Line 16 of the D 40 d $200 000 of DC AGI ($100 000 for a separate return filed by a married $21 000 21 049 $1 062 23 500 23 549 1 212 $1 362 28 500 28 549 $22 000 22 049 $1 122 24 500 24 549 1 272 $1 422 29 500 29 549 $25 000 $40 000 The amount of property tax that exceeds 4 0% of the adjusted gross income of the tax filing unit $26 000 26 049 $27 000 27 049 $27 500 29 999 $25 000 9$22 500 24 999 $20 000 922 49 27 49 $28 250 plus 8 95% of the excess above $3 322 58 500 58 549 3 497 $3 815 $65 000 65 049 $3 857 65 500 65 549 $30 000 30 049 $1 602 $32 500 32 549 $1 752 $35 000 35 049 $1 902 $37 500 37 549 $2 052 $3000 in the 3rd Period and $4000 in the 4th Period $31 000 31 049 $1 662 33 500 33 549 1 812 $32 000 32 049 $1 722 34 500 34 549 1 872 $350 000 $36 000 36 049 $37 000 37 049 $2 022 $37 500 39 999 $30 000 932 49 $35 000 9$32 500 34 999 37 49 $4 027 $67 500 67 549 $4 240 $4 282 $4 367 $40 000 $40 000 40 049 $2 202 $42 500 42 549 $2 377 $45 000 45 049 $2 552 $47 500 47 549 $41 000 41 049 $2 272 43 500 43 549 2 447 $2 622 48 500 48 549 $42 000 42 049 $2 342 44 500 44 549 2 517 $2 692 49 500 49 549 $46 000 46 049 $47 000 47 049 $47 500 49 999 $45 000 9$42 500 44 999 $40 000 942 49 47 49 $5 200 Head of household filers are allowed a standard deduction of $5 302 $82 500 82 549 $5 515 $85 000 85 049 $5 727 $87 500 87 549 $5 557 85 500 85 549 5 770 $88 000 88 049 $5 940 $5 982 $50 000 50 049 $2 902 $52 500 52 549 $3 077 $55 000 55 049 $3 252 $57 500 57 549 $3 427 $51 000 51 049 $2 972 53 500 53 549 3 147 $52 000 52 049 $3 042 54 500 54 549 3 217 $56 000 56 049 $57 000 57 049 $3 392 $57 500 59 999 $50 000 952 49 $55 000 9$52 500 54 999 57 49 $6 067 $6 500 Married/registered domestic partners filing jointly qualifying $60 000 60 049 $3 602 $62 500 62 549 $61 000 61 049 $3 687 63 500 63 549 $62 000 62 049 $3 772 64 500 64 549 3 985 $4 197 69 500 69 549 $66 000 66 049 $67 000 67 049 $67 500 69 999 $62 500 64 999 $65 000 9$60 000 962 49 67 49 $7 500 9 999 $5 000 7 499 $0 2 499 $2 500 4 999 $70 000 70 049 $4 452 $72 500 72 549 $4 665 $75 000 75 049 $4 877 $77 500 77 549 $5 090 $71 000 71 049 $4 537 73 500 73 549 4 750 $72 000 72 049 $4 622 74 500 74 549 4 835 $76 000 76 049 $77 000 77 049 5 047 $77 500 79 999 $70 000 72 949 $75 000 9$72 500 74 999 77 49 $80 000 80 049 $81 000 81 049 $5 387 83 500 83 549 $82 000 82 049 $5 472 84 500 84 549 5 685 89 500 89 549 $87 000 87 049 $5 897 $87 500 89 999 $85 000 9$80 000 9 $82 500 84 999 87 4982 49 $90 000 $91 000 91 049 $6 237 93 500 93 549 6 450 $96 000 96 049 $6 662 98 500 98 549 6 875 $92 000 92 049 $6 322 94 500 94 549 6 535 $92 500 94 999 $90 000 9 $95 000 $97 000 97 049 $6 747 $97 500 $100 000$95 000 9 $Fill in if minus ( D 40 or D 40EZ ) on your payment Attach your payment to the ("Dependents claimed by someone else" enter 0) ($1 775 divided by 12) ($100 000 if Married filing separately) stop here and enter this amount on Line 17 of the D 40 c ($1500 maximum); ($60 000 for a claimant age 70 or older) do not claim the (1) If a servicemember s legal residence for taxes is not in DC but the (2) If a servicemember s legal residence for taxes is not in DC but the (20% of rent paid) in excess of the applicable percentage of the total federal adjusted gross income of the tax filing unit The (202) 535 2600 | doee dc gov (202) 727 4829 (3) If a servicemember s legal residence for taxes is in DC and the (claimed on 1040 1040A or 1040EZ) (D 40) to contribute to a cleaner Anacostia River! (DEPENDENT #2) (DEPENDENT #3) (DEPENDENT #4) (DEPENDENT #5) (DEPENDENT #6) (DEPENDENT #7) (dollars only) $ 00 (e) liquefied petroleum gas; (f) biodiesel (excluding kerosene); (g) electricity from a vehicle charging station; or (h) hydrogen (Enter total of all state tax credits on Line 2 below ) (For Individuals without federal Schedule SE Schedule C Schedule C EZ and who were not members of the clergy (Form 1040 1040A 1040EZ 1040NR or 1040NR EZ) and (from federal Form 4972) (i) taxable refunds credits or offsets of state and local (Ignore line 5) Clergy and Church employees take note of special instructions (iii) federal taxable amount of social security or tier 1 railroad (lesser of Line 2 and 3) (Note: Calculations A and B are on Schedule I) (Note: These instructions are for tax year 2015 only ) (OTR) will do it when your return is processed and will notify you (PTIN) and telephone number You the taxpayer(s) is/are responsible (see D 40 instructions for Schedule N) (see DC Code 32 701 (3) and 702) or same sex spouse is deductible (See instructions for Line 3: Rent (See instructions on reverse) (SSA) of the United States Government To apply for a (The 2nd period includes the 1st period amount 3rd period includes the (This is not a tax table) (under age 70) or $60 000 (age 70 or older) Do not claim this credit (You may allocate this amount as you wish ) (You may allocate this amount as you wish ) *140401010000* *140401010000**140401010000* *150400110000* *150400120000* *150400130000* *150400140000*Last name and SSN *150400160000* *150400210000* *150401010000* *151270110000* *159980110000* *159980120000* *159980130000* *159980140000* *If AGI is greater than $150 000 see instructions on page 27 *If combined AGI exceeds $150 000 see instructions page 27 *Note: Since income reported on Federal Form 8814 Parents Election to Report Child s Interest and Dividends and included in the parents federal [Amharic] [Chinese] [French] Si vous avez besoin d aide en Fran ais appelez le (202) 727 4829 et l assistance [Korean] (202) 727 4829 [Spanish] Si necesita ayuda en Espa ol por favor llame al (202) 727 4829 para [Vietnamese] N u qu v c n gi p d v ti ng Vi t xin g i (202) 727 4829 d ch ng t i 0 $24 999 The amount of property tax that exceeds 3 0% of the adjusted gross income of the tax filing unit 0 $60 000 The amount of property tax that exceeds 3 0% of the adjusted gross income of the tax filing unit 00/0000/00 02/15R 04/15/15 06/15/15 09/15/15 01/15/16 1 $ 00 1 050 1 099 43 3 550 3 599 143 6 050 6 099 243 8 550 8 599 1 100 1 149 45 3 600 3 649 145 6 100 6 149 245 8 600 8 649 345 1 150 1 199 47 3 650 3 699 147 6 150 6 199 247 8 650 8 699 347 1 2 3 4 5 6 7 8 9 10 1 200 1 249 49 3 700 3 749 149 6 200 6 249 249 8 700 8 749 349 1 2015 DC Tax Liability total tax from your DC Individual Income Tax Return $ 1 250 1 299 51 3 750 3 799 151 6 250 6 299 251 8 750 8 799 351 1 300 1 349 53 3 800 3 849 153 6 300 6 349 253 8 800 8 849 353 1 350 1 399 55 3 850 3 899 155 6 350 6 399 255 8 850 8 899 1 400 1 449 57 3 900 3 949 157 6 400 6 449 257 8 900 8 949 1 450 1 499 59 3 950 3 999 159 6 450 6 499 259 8 950 8 999 1 455 1 458 1 461 1 464 1 467 1 470 1 473 1 476 1 479 1 485 1 488 1 491 1 494 1 497 1 500 1 500 1 549 61 $4 000 4 049 $161 6 500 6 549 261 $9 000 9 049 1 503 1 506 1 509 1 512 1 515 1 518 1 521 1 524 1 527 1 530 1 533 1 536 1 539 1 545 1 548 1 550 1 599 63 4 050 4 099 163 6 550 6 599 263 9 050 9 099 363 1 551 1 554 1 557 1 560 1 563 1 566 1 569 1 572 1 575 1 578 1 581 1 584 1 587 1 590 1 593 1 596 1 599 1 600 1 649 65 4 100 4 149 165 6 600 6 649 265 9 100 9 149 365 1 650 1 699 67 4 150 4 199 167 6 650 6 699 267 9 150 9 199 367 1 700 1 749 69 4 200 4 249 169 6 700 6 749 269 9 200 9 249 369 1 750 1 799 71 4 250 4 299 171 6 750 6 799 271 9 250 9 299 1 800 1 849 73 4 300 4 349 173 6 800 6 849 273 9 300 9 349 1 800 TAX FORM (1 800 829 3676) 1 850 1 899 75 4 350 4 399 175 6 850 6 899 275 9 350 9 399 1 900 1 949 77 4 400 4 449 177 6 900 6 949 277 9 400 9 449 377 1 950 1 999 79 4 450 4 499 179 6 950 6 999 279 9 450 9 499 379 1 Child s name #1 1 DC Non custodial parent EITC (see Schedule N) 1 1 DC Statehood Delegation Fund 1 1 Enter federal AGI of tax filing unit (Line 1 Section A Schedule H or 1 Enter state income tax credit 1 Federal adjusted gross income of the tax filing unit From Line 32 on page 2 (see instructions) 1 Fill in only one: Married filing separately on same return Enter combined amounts for Lines 4 42 See instructions 1 For D C taxpayers 2 Rollovers are not considered contributions for D C tax purposes 3 To be eligible for the 2013 tax year 1 Is your Federal Adjusted Gross Income for 2015 less than: 1 Part year DC resident enter the portion of adjustments (from Federal Form 1040; 1 $ 00 1 Taxable interest from US Treasury bonds and other obligations See instructions on other side 1 $ 00 1 Total estimated income tax liability for 2015 1 Total wages salaries tips unemployment compensation etc 1 Wages salaries tips etc 1 $ 1) has been approved by the DC public schools; and 10 $ 00 10 $ 00 10 050 10 099 405 12 550 12 599 555 15 050 15 099 705 17 550 17 599 855 10 100 10 149 408 12 600 12 649 558 15 100 15 149 708 17 600 17 649 858 10 150 10 199 411 12 650 12 699 561 15 150 15 199 711 17 650 17 699 861 10 200 10 249 414 12 700 12 749 564 15 200 15 249 714 17 700 17 749 864 10 250 10 299 417 12 750 12 799 567 15 250 15 299 717 17 750 17 799 867 10 300 10 349 420 12 800 12 849 570 15 300 15 349 720 17 800 17 849 870 10 350 10 399 423 12 850 12 899 573 15 350 15 399 723 17 850 17 899 873 10 400 10 449 426 12 900 12 949 576 15 400 15 449 726 17 900 17 949 876 10 450 10 499 429 12 950 12 999 579 15 450 15 499 729 17 950 17 999 879 10 500 10 549 432 $13 000 13 049 $582 15 500 15 549 732 $18 000 18 049 $882 10 550 10 599 435 13 050 13 099 585 15 550 15 599 735 18 050 18 099 885 10 600 10 649 438 13 100 13 149 588 15 600 15 649 738 18 100 18 149 888 10 650 10 699 441 13 150 13 199 591 15 650 15 699 741 18 150 18 199 891 10 700 10 749 444 13 200 13 249 594 15 700 15 749 744 18 200 18 249 894 10 750 10 799 447 13 250 13 299 597 15 750 15 799 747 18 250 18 299 897 10 800 10 849 450 13 300 13 349 600 15 800 15 849 750 18 300 18 349 900 10 850 10 899 453 13 350 13 399 603 15 850 15 899 753 18 350 18 399 903 10 900 10 949 456 13 400 13 449 606 15 900 15 949 756 18 400 18 449 906 10 950 10 999 459 13 450 13 499 609 15 950 15 999 759 18 450 18 499 909 10 Address of 10 Income reported and taxed this year on a DC franchise or fiduciary return 10 Line 8 multiplied by Line 9 10 Loan repayment awards received by health care professionals from DC government 10 $ 00 10 Pensions and annuities: Taxable amount 10 10 Pensions and annuities: Taxable amount 10 10 Property tax credit Use the "Computing Your Property Tax Credit" worksheet Enter here and on Line 28 of the D 40 10 Tax and/or contribution(s) Add Lines 8 9a 9b 9c and 9d 10% of the tax required to be shown on the return; or 100 149 5 2 600 2 649 105 5 100 5 149 205 7 600 7 649 305 100% of the state and local taxes should be subtracted from the federal 1040 1040A or 1040EZ If the federal AGI of the tax filing 1040 is equal to or less than $150 000 1040A; or 1040NR) that relate to the time you resided outside DC 1040EZ 1040NR or 1040NR EZ Please be careful since the 1040EZ and use the Schedule H pages 2 3 and 4 to determine 1040NR or 1040NR EZ plus any unemployment compensation 11 $ 00 11 050 11 099 465 13 550 13 599 615 11 100 11 149 468 13 600 13 649 618 16 100 16 149 768 18 600 18 649 918 11 150 11 199 471 13 650 13 699 621 16 150 16 199 771 18 650 18 699 921 11 200 11 249 474 13 700 13 749 624 16 200 16 249 774 18 700 18 749 924 11 250 11 299 477 13 750 13 799 627 16 250 16 299 777 18 750 18 799 927 11 300 11 349 480 13 800 13 849 630 16 300 16 349 780 18 800 18 849 930 11 350 11 399 483 13 850 13 899 633 16 350 16 399 783 18 850 18 899 933 11 400 11 449 486 13 900 13 949 636 16 400 16 449 786 18 900 18 949 936 11 450 11 499 489 13 950 13 999 639 16 450 16 499 789 18 950 18 999 939 11 500 11 549 492 $14 000 14 049 $642 16 500 16 549 792 $19 000 19 049 $942 11 550 11 599 495 14 050 14 099 645 16 550 16 599 795 19 050 19 099 945 11 600 11 649 498 14 100 14 149 648 16 600 16 649 798 19 100 19 149 948 11 650 11 699 501 14 150 14 199 651 16 650 16 699 801 19 150 19 199 951 11 700 11 749 504 14 200 14 249 654 16 700 16 749 804 19 200 19 249 954 11 750 11 799 507 14 250 14 299 657 16 750 16 799 807 19 250 19 299 957 11 800 11 849 510 14 300 14 349 660 16 800 16 849 810 19 300 19 349 960 11 850 11 899 513 14 350 14 399 663 16 850 16 899 813 19 350 19 399 963 11 900 11 949 516 14 400 14 449 666 16 900 16 949 816 19 400 19 449 966 11 950 11 999 519 14 450 14 499 669 16 950 16 999 819 19 450 19 499 969 11 Amount of 11 DC and federal government survivor benefits see instructions 11 Enter information from your real property tax bill or assessment If a section is blank on your property tax bill leave it blank here 11 Health care insurance premiums paid by an employer for an employee s registered 11 $ 00 11 Rental real estate royalties partnerships S Corp trusts etc Fill in if minus 11 Rental real estate royalties partnerships S Corp trusts etc Fill in if minus 11 11 Total DC income tax withheld shown on Forms W 2 and 1099 attach these forms 11 Underpayment interest Total of amounts from Line 10 110% exception 110% of the tax due shown on your 2014 DC tax return You 110% times the corrected amount You must have been a DC 1101 4th St SW 2nd Floor 1101 4th St SW 2nd Floor 2000 14th St NW Lobby 300 Indiana Av NW Lobby 12 $ 00 12 050 12 099 525 14 550 14 599 675 12 100 12 149 528 14 600 14 649 678 17 100 17 149 828 19 600 19 649 978 12 150 12 199 531 14 650 14 699 681 17 150 17 199 831 19 650 19 699 981 12 200 12 249 534 14 700 14 749 684 17 200 17 249 834 19 700 19 749 984 12 250 12 299 537 14 750 14 799 687 17 250 17 299 837 19 750 19 799 987 12 300 12 349 540 14 800 14 849 690 17 300 17 349 840 19 800 19 849 990 12 350 12 399 543 14 850 14 899 693 17 350 17 399 843 19 850 19 899 993 12 400 12 449 546 14 900 14 949 696 17 400 17 449 846 19 900 19 949 996 12 450 12 499 549 14 950 14 999 699 17 450 17 499 849 19 950 19 999 999 12 Date payments were #1 (MMDDYYYY) #2 (MMDDYYYY) #3 (MMDDYYYY) 12 DC Poverty Lawyer Loan Assistance See instructions on other side 12 $ 00 12 Farm income Fill in if minus 12 Farm income Fill in if minus 12 12 Other subtractions from DC Schedule I Calculation B Line 16 12 Taxpaidwithextensionoftimetofileorwithoriginalreturnifthisisanamendedreturn 1200 First Street NE Washington DC 20002 13 DC Earned Income Tax Credit Leave blank if you took Line 7 DC Low Income Credit (LIC) 13 Other See instructions on other side 13 $ 00 13 Total payments made during 2015 $ 00 $ 00 $ 00 13 Total subtractions from DC income Lines 7 12 13 Unemployment compensation 13 13 Unemployment compensation 13 13a Enter number of qualified EITC children 13b Enter your earned income amount13c For filers with qualifying children Enter federal EIC 13b $ 13e $ 13e For filers without qualifying children See instructions for special calculations Enter result > 14 $ 00 14 Computation: Using the amount on Line 3 of Form D 40 find the correct Earned Income Credit (EIC) amount from the EIC table in the 14 DC adjusted gross income Line 6 minus Line 13 14 Military Spouse Residency Relief Act See instructions on other side 14 $ 00 14 Social security benefits: Taxable amount 14 14 Social security benefits: Taxable amount 14 14 Total tax payments and credits Add lines 11 12 and 13d or 13e 15 Deduction type Take the same type as you took on your federal return Fill in which type: 15 Other income Attach separate sheet(s) Fill in if minus 15 Other income Attach separate sheet(s) Fill in if minus 15 15 Refund If Line 14 is the larger subtract Line 10 from Line 14 15 RESERVED 15 $ 00 150 199 7 2 650 2 699 107 5 150 5 199 207 7 650 7 699 307 16 $ 00 16 050 16 099 765 16 Add Lines 1 through 15 in each column Fill in if minus 16 Add Lines 1 through 15 in each column Fill in if minus 16 16 Amount owed If Line 10 is the larger subtract Line 14 from Line 10 See payment options in instructions 16 DC deduction amount Do not copy from federal return For amount to enter see instructions 16 Total subtractions Add entries on Lines 1 7a and 8 15 Enter the total here and on D 40 Line 12 16 $ 00 17 050 17 099 825 17 Educator expenses 17 17 Educator expenses 17 17 Number of exemptions If more than 1 (more than 2 if filing jointly) or if you or your 17 Penalty $ 00 Interest $ 00 See instructions Enter result > 18 $ 00 18 500 18 549 912 18 550 18 599 915 18 Certain business expenses of reservists performing artists and 18 Certain business expenses of reservists performing artists and 18 Exemption amount *Multiply $1 775 by number on line 17 Part year DC residents see Calculation E in instructions 18 TOTAL AMOUNT DUE Add lines 16 and 17 19 $ 00 19 500 19 549 972 19 550 19 599 975 19 Add Lines 16 and 18 19 Health savings account deduction 19 19 Health savings account deduction 19 19 TOTAL REFUND Subtract Line 17 (results) from Line 15 and enter here 1st and 2nd period amounts the 4th period includes all period amounts) 1st Period 2nd Period 3rd Period 4th Period 2 $ 00 2 $ 00 2 050 2 099 83 4 550 4 599 183 7 050 7 099 283 9 550 9 599 383 2 100 2 149 85 4 600 4 649 185 7 100 7 149 285 9 600 9 649 385 2 150 2 199 87 4 650 4 699 187 7 150 7 199 287 9 650 9 699 2 200 2 249 89 4 700 4 749 189 7 200 7 249 289 9 700 9 749 2 250 2 299 91 4 750 4 799 191 7 250 7 299 291 9 750 9 799 2 300 2 349 93 4 800 4 849 193 7 300 7 349 293 9 800 9 849 393 2 350 2 399 95 4 850 4 899 195 7 350 7 399 295 9 850 9 899 395 2 400 2 449 97 4 900 4 949 197 7 400 7 449 297 9 900 9 949 397 2 450 2 499 99 4 950 4 999 199 7 450 7 499 299 9 950 9 999 2 730 2 734 2 737 2 741 2 744 2 748 2 751 2 755 2 758 2 765 2 769 2 772 2 776 2 779 2 783 2 786 2 790 2 793 2 797 2 800 2 804 2 807 2 811 2 814 2 818 2 821 2 825 2 828 2 835 2 839 2 842 2 846 2 849 2 853 2 856 2 860 2 863 2 867 2 870 2 874 2 877 2 881 2 884 2 888 2 891 2 895 2 898 2 Child s 2 DC Income tax withheld 2 Disability income exclusion from DC Form D 2440 Line 10 See instructions on other side 2 $ 00 2 Enter property taxes paid in 2015 or 20% of rent paid in 2015 2 Fill in if you are: Part year resident in DC from (month) to (month); number of months in DC See instructions 2 Income distributions eligible for income averaging on your federal tax return 2 $ 00 2 Money from other sources used to pay rent not included in AGI: 2 Multiply the amount on Line 1 by 90% ( 90) $ 2 Public Fund for Drug Prevention and Children at Risk 2 2 RESERVED2 2 Taxable interest 2 2 Taxable interest 2 2 Taxable interest and ordinary dividends (If more than $1500 file form D 40 ) 2 Total of Line 1 state tax credits and any additional tax credits from the attachments 2 2 Were you a DC resident taxpayer during the year? 2) has been a classroom teacher in a DC public school or public 20 $ 00 20 050 20 099 1 005 22 550 22 599 1 155 25 050 25 099 1 305 27 550 27 599 20 100 20 149 1 008 22 600 22 649 1 158 25 100 25 149 1 308 27 600 27 649 20 150 20 199 1 011 22 650 22 699 1 161 25 150 25 199 1 311 27 650 27 699 20 200 20 249 1 014 22 700 22 749 1 164 25 200 25 249 1 314 27 700 27 749 20 250 20 299 1 017 22 750 22 799 1 167 25 250 25 299 1 317 27 750 27 799 20 300 20 349 1 020 22 800 22 849 1 170 25 300 25 349 1 320 27 800 27 849 20 350 20 399 1 023 22 850 22 899 1 173 25 350 25 399 1 323 27 850 27 899 20 400 20 449 1 026 22 900 22 949 1 176 25 400 25 449 1 326 27 900 27 949 20 450 20 499 1 029 22 950 22 999 1 179 25 450 25 499 1 329 27 950 27 999 20 500 20 549 1 032 $23 000 23 049 $1 182 25 500 25 549 1 332 $28 000 28 049 20 550 20 599 1 035 23 050 23 099 1 185 25 550 25 599 1 335 28 050 28 099 20 600 20 649 1 038 23 100 23 149 1 188 25 600 25 649 1 338 28 100 28 149 20 650 20 699 1 041 23 150 23 199 1 191 25 650 25 699 1 341 28 150 28 199 20 700 20 749 1 044 23 200 23 249 1 194 25 700 25 749 1 344 28 200 28 249 20 750 20 799 1 047 23 250 23 299 1 197 25 750 25 799 1 347 28 250 28 299 20 800 20 849 1 050 23 300 23 349 1 200 25 800 25 849 1 350 28 300 28 349 20 850 20 899 1 053 23 350 23 399 1 203 25 850 25 899 1 353 28 350 28 399 20 900 20 949 1 056 23 400 23 449 1 206 25 900 25 949 1 356 28 400 28 449 20 950 20 999 1 059 23 450 23 499 1 209 25 950 25 999 1 359 28 450 28 499 20 DC taxable income Subtract Line 19 from Line 14 Enter result 20 Moving expenses 20 20 Moving expenses 20 200 249 9 2 700 2 749 109 5 200 5 249 209 7 700 7 749 2012 SCHEDULE S P2 2015 and you did not remarry/register in 2015 If legally separated do 2015 D 40 P1 2015 D 40 P2 2015 D 40EZ 2015 D 40P P1 2015 estimated income tax payments and amount applied from 2014 return 31 $ 2015 FR 127 P1 2015 SCHEDULE H P1 2015 SCHEDULE H PAGE 2 Last name and SSN 2015 SCHEDULE H PAGE 3 Last name and SSN 2015 SCHEDULE H PAGE 4 Last name and SSN 2015 SCHEDULE H WORKSHEET P2 2015 SCHEDULE H WORKSHEET P3 2015 SCHEDULE H WORKSHEET P4 2015 SCHEDULE H WORKSHEET P5 2015 SCHEDULE I P1 2015 SCHEDULE N P1 2015 SCHEDULE N P2 2015 SCHEDULE S P1 2015 SCHEDULE S P2 2015 SCHEDULE U 2015D 40P PaymentVoucher2014 D 40P Payment Voucher2014 D 40P Payment Voucher 202 442 6546 to request forms by mail 21 $ 00 21 050 21 099 1 065 23 550 23 599 1 215 26 050 26 099 1 365 28 550 28 599 21 100 21 149 1 068 23 600 23 649 1 218 26 100 26 149 1 368 28 600 28 649 21 150 21 199 1 071 23 650 23 699 1 221 26 150 26 199 1 371 28 650 28 699 21 200 21 249 1 074 23 700 23 749 1 224 26 200 26 249 1 374 28 700 28 749 21 250 21 299 1 077 23 750 23 799 1 227 26 250 26 299 1 377 28 750 28 799 21 300 21 349 1 080 23 800 23 849 1 230 26 300 26 349 1 380 28 800 28 849 21 350 21 399 1 083 23 850 23 899 1 233 26 350 26 399 1 383 28 850 28 899 21 400 21 449 1 086 23 900 23 949 1 236 26 400 26 449 1 386 28 900 28 949 21 450 21 499 1 089 23 950 23 999 1 239 26 450 26 499 1 389 28 950 28 999 21 500 21 549 1 092 $24 000 24 049 $1 242 26 500 26 549 1 392 $29 000 29 049 21 550 21 599 1 095 24 050 24 099 1 245 26 550 26 599 1 395 29 050 29 099 21 600 21 649 1 098 24 100 24 149 1 248 26 600 26 649 1 398 29 100 29 149 21 650 21 699 1 101 24 150 24 199 1 251 26 650 26 699 1 401 29 150 29 199 21 700 21 749 1 104 24 200 24 249 1 254 26 700 26 749 1 404 29 200 29 249 21 750 21 799 1 107 24 250 24 299 1 257 26 750 26 799 1 407 29 250 29 299 21 800 21 849 1 110 24 300 24 349 1 260 26 800 26 849 1 410 29 300 29 349 21 850 21 899 1 113 24 350 24 399 1 263 26 850 26 899 1 413 29 350 29 399 21 900 21 949 1 116 24 400 24 449 1 266 26 900 26 949 1 416 29 400 29 449 21 950 21 999 1 119 24 450 24 499 1 269 26 950 26 999 1 419 29 450 29 499 21 Deductible part of self employment tax 21 21 Deductible part of self employment tax 21 21 Tax If Line 20 is $100 000 or less use tax tables to find the tax If more use Calculation I in instructions 22 $ 00 22 050 22 099 1 125 24 550 24 599 1 275 27 050 27 099 1 425 29 550 29 599 22 100 22 149 1 128 24 600 24 649 1 278 27 100 27 149 1 428 29 600 29 649 22 150 22 199 1 131 24 650 24 699 1 281 27 150 27 199 1 431 29 650 29 699 22 200 22 249 1 134 24 700 24 749 1 284 27 200 27 249 1 434 29 700 29 749 22 250 22 299 1 137 24 750 24 799 1 287 27 250 27 299 1 437 29 750 29 799 22 300 22 349 1 140 24 800 24 849 1 290 27 300 27 349 1 440 29 800 29 849 22 350 22 399 1 143 24 850 24 899 1 293 27 350 27 399 1 443 29 850 29 899 22 400 22 449 1 146 24 900 24 949 1 296 27 400 27 449 1 446 29 900 29 949 22 450 22 499 1 149 24 950 24 999 1 299 27 450 27 499 1 449 29 950 29 999 22 Credit for child and dependent care expenses 22 Self employed SEP SIMPLE and qualified plans 22 22 Self employed SEP SIMPLE and qualified plans 22 23 $ 00 23 Non refundable credits from DC Schedule U Part 1a Line 7 Attach Schedule U 23 Self employed health insurance deduction 23 23 Self employed health insurance deduction 23 24 $ 00 24 DC Low Income Credit Use Calc LIC/EITC to see if LIC or EITC is a greater benefit See instructions 24 Penalty on early withdrawal of savings 24 24 Penalty on early withdrawal of savings 24 24a Enter the number of exemptions claimed on your federal return 25 $ 00 25 Alimony paid 25 25 Alimony paid 25 25 Total non refundable credits Add Lines 22 23 and 24 250 299 11 2 750 2 799 111 5 250 5 299 211 7 750 7 799 26 $ 00 26 IRA deduction 26 26 IRA deduction 26 26 Total tax 26 Total tax Subtract Line 25 from Line 21 If Line 21 is less than Line 25 leave Line 26 blank 27 DC Earned Income Tax Credit Leave blank if you took Line 24 DC Low Income Credit (LIC) 27 for D 40 taxpayers to determine which DC credit is better for you 27 Student loan interest deduction 27 27 Student loan interest deduction 27 27a Enter the number of qualified EITC children 27b Enter earned income amount 27b $ 00 27c For filers with qualifying children Enter federal EIC 27d $ 00 27e $ 27e $ 00 27e For filers without qualifying children See instructions for special calculations Enter result > 28 $ 00 28 Property Tax Credit From your DC Schedule H; attach a copy 28 Tuition and fees per Federal form 8917 28 28 Tuition and fees per Federal form 8917 28 29 $ 00 29 Domestic production activities deduction 29 29 Domestic production activities deduction 29 29 Refundable credits from DC Schedule U Part 1b Line 3 Attach Schedule U 3 $ 00 3 $ 00 3 $ 00 3 2014 DC Tax Liability total tax from your DC Individual Income Tax Return x 110% $ 3 2015 estimated tax payments 3 30% or 50% federal bonus depreciation and/or extra IRC 179 expenses claimed 3 $ 00 3 7 3 7 3 819 65 050 65 099 3 823 65 100 65 149 3 827 65 150 65 199 3 832 65 200 65 249 3 836 65 250 65 299 3 840 65 300 65 349 3 844 65 350 65 399 3 849 65 400 65 449 3 853 65 450 65 499 3 861 65 550 65 599 3 866 65 600 65 649 3 870 65 650 65 699 3 874 65 700 65 749 3 878 65 750 65 799 3 883 65 800 65 849 3 887 65 850 65 899 3 891 65 900 65 949 3 895 65 950 65 999 3 900 $4 112 68 500 68 549 3 904 66 050 66 099 4 116 68 550 68 599 3 908 66 100 66 149 4 121 68 600 68 649 3 912 66 150 66 199 4 125 68 650 68 699 3 917 66 200 66 249 4 129 68 700 68 749 3 921 66 250 66 299 4 133 68 750 68 799 3 925 66 300 66 349 4 138 68 800 68 849 3 929 66 350 66 399 4 142 68 850 68 899 3 934 66 400 66 449 4 146 68 900 68 949 3 938 66 450 66 499 4 150 68 950 68 999 3 Anacostia River Cleanup and Protection Fund 3 3 Child s date of birth 3 DC adjusted gross income Add Lines 1 and 2 3 Enter alternative fuel credits see instructions 3 Federal adjusted gross income From adjusted gross income lines on federal 3 Interest and dividend income of a child from Federal Form 8814* 3 $ 00 3 Multiply Line 1 by the applicable percentage ( 03 or 04) 3 Ordinary Dividends 3 3 Ordinary Dividends 3 3 Rent paid on the property in 2015 3 Total your refundable credits enter here and on Form D 40 Line 29 3 3 Were you between the ages of 18 and 30 as of December 31 2015? 3(a) Alternative fuel infrastructure private residence 3(b) Alternative fuel infrastructure public use 3(c) Alternative fuel vehicle conversion 30 $ 00 30 050 30 099 1 605 32 550 32 599 1 755 35 050 35 099 1 905 37 550 37 599 2 055 30 100 30 149 1 608 32 600 32 649 1 758 35 100 35 149 1 908 37 600 37 649 2 058 30 150 30 199 1 611 32 650 32 699 1 761 35 150 35 199 1 911 37 650 37 699 2 061 30 200 30 249 1 614 32 700 32 749 1 764 35 200 35 249 1 914 37 700 37 749 2 064 30 250 30 299 1 617 32 750 32 799 1 767 35 250 35 299 1 917 37 750 37 799 2 067 30 300 30 349 1 620 32 800 32 849 1 770 35 300 35 349 1 920 37 800 37 849 2 070 30 350 30 399 1 623 32 850 32 899 1 773 35 350 35 399 1 923 37 850 37 899 2 073 30 400 30 449 1 626 32 900 32 949 1 776 35 400 35 449 1 926 37 900 37 949 2 076 30 450 30 499 1 629 32 950 32 999 1 779 35 450 35 499 1 929 37 950 37 999 2 079 30 500 30 549 1 632 $33 000 33 049 $1 782 35 500 35 549 1 932 $38 000 38 049 $2 082 30 550 30 599 1 635 33 050 33 099 1 785 35 550 35 599 1 935 38 050 38 099 2 085 30 600 30 649 1 638 33 100 33 149 1 788 35 600 35 649 1 938 38 100 38 149 2 088 30 650 30 699 1 641 33 150 33 199 1 791 35 650 35 699 1 941 38 150 38 199 2 091 30 700 30 749 1 644 33 200 33 249 1 794 35 700 35 749 1 944 38 200 38 249 2 094 30 750 30 799 1 647 33 250 33 299 1 797 35 750 35 799 1 947 38 250 38 299 2 097 30 800 30 849 1 650 33 300 33 349 1 800 35 800 35 849 1 950 38 300 38 349 2 100 30 850 30 899 1 653 33 350 33 399 1 803 35 850 35 899 1 953 38 350 38 399 2 103 30 900 30 949 1 656 33 400 33 449 1 806 35 900 35 949 1 956 38 400 38 449 2 106 30 950 30 999 1 659 33 450 33 499 1 809 35 950 35 999 1 959 38 450 38 499 2 109 30 Add Lines 17 through 29 in each column 30 30 Add Lines 17 through 29 in each column 30 30 DC income tax withheld shown on Forms W 2 and 1099 Attach these forms 300 349 13 2 800 2 849 113 5 300 5 349 213 7 800 7 849 31 $ 00 31 050 31 099 1 665 33 550 33 599 1 815 36 050 36 099 1 965 38 550 38 599 2 115 31 100 31 149 1 668 33 600 33 649 1 818 36 100 36 149 1 968 38 600 38 649 2 118 31 150 31 199 1 671 33 650 33 699 1 821 36 150 36 199 1 971 38 650 38 699 2 121 31 200 31 249 1 674 33 700 33 749 1 824 36 200 36 249 1 974 38 700 38 749 2 124 31 2015 31 2015 estimated income tax payments and amount applied from 2014 return 31 2015 or were widowed prior to January 1 2015 and did not 31 2015 or your spouse/registered domestic partner died in 31 250 31 299 1 677 33 750 33 799 1 827 36 250 36 299 1 977 38 750 38 799 2 127 31 300 31 349 1 680 33 800 33 849 1 830 36 300 36 349 1 980 38 800 38 849 2 130 31 350 31 399 1 683 33 850 33 899 1 833 36 350 36 399 1 983 38 850 38 899 2 133 31 400 31 449 1 686 33 900 33 949 1 836 36 400 36 449 1 986 38 900 38 949 2 136 31 450 31 499 1 689 33 950 33 999 1 839 36 450 36 499 1 989 38 950 38 999 2 139 31 500 31 549 1 692 $34 000 34 049 $1 842 36 500 36 549 1 992 $39 000 39 049 $2 142 31 550 31 599 1 695 34 050 34 099 1 845 36 550 36 599 1 995 39 050 39 099 2 145 31 600 31 649 1 698 34 100 34 149 1 848 36 600 36 649 1 998 39 100 39 149 2 148 31 650 31 699 1 701 34 150 34 199 1 851 36 650 36 699 2 001 39 150 39 199 2 151 31 700 31 749 1 704 34 200 34 249 1 854 36 700 36 749 2 004 39 200 39 249 2 154 31 750 31 799 1 707 34 250 34 299 1 857 36 750 36 799 2 007 39 250 39 299 2 157 31 800 31 849 1 710 34 300 34 349 1 860 36 800 36 849 2 010 39 300 39 349 2 160 31 850 31 899 1 713 34 350 34 399 1 863 36 850 36 899 2 013 39 350 39 399 2 163 31 900 31 949 1 716 34 400 34 449 1 866 36 900 36 949 2 016 39 400 39 449 2 166 31 950 31 999 1 719 34 450 34 499 1 869 36 950 36 999 2 019 39 450 39 499 2 169 31 Subtract Line 30 from Line 16 Fill in if minus 31 Subtract Line 30 from Line 16 Fill in if minus 31 32 $ 00 32 050 32 099 1 725 34 550 34 599 1 875 32 100 32 149 1 728 34 600 34 649 1 878 37 100 37 149 2 028 39 600 39 649 2 178 32 150 32 199 1 731 34 650 34 699 1 881 37 150 37 199 2 031 39 650 39 699 2 181 32 200 32 249 1 734 34 700 34 749 1 884 37 200 37 249 2 034 39 700 39 749 2 184 32 250 32 299 1 737 34 750 34 799 1 887 37 250 37 299 2 037 39 750 39 799 2 187 32 300 32 349 1 740 34 800 34 849 1 890 37 300 37 349 2 040 39 800 39 849 2 190 32 350 32 399 1 743 34 850 34 899 1 893 37 350 37 399 2 043 39 850 39 899 2 193 32 400 32 449 1 746 34 900 34 949 1 896 37 400 37 449 2 046 39 900 39 949 2 196 32 450 32 499 1 749 34 950 34 999 1 899 37 450 37 499 2 049 39 950 39 999 2 199 32 Tax paid with extension of time to file or with original return if this is an amended return 32 Total federal adjusted gross income Add amounts entered on Line 31 Columns A I 33 $ 00 33 from Line 26 33 from Line 26 33 Total payments and refundable credits Add Lines 27d or 27e and 28 32 34 $ 00 34 $ 00 34 Amount you overpaid 34 Amount you overpaid 35 $ 00 35 $ 00 35 36 and 37 from Line 34 35 36 and 37 from Line 34 35 Amount to be applied 35 Amount to be applied 350 399 15 2 850 2 899 115 5 350 5 399 215 7 850 7 899 36 $ 00 36 $ 00 36 Penalty See instructions 36 Penalty See instructions 37 $ 00 37 $ 00 37 050 37 099 2 025 37 Underpayment Interest 37 Underpayment Interest 38 $ 00 38 $ 00 38 Refund Subtract sum of Lines 38 Refund Subtract sum of Lines 39 $ 00 39 $ 00 39 500 39 549 2 172 39 550 39 599 2 175 39 Contribution amount 39 Contribution amount 4 $ 00 4 $ 00 4 $ 00 4 031 67 550 67 599 4 036 67 600 67 649 4 040 67 650 67 699 4 044 67 700 67 749 4 048 67 750 67 799 4 053 67 800 67 849 4 057 67 850 67 899 4 061 67 900 67 949 4 065 67 950 67 999 4 070 $68 000 68 049 4 074 68 050 68 099 4 078 68 100 68 149 4 082 68 150 68 199 4 087 68 200 68 249 4 091 68 250 68 299 4 095 68 300 68 349 4 099 68 350 68 399 4 104 68 400 68 449 4 108 68 450 68 499 4 244 4 248 4 252 4 257 4 261 4 265 4 269 4 274 4 278 4 286 4 291 4 295 4 299 4 303 4 308 4 312 4 316 4 320 4 325 4 329 4 333 4 337 4 342 4 346 4 350 4 354 4 359 4 363 4 371 4 376 4 380 4 384 4 388 4 393 4 397 4 401 4 405 4 410 4 414 4 418 4 422 4 427 4 431 4 435 4 439 4 444 4 448 4 962 78 500 78 549 5 175 4 Any part of a discrimination award subject to income averaging 4 $ 00 4 Are you a parent of a minor child(ren) with whom you do not reside? 4 Awards other than front and back pay received due to unlawful 4 $ 00 4 Balance (Subtract Line 3 from Line 2) 4 Custodian s name 4 Franchise tax deducted on federal forms see instructions 4 Minimum withholding and estimated tax payment required for tax year 2015 $ 4 Property tax credit Use the "Computing Your Property Tax Credit" worksheet 4 RESERVED4 4 Standard deduction plus exemption If single enter $6 975 If filing jointly enter $11 900 4 Taxable refunds credits or offsets of state and local income taxes 4 4 Taxable refunds credits or offsets of state and local income taxes 4 4 Total of Line 3 alternative fuel credits Add Lines 3(a) 3(c) only and enter here 4 4 Total payments Add Lines 2 and 3 4 Were you or your spouse a nonresident alien for any part of 2015? If NO continue If YES see the special rule 4% of the taxable income 40 $ 00 40 $ 00 40 050 40 099 2 205 42 550 42 599 2 380 45 050 45 099 2 555 47 550 47 599 40 100 40 149 2 209 42 600 42 649 2 384 45 100 45 149 2 559 47 600 47 649 40 150 40 199 2 212 42 650 42 699 2 387 45 150 45 199 2 562 47 650 47 699 40 200 40 249 2 216 42 700 42 749 2 391 45 200 45 249 2 566 47 700 47 749 40 250 40 299 2 219 42 750 42 799 2 394 45 250 45 299 2 569 47 750 47 799 40 300 40 349 2 223 42 800 42 849 2 398 45 300 45 349 2 573 47 800 47 849 40 350 40 399 2 226 42 850 42 899 2 401 45 350 45 399 2 576 47 850 47 899 40 400 40 449 2 230 42 900 42 949 2 405 45 400 45 449 2 580 47 900 47 949 40 450 40 499 2 233 42 950 42 999 2 408 45 450 45 499 2 583 47 950 47 999 40 500 40 549 2 237 $43 000 43 049 $2 412 45 500 45 549 2 587 $48 000 48 049 40 550 40 599 2 240 43 050 43 099 2 415 45 550 45 599 2 590 48 050 48 099 40 600 40 649 2 244 43 100 43 149 2 419 45 600 45 649 2 594 48 100 48 149 40 650 40 699 2 247 43 150 43 199 2 422 45 650 45 699 2 597 48 150 48 199 40 700 40 749 2 251 43 200 43 249 2 426 45 700 45 749 2 601 48 200 48 249 40 750 40 799 2 254 43 250 43 299 2 429 45 750 45 799 2 604 48 250 48 299 40 800 40 849 2 258 43 300 43 349 2 433 45 800 45 849 2 608 48 300 48 349 40 850 40 899 2 261 43 350 43 399 2 436 45 850 45 899 2 611 48 350 48 399 40 900 40 949 2 265 43 400 43 449 2 440 45 900 45 949 2 615 48 400 48 449 40 950 40 999 2 268 43 450 43 499 2 443 45 950 45 999 2 618 48 450 48 499 40 Net refund Subtract 40 Net refund Subtract 400 449 17 2 900 2 949 117 5 400 5 449 217 7 900 7 949 317 41 $ 00 41 $ 00 41 050 41 099 2 275 43 550 43 599 2 450 46 050 46 099 2 625 48 550 48 599 41 100 41 149 2 279 43 600 43 649 2 454 46 100 46 149 2 629 48 600 48 649 41 150 41 199 2 282 43 650 43 699 2 457 46 150 46 199 2 632 48 650 48 699 41 200 41 249 2 286 43 700 43 749 2 461 46 200 46 249 2 636 48 700 48 749 41 250 41 299 2 289 43 750 43 799 2 464 46 250 46 299 2 639 48 750 48 799 41 300 41 349 2 293 43 800 43 849 2 468 46 300 46 349 2 643 48 800 48 849 41 350 41 399 2 296 43 850 43 899 2 471 46 350 46 399 2 646 48 850 48 899 41 400 41 449 2 300 43 900 43 949 2 475 46 400 46 449 2 650 48 900 48 949 41 450 41 499 2 303 43 950 43 999 2 478 46 450 46 499 2 653 48 950 48 999 41 500 41 549 2 307 $44 000 44 049 $2 482 46 500 46 549 2 657 $49 000 49 049 41 550 41 599 2 310 44 050 44 099 2 485 46 550 46 599 2 660 49 050 49 099 41 600 41 649 2 314 44 100 44 149 2 489 46 600 46 649 2 664 49 100 49 149 41 650 41 699 2 317 44 150 44 199 2 492 46 650 46 699 2 667 49 150 49 199 41 700 41 749 2 321 44 200 44 249 2 496 46 700 46 749 2 671 49 200 49 249 41 750 41 799 2 324 44 250 44 299 2 499 46 750 46 799 2 674 49 250 49 299 41 800 41 849 2 328 44 300 44 349 2 503 46 800 46 849 2 678 49 300 49 349 41 850 41 899 2 331 44 350 44 399 2 506 46 850 46 899 2 681 49 350 49 399 41 900 41 949 2 335 44 400 44 449 2 510 46 900 46 949 2 685 49 400 49 449 41 950 41 999 2 338 44 450 44 499 2 513 46 950 46 999 2 688 49 450 49 499 41 Tax due Subtract Line 41 Tax due Subtract Line 42 $ 00 42 $ 00 42 050 42 099 2 345 44 550 44 599 2 520 47 050 47 099 2 695 49 550 49 599 42 100 42 149 2 349 44 600 44 649 2 524 47 100 47 149 2 699 49 600 49 649 42 150 42 199 2 352 44 650 44 699 2 527 47 150 47 199 2 702 49 650 49 699 42 200 42 249 2 356 44 700 44 749 2 531 47 200 47 249 2 706 49 700 49 749 42 250 42 299 2 359 44 750 44 799 2 534 47 250 47 299 2 709 49 750 49 799 42 300 42 349 2 363 44 800 44 849 2 538 47 300 47 349 2 713 49 800 49 849 42 350 42 399 2 366 44 850 44 899 2 541 47 350 47 399 2 716 49 850 49 899 42 400 42 449 2 370 44 900 44 949 2 545 47 400 47 449 2 720 49 900 49 949 42 450 42 499 2 373 44 950 44 999 2 548 47 450 47 499 2 723 49 950 49 999 42 Contribution amount 42 Contribution amount 43a Penalty $ 00 43a Penalty $ 00 43b Interest $ 00 43b Interest $ 00 44 $ 00 44 $ 00 44 of the D 40 If you do not wish to calculate the interest the Office 44 Underpayment Interest 44 Underpayment Interest 441 4th St NW Lobby 1350 Pennsylvania Av NW Lobby 901 G St NW 45 $ 00 45 $ 00 45 Total amount due 45 Total amount due 450 499 19 2 950 2 999 119 5 450 5 499 219 7 950 7 999 319 5 $ 00 5 $ 00 5 $ 00 5 306 82 550 82 599 5 311 82 600 82 649 5 315 82 650 82 699 5 319 82 700 82 749 5 323 82 750 82 799 5 328 82 800 82 849 5 332 82 850 82 899 5 336 82 900 82 949 5 340 82 950 82 999 5 345 $83 000 83 049 5 349 83 050 83 099 5 353 83 100 83 149 5 357 83 150 83 199 5 362 83 200 83 249 5 366 83 250 83 299 5 370 83 300 83 349 5 374 83 350 83 399 5 379 83 400 83 449 5 383 83 450 83 499 5 519 85 050 85 099 5 731 87 550 87 599 5 523 85 100 85 149 5 736 87 600 87 649 5 527 85 150 85 199 5 740 87 650 87 699 5 532 85 200 85 249 5 744 87 700 87 749 5 536 85 250 85 299 5 748 87 750 87 799 5 540 85 300 85 349 5 753 87 800 87 849 5 544 85 350 85 399 5 757 87 850 87 899 5 549 85 400 85 449 5 761 87 900 87 949 5 553 85 450 85 499 5 765 87 950 87 999 5 561 85 550 85 599 5 774 88 050 88 099 5 566 85 600 85 649 5 778 88 100 88 149 5 570 85 650 85 699 5 782 88 150 88 199 5 574 85 700 85 749 5 787 88 200 88 249 5 578 85 750 85 799 5 791 88 250 88 299 5 583 85 800 85 849 5 795 88 300 88 349 5 587 85 850 85 899 5 799 88 350 88 399 5 591 85 900 85 949 5 804 88 400 88 449 5 595 85 950 85 999 5 808 88 450 88 499 5 600 86 000 86 049 $5 812 88 500 88 549 5 604 86 050 86 099 5 816 88 550 88 599 5 608 86 100 86 149 5 821 88 600 88 649 5 612 86 150 86 199 5 825 88 650 88 699 5 617 86 200 86 249 5 829 88 700 88 749 5 621 86 250 86 299 5 833 88 750 88 799 5 625 86 300 86 349 5 838 88 800 88 849 5 629 86 350 86 399 5 842 88 850 88 899 5 634 86 400 86 449 5 846 88 900 88 949 5 638 86 450 86 499 5 850 88 950 88 999 5 944 5 948 5 952 5 957 5 961 5 965 5 969 5 974 5 978 5 986 5 991 5 995 5 999 5 Alimony received 5 5 Alimony received 5 5 Amount due with this request 5 Are you under a court order requiring you to make child support payments? 5 Custodian s address 5 DC Government Employee first time homebuyer credit see instructions 5 5 DC taxable income Line 3 minus Line 4 If Line 4 is equal to or more than Line 3 make no entry 5 Deductions for S Corporations from Schedule K I Form 1120 S 5 $ 00 5 Excess of DC allowable depreciation over federal allowable depreciation See instructions 5 $ 00 5 If due a refund total your contribution(s) enter here and on Form D 40 Line 39 5 5 If you had income or loss from a passive activity see IRS Pub 596 to see if you can claim the EITC 5 Multiply Line 4 amount by 25% ( 25) for amount required for each periodic payment $ 5 Other additions from DC Schedule I Calculation A Line 8 5 Property Tax Credit Limit 5 Rent supplements received in 2015 by you or your landlord on your behalf 5% limitation are medical and dental expenses expenses incurred in the 50 050 50 099 2 905 52 550 52 599 3 080 55 050 55 099 3 255 57 550 57 599 3 430 50 100 50 149 2 909 52 600 52 649 3 084 55 100 55 149 3 259 57 600 57 649 3 434 50 150 50 199 2 912 52 650 52 699 3 087 55 150 55 199 3 262 57 650 57 699 3 437 50 200 50 249 2 916 52 700 52 749 3 091 55 200 55 249 3 266 57 700 57 749 3 441 50 250 50 299 2 919 52 750 52 799 3 094 55 250 55 299 3 269 57 750 57 799 3 444 50 300 50 349 2 923 52 800 52 849 3 098 55 300 55 349 3 273 57 800 57 849 3 448 50 350 50 399 2 926 52 850 52 899 3 101 55 350 55 399 3 276 57 850 57 899 3 451 50 400 50 449 2 930 52 900 52 949 3 105 55 400 55 449 3 280 57 900 57 949 3 455 50 450 50 499 2 933 52 950 52 999 3 108 55 450 55 499 3 283 57 950 57 999 3 458 50 500 50 549 2 937 $53 000 53 049 $3 112 55 500 55 549 3 287 $58 000 58 049 $3 462 50 550 50 599 2 940 53 050 53 099 3 115 55 550 55 599 3 290 58 050 58 099 3 465 50 600 50 649 2 944 53 100 53 149 3 119 55 600 55 649 3 294 58 100 58 149 3 469 50 650 50 699 2 947 53 150 53 199 3 122 55 650 55 699 3 297 58 150 58 199 3 472 50 700 50 749 2 951 53 200 53 249 3 126 55 700 55 749 3 301 58 200 58 249 3 476 50 750 50 799 2 954 53 250 53 299 3 129 55 750 55 799 3 304 58 250 58 299 3 479 50 800 50 849 2 958 53 300 53 349 3 133 55 800 55 849 3 308 58 300 58 349 3 483 50 850 50 899 2 961 53 350 53 399 3 136 55 850 55 899 3 311 58 350 58 399 3 486 50 900 50 949 2 965 53 400 53 449 3 140 55 900 55 949 3 315 58 400 58 449 3 490 50 950 50 999 2 968 53 450 53 499 3 143 55 950 55 999 3 318 58 450 58 499 3 493 50 99 3 2 550 2 599 103 5 050 5 099 203 7 550 7 599 303 50%) on your federal return the DC basis for the depreciated property 500 549 21 $3 000 3 049 $121 5 500 5 549 221 $8 000 8 049 51 050 51 099 2 975 53 550 53 599 3 150 56 050 56 099 3 325 58 550 58 599 3 500 51 100 51 149 2 979 53 600 53 649 3 154 56 100 56 149 3 329 58 600 58 649 3 504 51 150 51 199 2 982 53 650 53 699 3 157 56 150 56 199 3 332 58 650 58 699 3 507 51 200 51 249 2 986 53 700 53 749 3 161 56 200 56 249 3 336 58 700 58 749 3 511 51 250 51 299 2 989 53 750 53 799 3 164 56 250 56 299 3 339 58 750 58 799 3 514 51 300 51 349 2 993 53 800 53 849 3 168 56 300 56 349 3 343 58 800 58 849 3 518 51 350 51 399 2 996 53 850 53 899 3 171 56 350 56 399 3 346 58 850 58 899 3 521 51 400 51 449 3 000 53 900 53 949 3 175 56 400 56 449 3 350 58 900 58 949 3 525 51 450 51 499 3 003 53 950 53 999 3 178 56 450 56 499 3 353 58 950 58 999 3 528 51 500 51 549 3 007 $54 000 54 049 $3 182 56 500 56 549 3 357 $59 000 59 049 $3 532 51 550 51 599 3 010 54 050 54 099 3 185 56 550 56 599 3 360 59 050 59 099 3 535 51 600 51 649 3 014 54 100 54 149 3 189 56 600 56 649 3 364 59 100 59 149 3 539 51 650 51 699 3 017 54 150 54 199 3 192 56 650 56 699 3 367 59 150 59 199 3 542 51 700 51 749 3 021 54 200 54 249 3 196 56 700 56 749 3 371 59 200 59 249 3 546 51 750 51 799 3 024 54 250 54 299 3 199 56 750 56 799 3 374 59 250 59 299 3 549 51 800 51 849 3 028 54 300 54 349 3 203 56 800 56 849 3 378 59 300 59 349 3 553 51 850 51 899 3 031 54 350 54 399 3 206 56 850 56 899 3 381 59 350 59 399 3 556 51 900 51 949 3 035 54 400 54 449 3 210 56 900 56 949 3 385 59 400 59 449 3 560 51 950 51 999 3 038 54 450 54 499 3 213 56 950 56 999 3 388 59 450 59 499 3 563 52 050 52 099 3 045 54 550 54 599 3 220 52 100 52 149 3 049 54 600 54 649 3 224 57 100 57 149 3 399 59 600 59 649 3 574 52 150 52 199 3 052 54 650 54 699 3 227 57 150 57 199 3 402 59 650 59 699 3 577 52 200 52 249 3 056 54 700 54 749 3 231 57 200 57 249 3 406 59 700 59 749 3 581 52 250 52 299 3 059 54 750 54 799 3 234 57 250 57 299 3 409 59 750 59 799 3 584 52 300 52 349 3 063 54 800 54 849 3 238 57 300 57 349 3 413 59 800 59 849 3 588 52 350 52 399 3 066 54 850 54 899 3 241 57 350 57 399 3 416 59 850 59 899 3 591 52 400 52 449 3 070 54 900 54 949 3 245 57 400 57 449 3 420 59 900 59 949 3 595 52 450 52 499 3 073 54 950 54 999 3 248 57 450 57 499 3 423 59 950 59 999 3 598 550 599 23 3 050 3 099 123 5 550 5 599 223 8 050 8 099 323 57 050 57 099 3 395 59 500 59 549 3 567 59 550 59 599 3 570 59 68 to find the tax on the Line 6 amount of the Form D 40EZ or 6 $ 00 6 $ 00 6 003 6 008 6 012 6 016 6 020 6 025 6 029 6 033 6 037 6 042 6 046 6 050 6 054 6 059 6 063 6 071 6 076 6 080 6 084 6 088 6 093 6 097 6 101 6 105 6 110 6 114 6 118 6 122 6 127 6 131 6 135 6 139 6 144 6 148 6 Add Lines 3 4 and 5 6 Amount paid (or carried over) to DC College Savings plan in 2015 (maximum $4 000 per 6 $ 00 6 Business Income Fill in if minus 6 Business Income Fill in if minus 6 6 Custodian s SSN 6 Enter Line 5 amount or the annualized income amount in each 6 Enter the smaller of Line 4 or Line 5 here on Line 6 and on Line 4 6 6 If you owe tax total your contribution(s) enter here and on Form D 40 Line 42 6 6 Other pass through losses from DC unincorporated businesses that exceed the $12 000 6 Property tax credit Subtract Line 5 from Line 4 D 40 filers enter here and on Line 28 of the D 40 6 Tax Use the tax tables to find the tax on the Line 5 amount 6 Was the effective date of the child support payment order on or before 6/30/2015? 60 050 60 099 3 606 62 550 62 599 60 100 60 149 3 611 62 600 62 649 60 150 60 199 3 615 62 650 62 699 60 200 60 249 3 619 62 700 62 749 60 250 60 299 3 623 62 750 62 799 60 300 60 349 3 628 62 800 62 849 60 350 60 399 3 632 62 850 62 899 60 400 60 449 3 636 62 900 62 949 60 450 60 499 3 640 62 950 62 999 60 500 60 549 3 645 $63 000 63 049 60 550 60 599 3 649 63 050 63 099 60 600 60 649 3 653 63 100 63 149 60 650 60 699 3 657 63 150 63 199 60 700 60 749 3 662 63 200 63 249 60 750 60 799 3 666 63 250 63 299 60 800 60 849 3 670 63 300 63 349 60 850 60 899 3 674 63 350 63 399 60 900 60 949 3 679 63 400 63 449 60 950 60 999 3 683 63 450 63 499 600 649 25 3 100 3 149 125 5 600 5 649 225 8 100 8 149 61 050 61 099 3 691 63 550 63 599 61 100 61 149 3 696 63 600 63 649 61 150 61 199 3 700 63 650 63 699 61 200 61 249 3 704 63 700 63 749 61 250 61 299 3 708 63 750 63 799 61 300 61 349 3 713 63 800 63 849 61 350 61 399 3 717 63 850 63 899 61 400 61 449 3 721 63 900 63 949 61 450 61 499 3 725 63 950 63 999 61 500 61 549 3 730 $64 000 64 049 $3 942 66 500 66 549 4 155 $69 000 69 049 61 550 61 599 3 734 64 050 64 099 3 946 66 550 66 599 4 159 69 050 69 099 61 600 61 649 3 738 64 100 64 149 3 951 66 600 66 649 4 163 69 100 69 149 61 650 61 699 3 742 64 150 64 199 3 955 66 650 66 699 4 167 69 150 69 199 61 700 61 749 3 747 64 200 64 249 3 959 66 700 66 749 4 172 69 200 69 249 61 750 61 799 3 751 64 250 64 299 3 963 66 750 66 799 4 176 69 250 69 299 61 800 61 849 3 755 64 300 64 349 3 968 66 800 66 849 4 180 69 300 69 349 61 850 61 899 3 759 64 350 64 399 3 972 66 850 66 899 4 184 69 350 69 399 61 900 61 949 3 764 64 400 64 449 3 976 66 900 66 949 4 189 69 400 69 449 61 950 61 999 3 768 64 450 64 499 3 980 66 950 66 999 4 193 69 450 69 499 62 050 62 099 3 776 64 550 64 599 3 989 67 050 67 099 4 201 69 550 69 599 62 100 62 149 3 781 64 600 64 649 3 993 67 100 67 149 4 206 69 600 69 649 62 150 62 199 3 785 64 650 64 699 3 997 67 150 67 199 4 210 69 650 69 699 62 200 62 249 3 789 64 700 64 749 4 002 67 200 67 249 4 214 69 700 69 749 62 250 62 299 3 793 64 750 64 799 4 006 67 250 67 299 4 218 69 750 69 799 62 300 62 349 3 798 64 800 64 849 4 010 67 300 67 349 4 223 69 800 69 849 62 350 62 399 3 802 64 850 64 899 4 014 67 350 67 399 4 227 69 850 69 899 62 400 62 449 3 806 64 900 64 949 4 019 67 400 67 449 4 231 69 900 69 949 62 450 62 499 3 810 64 950 64 999 4 023 67 450 67 499 4 235 69 950 69 999 65 or over and blind 111 199 289 377 501 633 768 900 1035 1167 65 or over and blind 115 205 293 383 507 642 774 909 1041 1176 65 or over and blind 307 395 528 660 795 927 1062 1194 1329 65 or over and blind 91 181 269 359 471 606 738 873 1005 1140 65 or over and not blind 113 201 291 379 504 636 771 903 1038 1170 65 or over and not blind 119 209 297 387 513 648 780 915 1047 1182 65 or over and not blind 125 213 303 391 522 654 789 921 1056 1188 65 or over and not blind 327 426 558 693 825 960 1092 1227 1359 650 699 27 3 150 3 199 127 5 650 5 699 227 8 150 8 199 7 $ 00 7 $ 00 7 am 7 pm 7 am 7pm Business Information Center 7 Capital gain Fill in if minus 7 Capital gain Fill in if minus 7 7 DC Low Income Credit Use Calc LIC/EITC to see if LIC or EITC is a greater benefit See instructions 7 DC withholding and estimated tax paid each period 7 Did you make child support payment(s) through a government sponsored support collection unit? 7 Landlord s name 7 Location of the 7 Other See instructions on other side 7 $ 00 7 Part year residents enter income received during period of nonresidence see instructions 7 Total your nonrefundable credits enter here and on Form D 40 Line 23 7 70 050 70 099 4 456 72 550 72 599 4 669 75 050 75 099 4 881 77 550 77 599 5 094 70 100 70 149 4 461 72 600 72 649 4 673 75 100 75 149 4 886 77 600 77 649 5 098 70 150 70 199 4 465 72 650 72 699 4 677 75 150 75 199 4 890 77 650 77 699 5 102 70 200 70 249 4 469 72 700 72 749 4 682 75 200 75 249 4 894 77 700 77 749 5 107 70 250 70 299 4 473 72 750 72 799 4 686 75 250 75 299 4 898 77 750 77 799 5 111 70 300 70 349 4 478 72 800 72 849 4 690 75 300 75 349 4 903 77 800 77 849 5 115 70 350 70 399 4 482 72 850 72 899 4 694 75 350 75 399 4 907 77 850 77 899 5 119 70 400 70 449 4 486 72 900 72 949 4 699 75 400 75 449 4 911 77 900 77 949 5 124 70 450 70 499 4 490 72 950 72 999 4 703 75 450 75 499 4 915 77 950 77 999 5 128 70 500 70 549 4 495 $73 000 73 049 $4 707 75 500 75 549 4 920 $78 000 78 049 $5 132 70 550 70 599 4 499 73 050 73 099 4 711 75 550 75 599 4 924 78 050 78 099 5 136 70 600 70 649 4 503 73 100 73 149 4 716 75 600 75 649 4 928 78 100 78 149 5 141 70 650 70 699 4 507 73 150 73 199 4 720 75 650 75 699 4 932 78 150 78 199 5 145 70 700 70 749 4 512 73 200 73 249 4 724 75 700 75 749 4 937 78 200 78 249 5 149 70 750 70 799 4 516 73 250 73 299 4 728 75 750 75 799 4 941 78 250 78 299 5 153 70 800 70 849 4 520 73 300 73 349 4 733 75 800 75 849 4 945 78 300 78 349 5 158 70 850 70 899 4 524 73 350 73 399 4 737 75 850 75 899 4 949 78 350 78 399 5 162 70 900 70 949 4 529 73 400 73 449 4 741 75 900 75 949 4 954 78 400 78 449 5 166 70 950 70 999 4 533 73 450 73 499 4 745 75 950 75 999 4 958 78 450 78 499 5 170 700 749 29 3 200 3 249 129 5 700 5 749 229 8 200 8 249 71 050 71 099 4 541 73 550 73 599 4 754 76 050 76 099 4 966 78 550 78 599 5 179 71 100 71 149 4 546 73 600 73 649 4 758 76 100 76 149 4 971 78 600 78 649 5 183 71 150 71 199 4 550 73 650 73 699 4 762 76 150 76 199 4 975 78 650 78 699 5 187 71 200 71 249 4 554 73 700 73 749 4 767 76 200 76 249 4 979 78 700 78 749 5 192 71 250 71 299 4 558 73 750 73 799 4 771 76 250 76 299 4 983 78 750 78 799 5 196 71 300 71 349 4 563 73 800 73 849 4 775 76 300 76 349 4 988 78 800 78 849 5 200 71 350 71 399 4 567 73 850 73 899 4 779 76 350 76 399 4 992 78 850 78 899 5 204 71 400 71 449 4 571 73 900 73 949 4 784 76 400 76 449 4 996 78 900 78 949 5 209 71 450 71 499 4 575 73 950 73 999 4 788 76 450 76 499 5 000 78 950 78 999 5 213 71 500 71 549 4 580 $74 000 74 049 $4 792 76 500 76 549 5 005 $79 000 79 049 $5 217 71 550 71 599 4 584 74 050 74 099 4 796 76 550 76 599 5 009 79 050 79 099 5 221 71 600 71 649 4 588 74 100 74 149 4 801 76 600 76 649 5 013 79 100 79 149 5 226 71 650 71 699 4 592 74 150 74 199 4 805 76 650 76 699 5 017 79 150 79 199 5 230 71 700 71 749 4 597 74 200 74 249 4 809 76 700 76 749 5 022 79 200 79 249 5 234 71 750 71 799 4 601 74 250 74 299 4 813 76 750 76 799 5 026 79 250 79 299 5 238 71 800 71 849 4 605 74 300 74 349 4 818 76 800 76 849 5 030 79 300 79 349 5 243 71 850 71 899 4 609 74 350 74 399 4 822 76 850 76 899 5 034 79 350 79 399 5 247 71 900 71 949 4 614 74 400 74 449 4 826 76 900 76 949 5 039 79 400 79 449 5 251 71 950 71 999 4 618 74 450 74 499 4 830 76 950 76 999 5 043 79 450 79 499 5 255 72 050 72 099 4 626 74 550 74 599 4 839 72 100 72 149 4 631 74 600 74 649 4 843 77 100 77 149 5 056 79 600 79 649 5 268 72 150 72 199 4 635 74 650 74 699 4 847 77 150 77 199 5 060 79 650 79 699 5 272 72 200 72 249 4 639 74 700 74 749 4 852 77 200 77 249 5 064 79 700 79 749 5 277 72 250 72 299 4 643 74 750 74 799 4 856 77 250 77 299 5 068 79 750 79 799 5 281 72 300 72 349 4 648 74 800 74 849 4 860 77 300 77 349 5 073 79 800 79 849 5 285 72 350 72 399 4 652 74 850 74 899 4 864 77 350 77 399 5 077 79 850 79 899 5 289 72 400 72 449 4 656 74 900 74 949 4 869 77 400 77 449 5 081 79 900 79 949 5 294 72 450 72 499 4 660 74 950 74 999 4 873 77 450 77 499 5 085 79 950 79 999 5 298 750 799 31 3 250 3 299 131 5 750 5 799 231 8 250 8 299 77 050 77 099 5 051 79 500 79 549 5 260 79 550 79 599 5 264 7a Enter number of exemptions claimed on your federal return 7a 7a Exclusion of up to $10 000 for DC residents (certified by the Social Security Adm 7a $ 00 7b Annual household adjusted gross income 7b as a subtraction under Calculation B 8 $ 00 8 $ 00 8 Case or Docket number for: 8 Did you pay all of the court ordered child support due for 2015 by December 31 2015? 8 Expenditures by DC teachers for necessary classroom teaching materials $500 annual limit 8 $ 00 8 Net tax Subtract Line 7 from Line 6 If Line 7 is equal to or more than Line 6 make no entry 8 Other gains Fill in if minus 8 Other gains Fill in if minus 8 8 Taxable refunds credits or offsets of state and local income tax 8 Total additions Add entries on Lines 1 7 Enter the total here and on D 40 Line 5 8 $ 00 8 Underpayment each period (Line 6 minus Line 7) 8:15 am 5:30 pm 7 am 7 pm 6:30 am 8 pm 80 050 80 099 80 100 80 149 80 150 80 199 80 200 80 249 80 250 80 299 80 300 80 349 80 350 80 399 80 400 80 449 80 450 80 499 80 500 80 549 80 550 80 599 80 600 80 649 80 650 80 699 80 700 80 749 80 750 80 799 80 800 80 849 80 850 80 899 80 900 80 949 80 950 80 999 800 849 33 3 300 3 349 133 5 800 5 849 233 8 300 8 349 333 81 050 81 099 5 391 83 550 83 599 81 100 81 149 5 396 83 600 83 649 81 150 81 199 5 400 83 650 83 699 81 200 81 249 5 404 83 700 83 749 81 250 81 299 5 408 83 750 83 799 81 300 81 349 5 413 83 800 83 849 81 350 81 399 5 417 83 850 83 899 81 400 81 449 5 421 83 900 83 949 81 450 81 499 5 425 83 950 83 999 81 500 81 549 5 430 $84 000 84 049 $5 642 86 500 86 549 5 855 $89 000 89 049 81 550 81 599 5 434 84 050 84 099 5 646 86 550 86 599 5 859 89 050 89 099 81 600 81 649 5 438 84 100 84 149 5 651 86 600 86 649 5 863 89 100 89 149 81 650 81 699 5 442 84 150 84 199 5 655 86 650 86 699 5 867 89 150 89 199 81 700 81 749 5 447 84 200 84 249 5 659 86 700 86 749 5 872 89 200 89 249 81 750 81 799 5 451 84 250 84 299 5 663 86 750 86 799 5 876 89 250 89 299 81 800 81 849 5 455 84 300 84 349 5 668 86 800 86 849 5 880 89 300 89 349 81 850 81 899 5 459 84 350 84 399 5 672 86 850 86 899 5 884 89 350 89 399 81 900 81 949 5 464 84 400 84 449 5 676 86 900 86 949 5 889 89 400 89 449 81 950 81 999 5 468 84 450 84 499 5 680 82 050 82 099 5 476 84 550 84 599 5 689 87 050 87 099 5 901 89 550 89 599 82 100 82 149 5 481 84 600 84 649 5 693 87 100 87 149 5 906 89 600 89 649 82 150 82 199 5 485 84 650 84 699 5 697 87 150 87 199 5 910 89 650 89 699 82 200 82 249 5 489 84 700 84 749 5 702 87 200 87 249 5 914 89 700 89 749 82 250 82 299 5 493 84 750 84 799 5 706 87 250 87 299 5 918 89 750 89 799 82 300 82 349 5 498 84 800 84 849 5 710 87 300 87 349 5 923 89 800 89 849 82 350 82 399 5 502 84 850 84 899 5 714 87 350 87 399 5 927 89 850 89 899 82 400 82 449 5 506 84 900 84 949 5 719 87 400 87 449 5 931 89 900 89 949 82 450 82 499 5 510 84 950 84 999 5 723 87 450 87 499 5 935 89 950 89 999 850 899 35 3 350 3 399 135 5 850 5 899 235 8 350 8 399 335 86 950 86 999 5 893 89 450 89 499 9 $ 00 9 $ 00 9 DC real property tax paid by you on the property in 2015 9 Expenditures by DC teachers for certain tuition and fees $1500 annual limit per person 9 $ 00 9 IRA distributions: Taxable amount 9 9 IRA distributions: Taxable amount 9 9 Name of government agency to which you make payments for: 9 of the General Instructions 9 Taxable amount of social security and tier 1 railroad retirement 9 Underpayment interest factors 90 049 $6 152 $92 500 92 549 $6 365 90 050 90 099 6 156 92 550 92 599 6 369 95 050 95 099 6 581 97 550 97 599 6 794 90 100 90 149 6 161 92 600 92 649 6 373 95 100 95 149 6 586 97 600 97 649 6 798 90 150 90 199 6 165 92 650 92 699 6 377 95 150 95 199 6 590 97 650 97 699 6 802 90 200 90 249 6 169 92 700 92 749 6 382 95 200 95 249 6 594 97 700 97 749 6 807 90 250 90 299 6 173 92 750 92 799 6 386 95 250 95 299 6 598 97 750 97 799 6 811 90 300 90 349 6 178 92 800 92 849 6 390 95 300 95 349 6 603 97 800 97 849 6 815 90 350 90 399 6 182 92 850 92 899 6 394 95 350 95 399 6 607 97 850 97 899 6 819 90 400 90 449 6 186 92 900 92 949 6 399 95 400 95 449 6 611 97 900 97 949 6 824 90 450 90 499 6 190 92 950 92 999 6 403 95 450 95 499 6 615 97 950 97 999 6 828 90 500 90 549 6 195 $93 000 93 049 $6 407 95 500 95 549 6 620 $98 000 98 049 $6 832 90 550 90 599 6 199 93 050 93 099 6 411 95 550 95 599 6 624 98 050 98 099 6 836 90 600 90 649 6 203 93 100 93 149 6 416 95 600 95 649 6 628 98 100 98 149 6 841 90 650 90 699 6 207 93 150 93 199 6 420 95 650 95 699 6 632 98 150 98 199 6 845 90 700 90 749 6 212 93 200 93 249 6 424 95 700 95 749 6 637 98 200 98 249 6 849 90 750 90 799 6 216 93 250 93 299 6 428 95 750 95 799 6 641 98 250 98 299 6 853 90 800 90 849 6 220 93 300 93 349 6 433 95 800 95 849 6 645 98 300 98 349 6 858 90 850 90 899 6 224 93 350 93 399 6 437 95 850 95 899 6 649 98 350 98 399 6 862 90 900 90 949 6 229 93 400 93 449 6 441 95 900 95 949 6 654 98 400 98 449 6 866 90 950 90 999 6 233 93 450 93 499 6 445 95 950 95 999 6 658 98 450 98 499 6 870 90% of the tax due shown on your 2015 DC return; or 900 949 37 3 400 3 449 137 5 900 5 949 237 8 400 8 449 337 91 050 91 099 6 241 93 550 93 599 6 454 96 050 96 099 6 666 98 550 98 599 6 879 91 100 91 149 6 246 93 600 93 649 6 458 96 100 96 149 6 671 98 600 98 649 6 883 91 150 91 199 6 250 93 650 93 699 6 462 96 150 96 199 6 675 98 650 98 699 6 887 91 200 91 249 6 254 93 700 93 749 6 467 96 200 96 249 6 679 98 700 98 749 6 892 91 250 91 299 6 258 93 750 93 799 6 471 96 250 96 299 6 683 98 750 98 799 6 896 91 300 91 349 6 263 93 800 93 849 6 475 96 300 96 349 6 688 98 800 98 849 6 900 91 350 91 399 6 267 93 850 93 899 6 479 96 350 96 399 6 692 98 850 98 899 6 904 91 400 91 449 6 271 93 900 93 949 6 484 96 400 96 449 6 696 98 900 98 949 6 909 91 450 91 499 6 275 93 950 93 999 6 488 96 450 96 499 6 700 98 950 98 999 6 913 91 500 91 549 6 280 $94 000 94 049 $6 492 96 500 96 549 6 705 $99 000 99 049 $6 917 91 550 91 599 6 284 94 050 94 099 6 496 96 550 96 599 6 709 99 050 99 099 6 921 91 600 91 649 6 288 94 100 94 149 6 501 96 600 96 649 6 713 99 100 99 149 6 926 91 650 91 699 6 292 94 150 94 199 6 505 96 650 96 699 6 717 99 150 99 199 6 930 91 700 91 749 6 297 94 200 94 249 6 509 96 700 96 749 6 722 99 200 99 249 6 934 91 750 91 799 6 301 94 250 94 299 6 513 96 750 96 799 6 726 99 250 99 299 6 938 91 800 91 849 6 305 94 300 94 349 6 518 96 800 96 849 6 730 99 300 99 349 6 943 91 850 91 899 6 309 94 350 94 399 6 522 96 850 96 899 6 734 99 350 99 399 6 947 91 900 91 949 6 314 94 400 94 449 6 526 96 900 96 949 6 739 99 400 99 449 6 951 91 950 91 999 6 318 94 450 94 499 6 530 96 950 96 999 6 743 99 450 99 499 6 955 92 050 92 099 6 326 94 550 94 599 6 539 92 100 92 149 6 331 94 600 94 649 6 543 97 100 97 149 6 756 99 600 99 649 6 968 92 150 92 199 6 335 94 650 94 699 6 547 97 150 97 199 6 760 99 650 99 699 6 972 92 200 92 249 6 339 94 700 94 749 6 552 97 200 97 249 6 764 99 700 99 749 6 977 92 250 92 299 6 343 94 750 94 799 6 556 97 250 97 299 6 768 99 750 99 799 6 981 92 300 92 349 6 348 94 800 94 849 6 560 97 300 97 349 6 773 99 800 99 849 6 985 92 350 92 399 6 352 94 850 94 899 6 564 97 350 97 399 6 777 99 850 99 899 6 989 92 400 92 449 6 356 94 900 94 949 6 569 97 400 97 449 6 781 99 900 99 949 6 994 92 450 92 499 6 360 94 950 94 999 6 573 97 450 97 499 6 785 99 950 99 999 6 998 92 49 97 49 95 049 $6 577 $97 500 97 549 $6 790 950 999 39 3 450 3 499 139 5 950 5 999 239 8 450 8 499 96145 label 97 050 97 099 6 751 99 500 99 549 6 960 99 550 99 599 6 964 9a Contribution to Public Fund for Drug Prevention and Children at Risk 9b Contribution to DC Statehood Delegation Fund 9c Contribution to Anacostia River Cleanup and Protection Fund 9d RESERVED a $ 00 A 20% penalty on the portion of an underpayment of taxes if a Amount of income tax paid to other state(s) enter from the other state(s) return(s) a a At least 85% Ethanol A change of the designated beneficiary is not a taxable event a Child and dependent care credit from D 40 Line 22 A civil fraud penalty of 75% of the underpayment which is attributable A copy of your completed 2015 federal return as applicable A copy of your completed state returns if you filed an income tax A credit not to exceed $19 000 per vehicle up to the tax liability A credit not to exceed $19 000 per vehicle up to the tax liability for 50% of the cost of equipment and labor per vehicle for vehicle A credit up to 50% of the costs for purchase and installation A current valid bank routing number a DC Income Tax Return A DC taxpayer domiciled in DC during the tax year is a full time DC resident A DC taxpayer present in DC for 183 days or more and not domiciled in a deduction in subsequent tax years up to five years from the a Enter 1 for yourself and a Enter 1 for yourself and a a Federal adjusted gross income a A filing extension is not an extension of the due date for paying a home for a qualifying person such as a child or parent Certain A Homeowner and Renter Property Tax a house of worship or a non profit organization a household excluding the adjusted gross income of any person who a joint or combined separate return each spouse/domestic partner may A justice of the US Supreme Court whose primary residence a larger unit such as a multi purpose building or a multi dwelling A married couple whether filing jointly A member of the US armed forces and not considered a A member of the US Congress or an employee on the a Nonrefundable Credits a Number of exemptions from A one time fee to cover internal collection efforts on any unpaid A paper check will be issued if: a paper return The DCfreefile fillable forms option is available only A pen with black ink; A penalty of 5% per month if you fail to file a return or pay any tax A Program Disclosure Booklet that describes specific terms and conditions will be mailed to you on request The Government of the A qualifying child as defined by the IRS for the EITC is a child who is a qualifying child DO NOT USE THIS WORKSHEET a Reasonably estimated your D 40 tax liability and paid the a refund is due all tax preparers must attach a completed FR 147 Statement a resident of the member's state of residency; a return with no payment due or refund return use the PO Box a software package is available for retail purchase does not mean a Source A SSN is a valid number issued by the Social Security Administration A tax filing unit can consist of the following combinations: A tax filing unit is defined as an individual or married couple that a Tax from D 40EZ Line 6 a a taxpayer who died on or before a Total itemized deductions from Form 1040 1040NR 1040NR EZ a a Total Itemized Deductions from Schedule A Forms 1040 or 1040NR a a Wages salaries unemployment compensation and/or tips a Your federal standard deduction from 1040 Line 40; 1040A Line 24; or 1040EZ Line 5 a Your standard deduction A Your tax liability on taxable income after deducting your District of Columbia withholding tax and above the federal filing threshold) Also above the filing threshold to file an above the filing threshold to file an income absences There are exceptions for a child who was born or died account account for or pay a tax; or willfully make fraudulent and false Account Number account) unless: account; money acquired by bequest devise inheritance or gift; ACH Transaction (IAT) Add federal adjusted gross income franchise tax deducted and additions Add lines 16 and 17 Add Lines 16 and 18 Add Lines 2 3 4 and 5 6 Add Lines 22 23 and 24 Add Lines 27d or 27e and Lines 28 32 If Line 33 is more than Line 26 Add Lines 41 44 Add Lines 41 44 Add Lines 7 12 Add Lines 7 and 8 This is your earned income 9 Add the amount of DC income tax withheld as shown on your 2015 Add the amounts from each period on Line 10 This is your Add the DC income tax withheld as shown on your 2015 federal Forms Additional extension Additional Information: additional Internal Revenue Code (IRC) Section 179 expenses on your Additional Miscellaneous Credits and Contributions Additions to and Subtractions from Federal Adjusted Gross Income Additions to DC Income Additions to DC Income Additions to federal adjusted gross income Address (number street and suite/apartment number if applicable) Address of DC property (number street and suite/apartment number if applicable) for which you are claiming the credit if different from above adjusted gross income is less than $100 000 adjusted gross income means federal adjusted gross income less: adjustment Attach a copy of the adjusted federal return and/or determination ADJUSTMENTS administer the tax refund card program at no cost to the taxpayer aFederal adjusted gross income aIf you and your spouse filed a joint federal return enter each person sportion of federal adjusted gross income Registered domestic partnersshould enter the federal AGI reported on their separate federal returns against their DC income tax liability The total 2015 federal adjusted agency for: AGI in excess of $200 000 ($100 000 for a separate return filed by a All new direct deposit requests (taxpayers requesting a direct deposit All new direct deposit requests (taxpayers requesting a direct deposit for the first time) will receive a paper check Refer to "Paper All other Individual Income Tax Filers All unemployment compensation received in 2015 is taxable allocate the estimated payments between you allowable allowed a standard deduction of $8 350 The exemption amount has increased to $1 775 Also see number 3 Paper Check section below for when paper checks Alternative Fuel Vehicle Conversion and Infrastructure 'Alternative Fuel Vehicle Infrastructure and Conversion alternative fuel vehicle refueling property or vehicle charging station Alternative Minimum Tax (AMT) calculation; amended DC return within 90 days of receiving notice of the federal Amended return amortized bond premium; Amount $ Amount $ amount applied from your 2014 return as a carry forward If you are filing amount is zero leave the line blank Amount of payment $ 00 Do not enter cents enter dollars only To avoid penalties and interest Amount of payment $ 00 Do not enter cents enter dollars only To avoid penalties and interest amount of the contribution(s) Vendor ID#0000 amount on Line 4 enter result 6 Amount owed Amount owed Complete if Line 33 is equal to or less than Line 26 Amount owed Complete if Line 33 is equal to or less than Line 26 amount shown on the IRS Form 1099 OID; amount you calculate for Line 37 or 44 on the D 40 If you do amount you received when you resided in DC Subtract that amount from Amounts greater than $4 000 contributed to accounts in any one an account outside of the US" you will be issued a paper check in lieu an amended return Refer to page 15 of the General Instructions an even distribution of your liability payable over four periods An extension of time to file of six months may be granted if a valid An individual including a registered An individual who is claimed as a dependent on someone else s An ITIN is a valid number issued by the Internal Revenue An officer of the US Executive Branch whose primary Anacostia River Cleanup and Protection Fund and 1099 that show DC tax withheld to the Forms D 40 or D 40EZ and account numbers reported on the return in error and black ink Use one block per letter including using a space and condominiums and credits You will each report one half of the income from any and deductions attributable to the time of your DC residency Also and enter total here on Line 32 and on Section A Line 1 or Section B Line 8 and estimated tax payment amount is $1000 in each period you and infrastructure See D C Code Sections 47 1806 12 and 471806 13 and mail the D 2210 and D 40P with payment to: and personal exemptions and provide the deceased person's information not your own Do and reasonable care in preparing tax returns without the intent to and shall not apply to a home purchase with a settlement date after and testing for improving teaching credentials or maintaining and the corporation s chief and totals on your D 40 You may also need to attach DC schedules and you did not remarry by the end of 2015 annual capital loss claim is $3000 ($1500 if married or registered Annualized Income method: If your income was different annuity from a nonqualified deferred compensation plan or nongovernmental another jurisdiction you may file a joint return or file separately on any act and you: any additional forms or worksheets related to the return You any part of the tax year STOP you do not qualify for the EITC If only one spouse was a nonresident alien for any part of the year you cannot claim the EITC unless your federal filing status is married filing jointly any structure is not included in the equipment or labor costs The any tax you may owe Before filing for an extension estimate the Any unused credit for vehicle conversion cannot be carried forward anytime within three (3) years from the due date of the separate return Apartment APLEAPLEAPLE applicable credits is less than $100 or applied from 2014 return appointee and you meet any of the above requirements you yourself April 18 2016 April 18 2016 is the deadline for filing your return and paying any are claimed as dependents on the are enrolled in the Employer Assisted Housing Program (EAHP) offered are greater than your total tax due you may receive a refund are not subject to the 5% limitation are medical and dental expenses are responsible for filing and paying taxes on time whether or not you Are there any exceptions to imposition of interest? Are there fees associated with using the tax refund card? Many transactions are free including retail purchases in network ATM withdrawals Are you a qualifying child of another person for the Earned Income Credit? Are you unable to hear or speak? Call the DC Relay Service 202 727 3363 as a credit for individual income tax paid to other state(s) if the income as disabled) with adjusted annual household income of less than $100 000 See instructions as shown above Check the Annualized Income method box Ask tax questions; get tax forms preparation help free Assembling your D 40EZ or D 40 return at the bottom of page 17 to determine the low income Attach this form D 2210 to your return D 40 if you complete it before Attach this schedule to your D 40 Return Attach to Schedule U File Schedules N and U with your D 40 Attn: Customer Service Administration attributable to negligence Negligence is a failure to make a attributable to the time of your DC residency This is your actual EITC authorization by both filers available to all DC government employees employees of a DC public aymentaymentayment V b $ 00 b 5 200 b Business income or loss see instructions b DC Schedule U Line 7 (nonrefundable credits) b DC standard deduction b Enter 1 if you are filing as a head of household and b Enter 1 if you are filing as a head of household and b b Exemption amount per month x $147 92 b Filed a request to extend the time to file your federal individual b Income subject to income tax in other states and received while a resident of DC b b Low income credit b Natural gas b Number of months you lived in DC from D 40 Line 2 b Portion of Line a that applies to the time you were a DC resident b b Refundable Credits b Source b State and local income tax or state and local general sales tax deduction from 1040 or 1040NR b b Total additions to federal adjusted gross income b B You made periodic estimated tax payments and had amounts withheld as required and the total back to you If the return was prepared by a paid tax preparer the tax balance The collection fee assessed is 10% of the tax balance bank account information is incorrect or missing digits the money can be deposited in someone else's account Please double check your be filed for that person Complete a D 40 on the correct year's tax return be given a confirmation number please keep it with your records be kept with your tax records in case it is subsequently needed be prorated to the time of residency for part year residents be shown on your return exceeds the greater of: Be sure to make a selection on the return for the refund option Be sure to use the PO Box 96145 mail label from the back flap of the be taxable in DC is of a kind taxed by DC The tax paid to a state is because you are below the income tax filing threshold you can been given the right to claim the exemption in an agreement signed been in effect for at least one half of the year You must file a D 40 Before completing Calculation J and the Form D 40 you will need Before completing Calculation J the tax computation on Schedule S Before completing the D 40 calculate the following: before filing your return In addition to entering your bank information you must also select the direct deposit option For individuals before January 2 1991) If your spouse died in 2015 or if you are preparing a return for someone who died before you determine your DC EITC beneficiary between address fields Please write clearly as this can delay processing Bind you to any additional tax liability related to your return; or bonds Do not report any tax exempt interest from box 8 or 9 of Form 1099 booklet Request a booklet for the specific year you are filing books and records; Both spouses/partners are 65 or over and both are blind 265 353 465 597 732 864 996 1131 1266 Both spouses/partners are 65 or over and not blind 307 395 528 660 795 927 1062 1194 1329 Both spouses/partners are 65 or over and one is blind 285 375 495 630 762 897 1029 1164 1296 Both spouses/partners are under 65 and both are blind 307 395 528 660 795 927 1062 1194 1329 Both spouses/partners are under 65 and not blind 349 456 591 723 858 990 1125 1257 1392 Both spouses/partners are under 65 and one is blind 327 426 558 693 825 960 1092 1227 1359 both spouses/partners on Line 3 Form D 40 both spouses/registered domestic partners The refund itself cannot be divided into separate cards between the spouses/registered domestic Box 1a of the Forms 1099 Box 96169 mailing label on your return envelope bTotal additions to federal adjusted gross income bEnter each person s portion of additions entered on D 40 Lines 4 and 5 building property taxes accrued shall be that percentage of the business or business activity do not include on the businesses that exceed the $12 000 threshold (reported as a loss on but to assist OTR in determining the reasonableness of the claim buyer used the property as a personal residence; by 5% of DC AGI in excess of $200 000 ($100 000 for a separate by allowing each spouse/registered domestic partner to take advantage by calling our Forms Center at (202) 442 6546 or visit By DC electronic filing (e File) by DC withheld tax amounts and/or estimated tax payments by direct debit Enter your banking information including the by federal and District1 tax free growth by filing an amended return You generally can change a joint return By mail by period By Phone by the child's custodial parent releasing the dependency exemption by the Comptroller of the Federal Reserve System or the Federal Deposit by the DC Department of Housing and Community Development The by the Social Security Administration to be totally and permanently by the surviving spouse to a separate return for the decedent The by you or your landlord on your behalf c $ 00 c Add Line a and Line b c Add Lines a and b c c Capital gain (or loss) c Compressed natural gas c DC adjusted gross income from D 40 Line 14 c c DC itemized deductions Subtract Line b from Line a If your District AGI is equal to or less than $200 000 c Enter 1 if you are age 65 or over and c Enter 1 if you are age 65 or over and c c Enter the lesser of Line a or Line b c c Multiply Line b by Line a c Portion of your state and local tax or state and local sales tax deduction from c Subtract Line b from Line a cAdd Lines a and b cdTotal subtractions from federal adjusted gross income calculate the amount of the credit but to assist OTR in Calculation A Additions to federal adjusted gross income Fill in only those that apply Dollars only do not enter cents Calculation A Instructions Calculation B Instructions Calculation B Subtractions from federal adjusted gross income Fill in only those that apply Calculation C for standard deduction and Calculation D for DC itemized Calculation C Standard deduction for part year DC residents Calculation D DC Itemized deductions for part year DC residents Calculation D on page 24 Calculation E DC exemption amount for part year DC residents Calculation F DC Itemized deductions for full year DC residents Calculation G Number of exemptions Calculation G Number of exemptions *120400140000*Last name and SSN Calculation I/Tax Rate Schedule Calculation J and IRS form 8379 (Injured Spouse Allocation) to your Calculation J Tax computation for married or registered domestic partners filing separately on the same DC return Calculation JTax computation for married or registered domestic partners filing separately on the same DC return Calculation K Out of state income tax credit Calculation L Comparison of DC Low Income Credit and the DC Earned Income Tax Credit DO NOT TAKE BOTH Calculation LIC/EITC Take only one of these credits (Use this calculation to determine which Calculation of Eligibility calculations If you usually file on paper forms the DCfreefile fillable calendar year for which this claim is filed maintain separate can be filed by itself can be found at the bottom of the forms) Can be up to 17 digits long; and can claim the property tax credit and the can copy many entries directly from federal forms 1040 1040A can download forms from www taxpayerservicecenter com or call can file a Standalone Schedule H Can not exceed refund amt on Line 38 Can not exceed refund amt on Line 38 can receive an extension of time to file until October 18 2016 Card is valid only until the refund amount has been exhausted The card cannot be reloaded card or paper check refund options are available Card Payment or Electronic Check (e check) Payment Information Cards are issued by Citibank N A pursuant to a license from Visa U S A Inc and managed by Citi Prepaid Services This card can be case of an individual whose adjusted gross income exceeds $150 000 cents to the nearest dollar charging station for a private residence and $10 000 per qualified charging station will be located or the construction or purchase of charter school and any person who has accepted an offer to be a DC charter school for this entire tax year or the entire prior tax year CHECK check cashing fees Check here if you are using the Annualized Income method Check or money order (US dollars) Check the ABA routing number and account number carefully If your Check" section on page 15 for additional information CHECKCHECKCHECK checking OR Checking the oval also gives the designee authorization to: Chief Financial Officer's Letter 2 Child on page 12 to determine the DC EITC You may need Child on page 12 to determine your DC EITC Child s name #2 Child s name #3 children as defined on page 11 of the General Instructions children only) City State Zip Code + 4 City State Zip Code + 4 City State Zip Code + 4 City State Zip Code +4 City State Zip Code +4 City State Zip Code +4 CityStateZipCode+4Amount of payment$ 00Do not enter cents enter dollars only To avoid penalties and interest claim an exemption for yourself or your spouse/registered domestic claim it for federal purposes complete the federal Form 2441 multiply the claim the applicable standard deduction specified in District Code claim the DC EITC claimant had income above the filing claimant must have lived in the property claimed as dependents on an individual claimed as dependents on the claimed for dependents All the information must be complete claimed for those same expenses on the DC return For example: a DC claiming married filing separately registered domestic partners filing claims a deduction on his/her federal return for personal expenses Clarification: To the extent that a taxpayer s itemized deductions are classroom teacher who claims $1 500 or more for tuition and fees on classroom teaching materials and supplies up to $500 College Savings Trust Program Disclosure Booklet contains this and other information Read it carefully before you invest or send money ColumbiaColumbiaColumbia COLUMN A (YOU) COLUMN B (SPOUSE/DP) COLUMN C (DEPENDENT #1) COLUMN D COLUMN E COLUMN F COLUMN G COLUMN H COLUMN I columns For example if Line 5 is $2000 you would enter $2000 Combine the federal adjusted gross incomes of all persons in commemorative license plates also contribute to this fund Compare Line c to Line e or Line f Complete Calculation G on page 2 of the Schedule S and attach the Complete Calculation K on page 23 to determine your out of state Complete Calculation LIC/EITC for D 40EZ or Calculation L on page Complete Schedule N and attach it and Schedule U to your D 40 Complete Schedule U Part 1b Attach Schedule U to your D 40 See Schedule Complete the DC Form D 2441 and enter the amount from Line 5 on complete the Direct Deposit Information above the signature line on Complete the Lines below to determine the actual EITC amount 2 Complete the personal information as instructed using CAPITAL letters Complete the telephone transaction directly with the credit card Completing this form Computation of DC Gross and Adjusted Gross Computation of DC Gross and Adjusted Gross Income Computation of Underpayment Interest compute the capital gain/loss reported on your federal return for the year computer generated substitute form provided the form is approved COMPUTING YOUR PROPERTY TAX CREDIT WORKSHEET Condominium condominium in DC during all of 2015; confirmed by the US Senate and serves at the pleasure consider the investment objectives risks charges and expenses of an investment carefully before investing The District of Columbia Contact OTR for information about processing your return and contained in these instructions and copy many of the line items Contents Contribute OnYourTaxReturn Today! contributed in 2013 don t forget to claim your current deduction )3 contribution date Contributions Contributions *150400170000* contributions Answer the IAT question; refer to page 15 of the General Copies of the federal return and schedules are not required to be Copy Line a through d from the appropriate lines on the federal copy of the Department of Defense form providing the servicemember s copy of your worksheet a copy of your tax return and all calculations corporation has filed a current court ordered court ordered child support payments may claim the DC EITC See court that ordered Credit credit attributable to the time of your DC residency Enter this amount credit available Credit cannot be claimed on behalf of credit Enter the credit amount on Schedule U Part 1a Line 2 If you Credit for certain DC Government employees who are DC Credit for child and dependent care expenses Credit for child and dependent care expenses for part year DC residents Credit If you have a qualifying child DO NOT USE THIS WORKSHEET credit is available for a 5 year period This credit is being phased out Credit Worksheet For Filers Without A Qualifying Child on page 12 to determine Credit You cannot take both DC credits Credit/Debit Card credits and other deductions Credits available online only Retrieve this form at credits or exemptions if your dependents or other qualifying person credits you may be able to claim It also lists several contributions funds Criminal Penalties Custodial Parent EITC Claim *150400150000* d $ 00 D 2210 page 2 D 2210 Underpayment of Estimated D 2210 Underpayment of Estimated Income Tax by Individuals D 2210: Underpayment of Estimated Income Tax By Individuals D 40 and Schedule H attach Schedule H to your D 40 D 40 form and schedules 31 58 D 40 Individual D 40 Individual Tax Return D 40 Line 17 D 40 PAGE 2 D 40 You are required to file a D 30 return D 40/D 40EZ return then enter the SSN and name shown D 40B Nonresident Request for Refund D 40EZ D 40EZ D 40EZ form 19 21 D 40EZ Income Tax Return D 40EZ Income Tax Return for Single and Joint Filers with D 40EZ Line 13d or Line 13e as applicable D 40EZ or Lines 36 43a and/or 43b of the D 40 For Estimated Tax D 40EZ return for the tax year you are amending To file an amended D 40EZ) D 40P P2 D 40P PAYMENT VOUCHER D 40P Payment Voucher (All filers) D 41 Fiduciary Income Tax Return d DC itemized deductions Subtract Line c from Line b If your District AGI is equal to or less than d Divide Line b by Line c (Enter the percent ) d d Enter 1 if you are blind d Enter 1 if you are blind d d Enter the sum of Form 1040 Schedule A Lines 4 14 & 20 d d Federal Earned Income Credit d d Liquefied natural gas d Low Income Credit Using line c refer to the tax tables on pages 59 68 to find the corresponding d Number of months you lived in d Rental real estate royalties partnerships etc d Tax from D 40 Line 21 d Total subtractions from federal adjusted gross income d un interpr te vous sera fournie gratuitement Date of Birth (MMDDYYYY) Date of Birth (MMDDYYYY) date of withdrawal The date of withdrawal cannot be greater than days or both for each failure or neglect; days or more during 2015 even if your permanent residence was Daytime telephone number daytime telephone number tax year 2015 and the type of form filed DC Adjusted Gross Income DC amounts are different from those allowed on your federal return DC College Savings Plan 69 DC deduction amount Do not copy from federal return For amount to enter see instructions DC Department of Health If you have registered your relationship DC during the tax year is a part time resident for the period present in DC DC Earned Income Tax Credit DC Earned Income Tax Credit (EITC) DC Earned Income Tax Credit for filers f DC Earned Income Tax Credit for filers without qualifying children From DC Earned j DC Earned Income Tax Credit Leave blank if you took Line 24 DC Low Income Credit (LIC) DC EITC credit Enter result DC Form D 30 Unincorporated Franchise Tax Return DC from D 40 Line 2 DC income tax withheld DC income tax withheld shown on Forms W 2 and 1099 Attach these forms 30 $ DC income taxes paid are not deductible on your DC return Therefore DC Law also allows the same 40% of federal EITC to those who are DC law requires every individual or couple filing jointly to pay DC Low Income Credit (LIC) DC Low Income Credit (LIC) and DC Earned Income Tax DC Low Income Credit or DC Earned Income Tax Credit DC Low Income Credit Use Calc LIC/EITC to see if LIC or EITC is a greater benefit See instructions DC Non Custodial Parent EITC Claim DC Non Custodial Parent EITC Eligibility Please complete this checklist to determine your eligibility to file Schedule N DC Official Code DC Regulations DC requirements such as a non custodial parent who is a District DC resident and has not moved to DC to be with a transferred servicemember DC resident but you are required to report income in DC; DC residents reference page 25 DC Statehood Delegation Fund DC tax credits and payments DC tax credits and payments DC Tax Forms/Publications DC Tax Refund Visa Prepaid Card DC Tax Refund Visa Prepaid Card; or DC tax you owe but it will not directly result in a tax refund The DC Taxable Income DC taxable income Subtract Line 19 from Line 14 Enter result DC that you bought or rented outside of DC; and (c) merchandise DCfreefile (fillable forms) 6 DCfreefile 6 DCfreefile fillable forms and DCfreefile will be available at the same DCfreefile is a free federal and state income tax preparation and DD 40P December 31 2015 December 31 2015 enter the total survivor benefits (do not include Deduct up to $4 000 annually in plan contributions from your deduct up to $4 000 for contributions made to all accounts for which deductible as itemized deduction medical expenses Deductible expenses paid when you resided in DC and when you deduction (subject to the annual limitation) for up to five years If you deduction contributions must have been postmarked by December 31 2013 4 The tax deduction is subject to recapture if within deduction of $8 350 deduction that was actually allowed after the limitation should be Deduction type Take the same type as you took on your federal return Fill in which type: deductions showing the type and amount of income received: defraud One indication of negligence is failure to keep adequate Department of Health); Dependent claimed by someone else Dependent claimed by someone else Fill in if amended return dependent on someone else s federal Dependents cannot claim this credit Dependents claimed by someone else should use the calculation Dependents If you have more than 8 dependents list them on an attachment dependents on an individual income dependents on the individual income depreciation from the federal AGI to show the proper DC depreciation depreciation If you claimed the federal bonus depreciation (30% or derived from the federal worksheet used to make your federal EITC claim on your 1040 1040A or 1040EZ Designate the specific contributions on Schedule U Attach Schedule U to your return Designee s name Phone number Designee s name Phone number Designee s name Phone number Detach at perforation and mail the voucher with payment attached to the Office of Tax and Revenue PO Box 96018 Washington DC 20090 6018 Detach at perforation and mail the voucher with payment attached to the Office of Tax and Revenue PO Box 96169 Washington DC 20090 6169 determine if you are eligible for the low income credit determine the allowable itemized deductions determine the allowable itemized deductions determine the DC tax amount for married or registered domestic partners determine your DC EITC and enter result determine your tax determine your tax If Line 20 is more than $100 000 use Calculation determined by itemizing deductions " Each spouse/registered domestic determining the reasonableness of the claim Examples of money Dial 1 800 272 9829 (available 7 days a week 24 hours a day) did not file in 2014; or did not have a personal financial interest in the account; did not pay sales tax Typically you do not pay sales tax on (a) merchandise Did you elect to report child's interest and dividends on your federal return? Did you file form 4797 with your federal return? Did you file Schedule E with your federal return? Did you have income from the rental of personal property not used in trade or business on your federal died in 2013 and you have not remarried you may be able to use diesel fuel vehicle into a vehicle capable of operating on one of a list Direct Debit Direct deposit Direct Deposit Facts: Direct deposit of refund Direct deposit of refund 15 Direct Deposit To have your refund deposited to your Direct Deposit To have your refund deposited to your checking OR savings account fill in oval and enter bank routing and account numbers See instructions Direct Deposit To have your refund deposited to your checking OR savings account fill in oval and enter bank routing and account numbers See instructions Direct Deposit To have your refund deposited to your checking OR savings account fill in oval and enter bank routing and account numbers See instructions Direct Deposit; disabled and who are receiving: Supplemental Security Income or Social Discover or American Express You will be charged a fee that is dispensing or charging station exceeds $12 000 you must file a District District Code 47 1803 03 (c) states "Every individual who claims District of columbia District of Columbia District of Columbia District of Columbia District of Columbia District of Columbia District of Columbia (DC) Individual Income Tax District of Columbia does not guarantee investments in the program Investment involves risk including possible loss of principal District of Columbia during 2015 District of Columbia Earned Income Tax Credit (EITC) Worksheet District of Columbia SCHEDULE U Additional District of Columbia Tax Refund Visa Prepaid Card 4 District returns DistrictDistrictDistrict of DIV or substitute statements Divide Line a by the number 12 Do I Use Section A or Section B? Do not 3 or x ovals Do not attach Schedule S to your D 40 if you only filled in Lines a and i and have not filled in any other section of Schedule S Do not attach Schedule S to your D 40 if you only filled in Lines a f and i and have not filled in any other section of Schedule S Do not claim this credit if your filing status is married filing separately If Do not copy the amount from your federal return DC amounts are different Do not cross out the tax year on the 2015 return If you are Do not enter a minus sign or brackets in the boxes Do not enter cents Round Do not enter cents Round to the nearest dollar Examples: Do not enter your information do not have exemptions leave Line 18 blank on the D 40 Do not include income tax withheld for other states in the DC tax withheld do not include it in DC income Do not include more than one return per envelope do not include on D 40 You are required to file a D 30 return File a DC Do not print outside the boxes Do not staple or otherwise damage the Bar Code located in the Do not understate your taxes Do you and your spouse/registered domestic partner (if filing on the same tax return) have a social security DOCUMENTS DOCUMENTS doee dc gov/bagsHelp CleanUpTheAnacostia River domestic partner filing separately) domestic partner for the year your spouse/registered domestic domestic partner is 65 or over domestic partner is blind domestic partner or same sex spouse domestic partner s debt by requesting injured spouse protection domestic partner who files an individual domestic partners file separate returns the applicable standard deduction domestic partners must sign If the return is not signed it will be sent Domestic partners or other similar relationship registered domicile you have to abandon the previous domicile and establish a new domiciled in DC domiciled in DC during any part of 2015 Download forms at www taxpayerservicecenter com drawn on a foreign account You must pay by money order (US dollars) due after 90 days Payments received by OTR on accounts subject Due date of Payments due on time It is computed on the unpaid tax for each month during all of 2015 unless the claimant during regular library hours during the taxable year); or During the time you resided in DC; During the time you were a non resident; and during the year and for a kidnapped child during the year If the rental housing subsidy is $1 000 or e check is similar to ACH debit but it is a one time transaction where e DC adjusted gross income Subtract Line d from Line c e e DC Earned Income Tax Credit rate e e DC Tax from D 40 Line 21 e e Enter number of dependents e Enter number of dependents e e Enter the sum of Form 1040 Schedule A Lines 4 15 & 20 allocable to the time you e e Exemption amount e File offers most DC individual income taxpayers a full federal/ e Liquefied petroleum gas e Subtract amount on Line d from the amount on Line c e e Subtract Line c amount from Line d amount each period (divide the period income by the full year s income) Each person's additions to federal income; Each person's deductions; and Each person's exemptions Each person's federal adjusted gross income; Each person's subtractions from federal income; each respective home that spouse or partner lived in and maintained earned income 8 Earned Income Credit answer these questions: Earned Income Credit to determine your eligibility for the DC Earned Income Tax Credit If you do not have a qualifying child Earnings won t be subject to federal or D C income tax when eDC adjusted gross income Subtract Line d from Line c efDeduction amount Effective January 1 2011 DC Official Code 47 1803 03 (b 4) provides Effective January 1 2016 a fiduciary must have a Federal Employer effective on the day it is charged EINs associated with Income reported and taxed on Franchise and Fiduciary Returns for the amount listed on D 40 Line 10 EITC is a refundable credit If you have a qualifying child calculate either a joint return or file separately on the same return If filing Electronic Check (e check) Electronic filers have the ability to pay their tax due or estimated payment Electronic Filing Instructions electronic filing program for eligible taxpayers based on the IRS Free Electronic Funds Transfer (EFT) Guide electronic taxpayer service center electronically: Eligibility Eligibility rules You are eligible to file your 2015 return as a qualifying eligible to use qualifying widow(er) with dependent child as your filing else s 2015 tax return or are you someone else s qualifying child? employer s name; you did employment discrimination Enforcement Actions Enter 110% of the amount from your 2014 DC Form D 40 Enter all of your nontaxable combat pay if you elect to include it in Enter amount from 1040 1040A 1040EZ 1040NR or 1040NR EZ Enter any amount included on Line 1 for work performed while an Enter any amount included on Line 1 that is a Medicaid waiver Enter any amount included on Line 1 that is a taxable scholarship or Enter any amount included on Line 1 that you received as a pension or Enter any franchise tax deducted on a federal business tax return from Enter code 6000 (District of Columbia's Jurisdiction Code) Enter each person s portion of additions entered on D 40 Lines 4 and 5 Enter each person s portion of exemption amount entered on D 40 Line 18 Enter each person s portion of exemption amount entered on D 40 Line 19 Enter each person s portion of subtractions entered on D 40 Line 13 Enter each person s portion of subtractions entered on D 40 Line 14 Enter each person s portion of the amount entered on D 40 Line 16 Enter each person s portion of the amount entered on D 40 Line 17 Enter in Line 9a of the D40EZ or Part II Contribution Line 2 of the Enter in Line 9B of the D 40EZ or Part II Contribution Line 1 of Enter in Line 9c of the D 40EZ or Part II Contribution Line 3 of the Enter interest amount due Enter penalty for non payment enter 'preparer' in the 'third party designee' block If you are filing a Enter separate amounts in each column Combine amounts on line k Enter separate amounts in each column Combine amounts on line k Enter the amount from 1040 1040A 1040EZ 1040NR or 1040NR Enter the amount from 1040 or 1040A Enter the amount from Line 8 of Calculation A Schedule I enter the amount from the appropriate Line (6 or 10) See the instructions Enter the amount from your 1040 or 1040NR Enter the amount from your 1040 or 1040NR If you had gross Enter the amount from your 1040 or 1040NR The maximum allowable Enter the amount from your D 40 Line 26 Enter the amount from your federal 1040 1040a 1040EZ 1040NR Enter the amount from your federal 1040 1040A or 1040EZ or Enter the amount of any federal or state rental housing subsidies Enter the amount of DC real property tax you paid on the Enter the amount of overpayment if any you want credited to your 2016 Enter the amount of your wages salaries tips etc (from federal Enter the amount required from Line 5 under each of the payment enter the amount you paid with the FR 127 or with the original return if Enter the amounts withheld and estimated tax payments made Enter the higher of Line 1 or Line 3 4 Enter the lesser of the amounts on Line 2 and Line 3 If you did enter the name and SSN shown first on your previous year return then enter the name and SSN shown second on your previous year return Enter the total of your 2015 DC estimated income tax payments and any Enter the total rent you paid for the property during the year and Enter this amount on Form D 40EZ Line 13e or Form D 40 Line 27e 8 Enter total P & I 43 $ 00 Enter total P & I 43 $ 00 Enter your earned income from the Earned Income Worksheet 1 Enter your federal adjusted gross income (from Form 1040 1040A or 1040EZ) 3 Enter your last name Enter your last name Enter your social security number Enter your last name Social Security Number Enter your SSN entering the DC state tax information as if the taxpayer were filling out entering the total on your DC return entries on Lines 22 32 of the D 40 envelope If you are sending a payment with your return use envelope If you are sending a payment with your return use the PO equals at least 110% of your 2014 DC income tax liability; or equipment per qualified alternative fuel vehicle refueling property or estimated amount of DC income taxes through withholding estimated tax if they: Estimated Tax Interest estimated tax This amount will not be refunded Even if you are not eligible to claim the Federal Earned Income Credit you may be able to claim the DC Earned Income Tax Credit even your own And it s a great way to evisedevisedevised 00/00 evisedRRevisedevised 00/00 example below) Example: 196 days of residency in DC divided by 30 = 7 months (6 exceeds $150 000 shall be reduced by 2% for every $2 500 (or fraction thereof) by which the taxpayer's adjusted gross income for exception Exemption Amount Exemption amount *Multiply $1 775 by number on line 17 Part year DC residents see Calculation E in instructions exemption This does not include a foster child exemptions Leave Lines 17 and 18 blank on the D 40 expenses incurred in the production of investment interest and casualty expenses which you are not allowed to claim if you file separate returns extension by the April 18 2016 deadline before applying for the additional extension of time to file Extension of Time to File a DC Income Tax Return Extension of Time to File form is due by April 18 2016 If the due date extension of time to file is requested In order to be valid a FR 127 Extension of time to file until October 18 2016 f Biodiesel (excluding kerosene) f DC Low Income Credit from table on page 17 f Deduction amount f Enter 1 for your spouse or registered domestic partner filing jointly or filing separately on same return f Enter 1 for your spouse or registered domestic partner if filing jointly or filing separately on same return f f Enter the amount of DC AGI f f Maximum out of state credit Multiply Line e by Line d f f Subtract amount on Line e from the amount on Line d f factor on Line 9 This is your underpayment interest amount Fail to file the return or report timely If convicted you will be fails to pay the amount required by the periodic payment due date falls on a Saturday Sunday or legal holiday the request for extension federal 1040 return) Federal 1040 tax return booklet Multiply that amount by 40 to determine the DC Non Custodial Parent EITC amount to claim on Schedule U federal adjusted gross income Based on the taxpayer's age certain amounts of tax qualified long term care insurance premiums are Federal adjusted gross income of the tax filing unit (see instructions) Federal Adjusted Gross Income of the tax filing unit (see instructions) Report the AGI of every member of your tax filing unit including Federal Adjusted Gross Income of the tax filing unit (see instructions) Report the AGI of every member of your tax filing unit including federal adjusted gross income on your D C tax return (up to $8 000 Federal Adjusted Gross Income*150400180000* Federal AGI of your tax filing unit is: Percentage $ federal and state income tax returns for free using commercial online federal EITC may also claim a DC EITC of 40% of the federal credit federal extension to file form will satisfy the requirement federal filing threshold) Also included federal Forms 1040 1040A or 1040EZ federal Forms 1065 or 1120S federal Forms W 2 and applicable 1099 that show DC tax withheld federal personal exemptions and your federal standard deduction federal return enter the total on Schedule I Calculation A Line 3 federal return You are entitled to the itemized deductions excluding Federal standard deduction fee basis government officials 18 fee basis government officials 18 fellowship grant not reported on a Form W 2 2 fide residents of the same state file a DC individual income tax return file a separate income tax return to claim the credit for their File Alliance program Eligible taxpayers may prepare and e File their File an amended DC return if your DC tax liability for a prior open tax File Electronically Today! www taxpayerservicecenter com file if their income was above the file one individual income tax return The tax filing unit also File or pay online: www taxpayerservicecenter com File order 10 File order 6 File order 7 File order 7 File order 8 File order 9 file Schedule H as a standalone return file separately on the same return You must file separate returns File the Form D 2210 with your return filed an extension of time to file for your federal individual income filed with DC and should not be attached filing an amended return Filing Deadline Filing for a deceased taxpayer Fill in the oval for a deceased filing individually or jointly Filing Jointly (D 40 and D 40EZ) filing jointly or a dependent claimed by someone else (Domestic filing separately on separate returns (D 40) filing separately on the same return You may also use Schedule S to Filing status Filing Status Filing status Single Married filing jointly Married filing separately Dependent claimed by someone else Filing status: filing threshold each spouse or registered domestic partner must filing your D 40 return If you complete this form after filing and/or Filing your return Filing your return 5 Fill in Fill in if filing separately on same return Complete Calculation J on Schedule S Fill in if loss Fill in if loss Fill in if loss Fill in if loss Fill in if loss Fill in if loss Fill in if loss Fill in if loss Fill in if loss Fill in if: Filing an amended return See instructions Fill in if: Filing for a deceased taxpayer See instructions Fill in ovals completely Fill in the bank routing and account number information You can Fill in the oval if Form D 2210 is attached Fill in the oval if Form D 2210 is attached Fill in the oval if Form D 2210 is attached Fill in the oval to show the type of bank account If you want the fillable forms filling in the appropriate oval You must take the same type of deduction Filling out the form financial institution before filling in the information financial institution; financial officer has given fined not more than $1 000 or imprisoned for not more than 180 First name M I Last Name First name M I Last Name First name M I Last Name First name M I Last Name First name M I Last Name First name M I Last Name First name M I Last Name First name M I Last Name First Name M I Last Name First name of non custodial parent M I Last name First name of qualifying non dependent person M I Last Name first principal residence in DC on or after October 1 2007 and who Follow the "on screen" instructions If you need further explanations following acceptable operating fuels: (a) at least 85% ethanol; (b) natural gas; (c) compressed natural gas; (d) liquefied natural gas; for 50% of the cost of equipment and labor per vehicle for vehicle for an adjusted gross income in excess of $275 000 for an exempt property owned by a government a house of worship For DC tax purposes upon disposing of an asset not fully depreciated For each column multiply the amount on Line 8 by the penalty For each column subtract Line 7 from Line 6 If Line 7 exceeds for each period Include the amounts from the previous period in for each period you may want to determine the percentage for For each type of income reported on your federal 1040 determine the for earlier tax periods In determining your property tax credit for eligible joint filers) annual deduction may be carried forward as a for false statements (and any other applicable penalties) for filers with qualifying children Multiply Line d x 40 For Filers Without A Qualifying Child for filing a Form FR 127 with DC for IRS Individual Taxpayer Identification Number For Lines 2 7 below include only the amounts related to the time you resided in DC for married couples filing jointly if both own accounts) 2 (If you for more information ) If YES continue For more information on the DC College Savings Plan please visit www dccollegesavings com call 800 987 4859 (800 368 2745 for for prior DC taxes DC unemployment compensation debt or child for receiving a refund provided accurate bank account information is entered on the return So be sure to check your bank information carefully for Single and Joint Filers For STANDALONE FILERS only please complete the following "Refund Options" information Will this refund go to an account outside of the US? for subtractions from federal AGI See Schedule I in this booklet for that year after the due date of the return Exception A personal for the 1st period $4000 for the 2nd period $6000 for the 3rd for the EITC and did not qualify for the federal credit due to your for the first time) will receive a paper check for the information prepared and submitted by a paid preparer for these same expenses on the DC return Foreign accounts If you own more than 50% of the stock in any corporation foreign country (such as a bank account securities account or other financial Form 1040 1040A or 1040EZ) 1 form Alternative Fuel Vehicle Conversion and Infrastructure Form D 30 Form D 30 Unincorporated Franchise Tax Return if capital is a material Form D 40B Nonresident Request for Refund Form D 40P Payment Voucher Form D 40P voucher provided in this booklet Do not attach either form However refunds under $2 or greater than $4 000 do not form providing the servicemember s legal residence for taxes should form to use this exception Complete Schedule N DC Non Custodial Forms Forms 1040 1040A 1040EZ 1040NR or 1040NR EZ Forms and Instructions Forms and Publications; attach it to the D 40 Schedule U forms and worksheets to your D 40 if you complete any of the DC forms Forms D 40EZ Line 7a or D 40 Line 24a forms e File program may be a good choice for you forms program allows the taxpayer to complete the return online by FR 127 Extension of Time to File FR 127 Extension of Time to File a DC Income Tax Return FR 127 Extension of Time to File a DC Income Tax Return (All filers) FR 127 Extension of Time to File Income Tax Return FR 329 Consumer Use Tax on Purchases and Rentals fraction thereof) by which the taxpayer's adjusted gross income for the Franchise Tax Return from federal AGI; Supplemental Security (SSI) payments and From federal Form 2441; if part year DC resident from Line 5 DC Form 2441 from http://www irs gov From Line 32 on page 2 from Sched U Part II Line 5 from Sched U Part II Line 5 from Sched U Part II Line 6 from Sched U Part II Line 6 from the refund due or added to the tax due You can contribute as from those allowed on your federal return full exemption amount to reflect the number of months you were a DC funding for the restoration of the Anacostia River and other g Electricity from a vehicle charging station or g Enter $200 000 (or $100 000 if MFS) g g Enter 1 if married or registered domestic partner filing jointly or filing separately on same return and your spouse or registered g Enter 1 if you are married filing jointly or married filing separately on same return and your spouse/partner is 65 or over g g Enter the amount of DC AGI g g Enter the lesser of Line a or Line f Also enter on Schedule U Part 1a Line 2 g g Enter the lesser of Line e or Line f amounts g Exemption amount * g General Instructions General Instructions for D 40EZ/D 40 General Instructions for the D 40EZ and D 40 Generally you will use the same filing status on your DC return as that Get tax forms Getting Started gExemption amount g Give OTR any information missing from your return; Give the designee the right to receive your refund; give you the lowest tax Please ensure the oval to the left of the filing go to Line 34 in the Refund section If Line 33 is equal to or less than Government Government of the Government of the Government of the Government of the Government of the Government of the Government of the District of Columbia government sponsored support collection unit and the order must have GovernmentGovernmentGovernment of grantor of or transferor to a foreign trust gross income gross income (AGI) of your "tax filing unit" cannot exceed $40 000 gross income Adjusted gross income is that of all persons residing in gross income of both registered domestic partners on Line 1 of gross income of the tax filing unit that is used to pay rent Money reported on this line is not used to calculate the amount of the credit h Add Lines f and g h h Add Lines f and g h h Enter $200 000 (or $100 000 if MFS) h h Enter 1 if married or registered domestic partner filing jointly or filing separately on same return and your spouse or registered h Enter 1 if you are married filing jointly or married filing separately on same return and your spouse/partner is blind h h Federal Earned Income Credit from Federal Form 1040 1040A h h Hydrogen H I N S or U attach it to your return in the order defined in General h Subtract Line g entry from Line f entry h had an interest in or signature or other authority over a financial account in a have an IRS PTIN issued by the IRS Although you may use a paid have three options to receive your refund: he or she will be a part year resident for the period not domiciled in DC Head of household Head of Household (D 40) Head of household and claiming more than one exemption; or Head of household Enter qualifying dependent and/or non dependent information on Schedule S Head of household filers here and on D 40 Line 18 HEREHEREHERE Home address (number street and apartment) Home address (number street and suite/apartment number if applicable) Home address (number street and suite/apartment number if applicable) Home address (number street and suite/apartment number if applicable) Home address (number street and suite/apartment number if applicable) home apartment rooming house or Home Defined home does not make you a part year resident If filing as a part year Homeowner and Renter Property Tax Credit Homeowner and Renter Property Tax Credit Homeowner and Renter Property Tax Credit homes apartments rooming houses or condominiums each House house or condominium use Section A housing dwelling; How and where can the tax refund card be used? The card can be used to withdraw cash at any Visa member bank or it can be How can I be sure the DC Tax Refund Visa Prepaid Card is secure? The DC Tax Refund Visa Prepaid Card is covered by Visa's How do you file this form? How to avoid penalties and interest How will tax refund cards work for a joint refund? In the case of a joint return a single tax refund card will be issued in the name of http://www taxpayerservicecenter com for prior year(s) individual I (Calculations A and B) and Calculation D (if applicable) Keep a i DC Earned Income Tax Credit for filers with qualifying children Multiply Line H X 40 i i e name SSN relationship and DOB i Multiply Line h entry by 5% i I on page 27 to determine your tax i Subtract Line h entry from Line g entry i i Taxable income Subtract Line h from Line e i i Taxable income Subtract Line h from Line e i i Total number of exemptions Add Lines a h enter here and on D 40 Line 17 i Total number of exemptions Add Lines a h enter here and on D 40 Line 18 i Identification Number (FEIN) identified as the American Banking Association (ABA) routing number identity theft refund fraud OTR is converting new direct deposit refund If a loss fill in the oval If a taxpayer died in 2015 or 2016 before filing a return a return must If any of the above referenced forms are needed visit If claiming dependents use Schedule S to list each dependent's name If DC was your home or permanent residence for less than a year fill in If disability payments were included in your federal gross income you If earned income is less than $6 580 multiply the amount by 0765 If either spouse/registered domestic partner has an outstanding liability If filing head of household use Schedule S to report dependents or If filing jointly is chosen enter the total federal adjusted If filing jointly or filing separately on same the return enter the if filing separately on same return Complete Calculation J on Schedule S If filing separately on the same return is chosen follow the instructions If gross income derived from the operation of an alternative fuel If Line 1 is greater than Line 4 If Line 1 is more than Line 4 subtract Line 4 from Line 1 If Line 20 is $100 000 or less use the tax tables on pages 59 68 to If Line 4 is between $18 111 and $24 040 subtract $18 111 from the If Line 4 is less than $18 111 enter the amount from Line 2 This is If Line c amount is greater or equal to Line e or Line f enter it on D 40EZ Line 7 If If Line g amount exceeds Line i or Line j amount enter it on D 40 Line 24 If Line i or Line j amount exceeds Line g amount enter it on D 40 Line 27d or Line 27e If mailing a refund request return or a 'no money due' If mailing a return with a payment send it to: If more than $100 000 file form D 40 00 If more than $100 000 use Calculation I If more than $100 000 use Calculation I in instructions If more than $100 000 use Calculation I page If the amount is zero or less leave the line blank If the federal AGI of the tax filing unit is more than $40 000 If the income reported on your 1040 included income reported and taxed If the IRS adjusts your individual federal tax return you must file an if the net income of one of the spouses/registered domestic partners is if the new beneficiary is a member of the family of the former If the taxable income is: If this applies to you a copy of the Department of Defense if this is an amended return on Line 12 of the D 40EZ or Line 32 of If you and your spouse filed a joint federal return enter each person s If you answer YES to any of the following questions STOP you are not eligible for the EITC If you can answer If you answer yes to the question "will the refund you requested go to If you answered Yes to the above questions you may claim the DC Non Custodial Parent EITC If you are a 'dependent claimed by someone else' do not claim any If you are a paid tax preparer you are required to have an IRS PTIN If you are age 70 or older and the If you are an annuitant's survivor and 62 years of age or older as of If you are claimed as a dependent on someone else's return fill in If you are claiming one of these credits complete the residential If you are claiming the property tax credit based upon rent paid If you are filing a joint return or filing separately on the same return If you are filing a no money due or a refund request return use the If you are filing an amended return for a prior year attach a copy If you are filing the D 2210 separately pay the amount you If you are filing the D 2210 with your D 40 return include If you are filing: if you are living or traveling outside the U S You must file for the first 6 month If you are married and you are not filing with your spouse can you be claimed as a dependent on someone If you are married or have a registered domestic partner and both If you are married or registered domestic partners you may file If you are not a DC resident and you had DC taxes withheld file If you are not due a refund and do not owe additional tax total your contribution(s) and enter on Form D 40 Line 42 If you are not required to file an individual income tax return If you are required to file a DC income tax return attach If you are under age 70 and the If you are unmarried can you be claimed as a dependent on someone else s 2015 tax return or are you If you are visiting the DC OTR for assistance in preparing your DC If you claim either status you and your spouse/registered domestic If you claimed itemized deductions on your federal income tax return If you do not expect to have a balance due and you have not If you do not expect to have a balance due when you file your D 40 If you do not have a qualifying child you must use the DC Earned If you do not select the checking or savings oval we will assume the If you expect to have a balance due when you file your D 40 If you filed a DC Schedule H Homeowner and Renter Property Tax Credit If you filed Form FR 127 Extension of Time to file a DC Income Tax Return If you fill in any part of this schedule attach it to your D 40 If you had a loss for Lines b c d 3 6 14 or 20 fill in the "Fill If you had farm income or loss enter on Line c the amount on Line 18 of If you had gross income from DC sources of more than $12 000 from a If you have determined that you are required to file a District of Columbia If you have more than three qualifying children you only need to list three to get the maximum credit If you owe tax make the payment plus any contribution(s) payable to the DC Treasurer and mail it with your return If you own your home apartment rooming house or condominium If you qualified for the federal Earned Income Credit go directly to Section B below If you did not qualify for the federal If you received a state income tax refund while not a resident of DC; If you received such an amount but box 11 is blank contact your employer for If you rent your home apartment rooming If you request your refund to be direct deposited to an account outside If you resided in DC for only part of 2015 allocate your DC income If you take the federal earned income credit it may be better for you to If you took the 30% or 50% federal bonus depreciation and/or the If you use one of the e File options to file your DC return you also If you want to authorize another person to discuss your 2015 tax return If you want your refund deposited directly in your bank account If you want your refund on a Visa Prepaid Card choose Tax If you were a full year DC resident to figure your DC credit multiply by If you were eligible for the Child and Dependent Care Credit but did not If you were self employed at any time in 2015 or are filing federal Schedule SE because you were a member of If you wish to contribute and you are not due a refund or do not owe additional If your child was married at the end of the year the child is not a If your DC AGI is $200 000 or less complete Calculation F on page 26 If your DC deductions are limited and you were a part year DC If your DC deductions are limited complete Calculation F on page 26 If your DC taxable income is greater than zero complete this chart to If your earned income or federal adjusted gross income (fed AGI) is greater than $24 040 If your earned income or federal adjusted gross income (fed AGI) is greater than $24 040 STOP you cannot claim If your filing status is "Married or registered domestic partner filing If your spouse/registered domestic partner died in 2015 you can If your taxable income from D 40 Line 20 is: If your taxable income is $100 000 or less use the tax tables on pages If your taxable income is greater than $100 000 for D 40EZ filers IMPORTANT: Please read the instructions on the reverse before completing this form Important: Print in CAPITAL letters using black ink Important: Print in CAPITAL letters using black ink Important: Print in CAPITAL letters using black ink Important: Print in CAPITAL letters using black ink Attach to D 40 Important: Print in CAPITAL letters using black ink Tax period ending (MMYY) Important: Read eligibility requirements before completing in 2015 see IRS Pub 596 before you answer If YES continue If NO STOP you cannot claim the EITC In addition they must have lived with you in the US for more than half In addition to the 6 month extension you may receive another 6 month extension in advance by the Office of Tax and Revenue (OTR) The fact that in both names in case it is subsequently needed in DC by 30 to determine the number of months of residency Any in DC during any part of 2015 in if loss" oval to indicate that the figure entered is a negative one in other jurisdictions If you have registered your relationship in In such cases if each claimant has income above the In the case of spouses or domestic partners who during the entire In the event of a rejection of direct deposit refunds will be re issued in this booklet for assistance in completing Schedule H If you are filing a Include a check or money order (US dollars) payable to the DC Treasurer include for DC purposes only those relating to the time you were a DC include interest or penalties paid and do not include taxes paid Include your payment with the FR 127 voucher and file it by Include your taxable portion of pension/annuity in your federal adjusted included would be all other persons who includes a return filed by you or your spouse/registered domestic partner includes any persons who would be claimed as dependents on including income subject to federal but not DC income tax Use including income subject to federal but not subject to DC income INCOME Income income (AGI) of your tax filing unit" Income Add Lines 1 and 2 income from DC sources of more than $12 000 from a nonincorporated Income Information Income Information Section income is greater than $12 000 you will need to file a DC income is not exempt in this case since the non military spouse is a income of the tax filing unit If you are required to file a DC individual income producing factor An S Corporation must file a D 20 Corporate Income received when you were a resident of DC and when you income subject to federal but not DC income tax If you have more than 7 dependents list them on an attachment income subject to federal but not DC income tax See following page to add additional dependents income subject to federal but not DC income tax See following pages to add additional dependents income subtractions from income deductions and exemptions You income tax booklets/returns; Income Tax By Individuals Income Tax Credit (EITC) Worksheet For Filers Without a Qualifying Income Tax Credit Worksheet For Filer Without a Qualifying Child to Income Tax Credit Worksheet for Filers Without a Qualifying Child income tax is incorrect income tax return Income Tax Return Income Tax Return income tax return attach Schedule H to your D 40 return Income Tax Return registered domestic partners must first prepare a income tax return using the single income tax return with Schedule H attached or mailing income tax return with the IRS The timely filed income tax; (ii) tax exempt municipal bond interest income; and income tax? income was above the federal filing income you may still qualify for the DC EITC INCOMEADJUSTMENTS Indicate which type of deduction (itemized or standard) you are taking by Individual Income Tax individual income tax return if that individual income tax return is eligible to file the claim for his/her individual income tax return or who Individual Income Tax Return page 1 File order 1 Individual Income Tax Return page 2 File order 2 Individual Income Tax Return page 2 File order 2 lRefund Complete if Line 33 is more than Line 26 individual income tax returns will require that an option be selected If you do not select an option you will receive a paper check Refunds individual tax return or who would be individual whose permanent legal residence is within the District individual) will be limited Reduce the DC itemized deduction amount individuals who lived apart from the spouse/domestic partner for the Individuals; information from the federal instruction booklet concerning the ing children only) Injured Spouse Protection inmate in a penal institution 3 INSIDE instead of storing the information There is no fee for e check payments Instructions Instructions Instructions for D 40P PAYMENT VOUCHER Please print clearly Instructions for direct deposit can be found on page 15 Note: All Instructions for Form FR 127 Instructions for Schedule B Instructions for Schedule H Instructions for the D 40 Instructions for the D 40 23 29 Instructions for the D 40EZ Instructions for the D 40EZ 20 22 Instructions for Underpayment of Estimated Income Tax by Individuals instructions on page 27 Instructions page 16 Instructions page 8 regarding TINs Include the ITIN/SSN on page 2 of Insurance Corporation; the account was in your employer s name; and you INT Report on Line 2: Interaction between DC deductions and similar federal deductions interest assessed by OTR for an underpayment of estimated income interest in the account; Interest of 10% per year compounded daily on a late payment; interest ordinary dividends and capital gains more than $0) Internal Revenue Service Internal Revenue Service (IRS) website; IRC 152 and a deduction from income was taken for the premium IRS to file a return on your behalf Please review the tax return before is $200 000 or less and you were a part year resident complete is a tenant under a written lease for fair market value Do not add Line is better for you to claim Both credits must be prorated to the time of residency for part year residents ) is equal to or more than 110% of your last year s taxes or is at least 90% of your current year s is excludable in computing DC gross income for persons determined is included in the federal AGI of the tax filing unit is not a contribution for purposes of this deduction Contributions made is subject to interest on the underpayment of estimated income tax Is the filing status on your DC return Married Filing separately ? Is usually just to the right of your ABA routing number including Is your investment income more than $3400? (Investment income includes: taxable interest tax exempt issued by the IRS If you use a paid preparer they are required to it does not entitle you to file a joint return it may be 0 Also see your federal Form 1099 INT Line 3 It s fast Your money will be available the morning of the payment It s safe No more lost stolen or misplaced checks It s simple You don t have to go to the bank to cash your check it to your tax return and add the underpayment interest to the itemized deductions allowed is when the amount on Line 38 of the Form Itemized deductions Do not copy the amount from your federal return Itemized deductions for part year DC residents If your DC AGI itself can be activated only by using the recipient's identifying information including social security number For additional security many j Multiply Line i entry by 5% j j Subtract amount on Line i from amount on Line e (if < 0 enter 0) j j Tax If Line i is $100 000 or less use tax tables j j Tax If Line i is $100 000 or less use tax tables on pages j joint return joint return checking the third party designee block oval constitutes Joint Returns After Separate Returns jointly is chosen enter the total federal adjusted gross income of jointly or separately on the same k Add the amounts on Line j enter here and on D 40 Line 21 k Total tax k Add the amounts on Lines d and j (enter this on Line 16 of the D 40) k k Subtract amount on Line j from amount on Line f (If < 0 enter 0) k kAdd the amounts on Line j enter here and on D 40 Line 22 k Total tax keep a copy for your records Key website resources l Add the amounts on Lines e and k (enter this on Line 16 of the D 40) l l$ 00 X 32 Enter result > Landlord s address (number and street) Apartment number Landlord s telephone number last six (6) months of 2015 may also be able to use this filing status lComplete your federal return first Enter your dependents information on DC Schedule S l Leave a space between Leave lines blank that do not apply legal residence for taxes and a copy of the non military spouse s legal legally blind; letter liability do not equal at least the smaller of: liability for the year limited at the federal level because IRS Form 1040 Line 38 is greater Line 1 Line 1 Net federal AGI $ Line 1 Taxable interest from US Treasury bonds and other obligations Line 1 Total federal AGI of the tax filing unit Line 1 Total wages salaries tips unemployment compensation etc Line 10 Line 10 If Line 6 is greater than Line 9 continue Line 10 Income reported and taxed this year on a DC franchise Line 10 Loan repayment awards Loan repayment awards of up Line 10 Property tax credit Line 10 Refer to payment options on page 6 of the General Instructions Line 10 Tax and/or contributions Add Lines 8 9a 9b 9c and 9d (if applicable) Line 11 DC and federal government survivor benefits Line 11 Healthcare insurance premiums Any healthcare insurance Line 11 Total DC income tax withheld Refer to page 8 of the Line 11 Underpayment interest Line 12 DC Poverty Lawyer Loan Assistance Attach a copy of Line 12 Other subtractions from DC Schedule I Line 12 Tax paid with extension of time to file or with original return if this is Line 13 DC Earned Income Tax Credit Refer to page 11 of the General In Line 13 Other is for those items not subject to DC tax but subject Line 13 Total subtractions from DC Income Line 13a Number of Qualified EITC Children Enter the number of qualified Line 13b Enter your earned income amount Line 13c Enter your federal earned income credit (for taxpayers with qualify Line 13d Multiply federal EIC x 40 and enter result (for taxpayers with qualifying Line 13e For filers without qualifying children use the DC Earned Income Tax Line 14 DC adjusted gross income Line 14 Military Spouse Residency Relief Act Line 14 Total tax payments and credits Add lines 11 13 Line 15 Deduction type Line 15 Refund If Line 14 is the larger subtract Line 10 from Line 14 Include Line 16 Amount Owed If Line 10 is the larger subtract Line 14 from Line 16 DC deduction amount Line 17 (results) from Line 15 Line 17 Number of exemptions Line 17 Penalty and interest Enter any underestimated penalty and interest Line 18 Exemption amount Line 18 Total amount due Line 19 Line 19 Total refund Subtract Line 2 Line 2 Disability income exclusion from DC Form D 2440 Enter Line 2 Federal personal exemptions Line 2 Money from other sources used to pay rent Line 2 Taxable interest and ordinary dividends If more than $1 500 file Line 20 DC taxable income Line 21 of the D 40 Line 21 Tax Line 22 Credit for child and dependent care expenses Line 22 of the D 40 (Do not use the DC Form D 2441 ) Line 22 of the D 40 Attach a copy of your DC Form D 2441 Line 23 Non refundable credits from DC Schedule U Line 24 DC Low Income Credit Line 25 Total non refundable credits Line 26 blank Line 26 go to Line 41 in the Amount owed section Line 26 Total tax Line 27 DC EITC Line 27 If your 2014 return was amended or corrected multiply Line 27a of the D 40 Line 27a Qualified EITC children Line 27b Enter your earned income amount Line 27c Enter your federal earned income credit (for taxpayers with Line 27d Multiply federal EIC x 40 and enter result (for taxpayers with Line 27e For filers without qualifying children use the DC Earned Line 28 Property tax credit Line 29 Refundable credits from DC Schedule U Line 3 Line 3 DC Adjusted Gross Line 3 Federal adjusted gross income Line 3 Rent paid on the property in 2015 Line 3; is greater than the sum of DC personal exemptions and DC Line 30 D 40 Line 30 DC income tax withheld Line 31 2015 Estimated income tax payments and amount Line 32 Payment made with an extension of time to file or with Line 33 Total payments and refundable credits Line 34 Amount you overpaid Line 35 Amount to be applied to your 2016 estimated tax Line 36 Penalty Line 39 Contribution amount from Schedule U Part II Line 39 from Line 38 Will this refund request or amount owed go to or come from an account outside the U S ? Yes No See instructions Line 39 from Line 38 Will this refund request or amount owed go to or come from an account outside the U S ? Yes No See instructions Line 4 Line 4 Franchise Tax Line 4 Property tax credit Line 4 Standard deduction Line 40 Net Refund Line 41 Tax due Line 42 Contribution amount from Schedule U Part II Line 43 Enter total penalty and interest Line 43a Penalty Line 43b Interest Line 44 Underpayment Interest Line 45 Total Amount Due Line 5 Line 5 DC taxable income Line 3 minus Line 4 If Line 4 is equal to or more Line 5 Excess of DC allowable depreciation over federal allowable Line 5 of the D 40EZ is more than zero; and Line 5 Other additions from DC Schedule I Line 5 Rent supplements received in 2015 Line 6 Line 6 Add Lines 3 4 and 5 Line 6 Calculation B has changed The DC income exclusion for long term care insurance premiums is no longer a subtraction from Line 6 DC AGI Line 6 DC College Savings Plan payments Enter the amount contributed Line 6 minus Line 13 Line 6 Other is for pass through losses from DC unincorporated Line 6 Tax Refer to page 15 of the General Instructions Line 6 you have no underpayment interest If there is an amount Line 7 Line 7 DC Low Income Credit Refer to page 10 of the General Instructions Line 7 DC personal exemption Line 7 Income received during period of non residence Line 7 Other is for those items not subject to federal tax but subject Line 7a Exclusions for DC residents Income not to exceed $10 000 Line 7a Number of exemptions claimed on federal return Enter the number Line 7b Household income includes income received by all household Line 8 DC standard deduction Line 8 Net Tax Subtract Line 7 from Line 6 If Line 7 is equal to or more Line 8 Section B Schedule H) Line 8 Taxable refunds credits or offset of state and local income tax Line 8 Total federal AGI of the tax filing unit Line 8 Underpayment each period Line 8a or 1040EZ Line 2 It may be all or part of that amount or Line 9 DC real property tax paid by you in 2015 Line 9 Sum of Line 7 and Line 8 $ Line 9 Taxable amount of social security and tier 1 railroad retirement Line 9 Underpayment interest factors These are the Line 9d RESERVED Line a Wages salaries unemployment compensation and/or tips Line b Business income or loss Line c Capital gains or losses Line d Rental real estate royalties S corporations trusts etc Line e or Line f amount is greater than line c enter the Line e or Line f amount on line numbers may differ from the District Forms D 40 or D 40EZ line numbers; Lines 8 and 9 Expenditures by DC teachers An individual who: Lines 9a 9b and 9c Refer to page 15 of the General Instructions List of other required documents for D 40 filers list with explanations of the changes covered by your amended return listed on a national securities exchange or with assets of more than $10 lived together and file separately on Low Income Credit Low Income credit for dependent claimed by someone else Low Income Credit Table Low Income Credit Table 17 M I Last name mail label from the back flap of the return envelope Mailing address (number street and suite/apartment number if applicable) Mailing Address for Returns mailing The DCfreefile fillable forms program also performs basic Make check or money order payable to: DC Treasurer Make entries using black ink Attach to your D 40 Make no entry if the premium was deducted on your federal return see instructions on other side make no entry leave the line blank Make the check or money order payable to the DC Treasurer make to any one fund is $1 00 March 30 2015 Enter $2 000 on Schedule U Part 1a Line 5 Mark one refund choice: Mark one refund choice: Direct deposit Tax refund card Paper check Mark one refund choice: Direct deposit Tax refund card Paper check Mark one refund choice: Direct deposit Tax refund card Paper check married filing separately Married filing separately or registered domestic partner married for the whole year for filing status purposes If you did not married individual) The itemized deductions that are not subject to the married individuals must use this filing status if: married or registered domestic partners filing jointly and claiming Married or registered domestic partners filing jointly or filing separately on the same return Married or registered domestic partners filing separately Married or registered domestic partners filing separately on the same return marries a DC resident the servicemember s military compensation maximum credit amount is $1000 may be able to claim an exclusion for them on your DC return may deduct: may take only one of these DC credits Complete the calculation on means it can reduce the DC tax you owe but it will not directly means they can reduce the taxes you owe but they will not result in a members in the year even income excluded from federal adjusted mi n ph middle bar military compensation and the non military spouse s compensation million and 500 or more shareholders of record; the account was in your minimum federal income tax filing requirements Net federal Miscellaneous Credits and MONEY money by reducing check printing and mailing costs The District Office of Finance and Treasury has partnered with Citi Prepaid Services to money received as damages on account of physical injuries or MONEYMONEYMONEY months plus one month due to the 16 day remainder) more do not claim the property tax credit If no subsidies were more than $400 for merchandise services or rentals on which you More than one filing status may apply to you Use the one that will more than two exemptions; or moved to a new address within the much as you would like however the smallest contribution you can Multiply $1 775 by Line 17 of the D 40 number of exemptions If you multiply it by 20 If you sublet part of your home to another Multiply Line 4 by each period s percentage and enter the amounts Multiply Line c by Line d Enter Multiply the amount on Line 1 by 90% ( 90) Your withheld Multiply the amount on Line 4 by 25% ( 25) This gives you Multiply the amount on Line 6 by 0 0848 enter result 7 multiplying the result by 12 Multiply the rent entered by 20 must combine the separate amounts for each person before making must file must have been a DC resident during all of 2014 to use the 110% N DC Non Custodial Parent EITC Claim to determine if you are eligible NACHA Guidelines Name (Last First) Name (Last First) name and phone number If you want to authorize your paid preparer nationally and locally in recent years To minimize direct deposit/ Need assistance? Need assistance? Back Cover new direct deposit requests (taxpayers requesting a direct deposit New filing status added Qualifying widow(er) with dependent child New for 2015 Income Tax Returns: New option to file the D 40 and D 40EZ on a fiscal year basis New tax rates The tax rates for individuals for tax years beginning after 12/31/2014 are: niece or nephew) and was: Nine (9) digits in length including zeros; No DC credit is allowed for any other tax imposed by a state including No Dependents no refund option is selected; NO to all the questions go to step 4 No underpayment interest is due and this form should not be filed if: non District residents or 800 541 1524 for Telecommunications Device for the Deaf) or contact your financial advisor An investor should non incorporated business or business activity including rents and royalties Non refundable credits from DC Schedule U Part 1a Line 7 Attach Schedule U Non refundable Credits There are two non refundable credits not a copy Please fold your return once and use the not adjust the deceased's income exemptions or deductions to reflect Not all items will apply Fill in only those that do If an amount is zero Not all items will apply to you Fill in only those that do If the not allowed to claim the EITC at the federal level but who meet other not file a DC return for 2014 use only the Line 2 amount not file jointly If your spouse died during the year you are considered not filing a 2015 individual income tax return do not use this not have a personal financial Not over $10 000 Not over $10 000 4% of the taxable income not paid It may not exceed an additional amount equal to 25% not paid on time with the extension request not use the federal form to request a DC refund NOT USE THIS WORKSHEET to figure out your earned income See special instructions below not wish to calculate the interest the Office of Tax and Revenue Note that even if you are the spouse/registered domestic partner of NOTE: A temporary absence (even a lengthy one) from your permanent NOTE: Any grants and stipends received by certain DC public or charter NOTE: Calculation G Number of exemptions is on Schedule S Note: Calculation G Number of exemptions is on Schedule S Supplemental Information and Dependents NOTE: Contribution(s) will either decrease a refund or increase the tax owed by the OFFICIAL USE ONLY Note: Identify theft and fraud using direct deposit has grown significantly Note: If a claimant rents more than one home in the District in NOTE: If you and your spouse/registered domestic partner were partyear Note: If you are filing a D 40 you must file DC Schedule H with it If Note: If your District AGI is greater than $200 000 ($100 000 if Married filing separately) continue below to Note: If your District AGI is greater than $200 000 ($100 000 if Married filing separately) continue below to Note: If your income was not evenly divided over 4 periods see instructions on the Note: International ACH Transaction (IAT) Your payment cannot be NOTE: Refer to your own check or financial institution for your numbers Note: This Earned Income Credit Worksheet is for filers without a qualifying child only If you are a filer with Note: Your social security number is used for tax purposes only number in the Personal Information section Number of Exemptions Number of exemptions for part year DC residents Reduce the Number of exemptions If more than 1 (more than 2 if filing jointly) or if you or your Number of months of DC residency Divide the number of days lived number of qualified EITC dependents on Line 13a of the D 40EZ or Number street and suite/apartment number number that allows you to work or is valid for EITC purposes? (See the federal tax return instruction booklet O f fice of Finance and Treasury O f fice of the Chief Financial Of ficer obtain this information from the lower left portion of your check (see of $275 000 of $5 200 Head of household filers are allowed a standard deduction of $6 500 Married/registered domestic partners filing jointly of 2015 unless you are claiming the EITC as a non custodial parent of administration and a copy of the death certificate; of DC AGI ($100 000 for a separate return filed by a married individual) of December 31 2015 and paid over half of the costs of maintaining of direct deposit See page 15 of the General Instructions of disposition excluding any bonus depreciation of federal exemptions of lower tax brackets of months during the year for which this rent was paid and by of office is at the pleasure of the President and you were not of Persons Claiming Refund Due a Deceased Taxpayer found on of qualified alternative fuel storage and dispensing or charging of rental income to DC instead of paying a of Schedule H Section A for credit based on rent paid or Line 10 of Schedule H Section B for credit based on property tax paid of Tax and Revenue (OTR) will do it when your return is processed and of the amount due of the D 40/D 40EZ and related schedules The DCfreefile fillable of the following may apply: of the General Instructions of the General Instructions of the listed acceptable operating fuels: of the original and any amended returns filed for that tax year You of the President; or of the tax due; of the United States you will receive a paper check of the US Congress and you and the elected member were bona of time is timely if filed on the next business day The submission of of your tax return A PTIN is a number issued and authorized by the Office of Tax and Revenue Office of Tax and Revenue Office of Tax and Revenue Office of Tax and Revenue Office of Tax and Revenue Reeves Center Municipal Center officers the tax credit is limited to those employees who purchased their OFFICIAL USE ONLY OFFICIAL USE ONLY OFFICIAL USE ONLY OFFICIAL USE ONLY Official Use Only Vendor ID# 0000 Official Use Only Vendor ID# 0000 Official Use Only Vendor ID# 0000 Amount of payment OFFICIAL USE ONLY Vendor ID#0000 Official Use OnlyVendor ID# 0000separatelyonsamereturn seeinstructions offset if the taxpayer fails to pay the District within 20 days after ofofof Columbia ofofof the older) do not claim the property tax credit you are not eligible on a DC franchise or DC fiduciary return enter that amount here Provide on a paper check on federal return on Form D 40EZ Line 13e or Form D 40 Line 27e 5 on Friday April 15 when April 16 is a Saturday This makes Monday April 18 2016 the deadline for filing income tax returns for on his or her federal income tax return shall itemize the deductions on same return on the employee s federal tax return on the same return (D 40) on the same return (D 40) You may also file separately using the On the Schedule H pages 2 3 and 4 list the name social on this page in the upper left corner behind the return; on your check on your DC return as you took on your federal return On your federal return are you filing form 2555 or 2555EZ? on your federal return it may be better for you to file your DC return on your payment Detach and mail the voucher portion of this form with full payment of any tax due by April 18 2016 to the Office of Tax and Once the account has been in existence for two years the account Once you file a joint return you cannot choose to file separate returns one in another state with the intent to remain If you resided in DC for only One Judiciary Square Wilson Building MLK Jr Memorial Library one qualifying child is $39 131 ($44 651 married filing jointly) One spouse/partner is 65 or over and both are blind 285 375 495 630 762 897 1029 1164 1296 One spouse/partner is 65 or over and neither is blind 327 426 558 693 825 960 1092 1227 1359 One spouse/partner is 65 or over and one is blind 307 395 528 660 795 927 1062 1194 1329 online at www irs gov You may also get this form by calling Only one claimant per tax filing unit options under General Instructions or 1040EZ or 1040EZ DO NOT USE THIS WORKSHEET to figure out your earned income Report the earned income amount or 1040NREZ plus any unemployment compensation received or a non profit organization See Schedule H in this booklet or call 800 987 4859 or credit card instead or D 40EZ in the return envelope provided Use the PO Box 96169 or DC government disability benefits; and whose annual household or estimated tax payment; and or fiduciary return (D 20 D 30 or D 41) or fraction of a month that the return is not filed or the tax is or if claimed as a dependent on another s tax return enter $5 200 or income that is not included in AGI are: money in a bank or invalid You could be subject to a balance due or disallowance of or labor costs Any unused credit for infrastructure can be carried over for two future years or married filing separately on the same return both spouses/registered or older has been repealed or returns This does not include any extensions A separate return or Schedule C EZ See IRS 1040 instruction Worksheet B Use the amount on line 4b as your earned income or statutory employees) or taxable income; or theft loss deduction ORDER ordered to start ORDERORDERORDER original return OROROR OTHER OTHER OTHER OTHER other personal representatives must attach letters of administration If other persons who are claimed as other qualifying non dependent person Do not include an exemption for other sources of non taxable income otherwise enter $503 $503 is the maximum amount that can be claimed OTR approved form OTR may use lien levy seizure collection agencies and liability OTR will charge oucheroucheroucher for Individual Income Tax our Customer Service Administration (CSA) at 1101 4th Street outside DC (see instructions for part year residents page 25); or Over $10 000 but not over $40 000 $400 plus 6% of the excess over $10 000 Over $350 000 Over $350 000 $28 250 plus 8 95% of the excess above $350 000 Over $40 000 but not over $60 000 $2 200 plus 7% of the excess over Over $40 000 but not over $60 000 $2 200 plus 7% of the excess over $40 000 Over $60 000 but not over $350 000 $3 600 plus 8 5% of the excess over $60 000 owe Attach payment to Form D 40P Payment Voucher owed in the appropriate boxes Refer to page 7 of the General Instructions owner may roll over any part of the account balance to another owners who modify their existing petroleum derived gasoline or owners who modify their existing petroleum derived gasoline or diesel fuel vehicle into a vehicle capable of operating on one of the page 15 of the General Instructions page 2 of the D 40 or page 1 of the D 40EZ and enter the designee's page to assure yourself the opportunity to e File both your federal and pages 2 3 and 4 to determine the federal AGI of the tax filing paid directly to the District's credit card service provider Payment is paid on property ) paid on time Interest is calculated from the due date of the return to the date Paid preparers must pay a penalty for understating taxes paid tax to more than one state enter the respective amounts and other paid to DC Paper check Paper Check paper check if direct deposit is not selected If taxpayer is a first Parent EITC Claim and attach to the D 40 Also enter the amount Part 1a Line 7 Part 1b Line 1 If you are a part year filer see part year resident instructions in the D 40 booklet on prorating the credit to be claimed Part I Credits Part II Contributions (The minimum contribution is $1 00 ) part of 2015 allocate your DC income and deductions attributable to part of a month that the return is not filed or the tax is not paid The maximum part of the real property tax paid If a home is an integral part of Part year DC standard deduction Multiply Line c by Line b enter here and on D 40 Line 16 Part Year Residents partner can claim only his/her own itemized deduction partner died For example if your spouse/registered domestic partner partner died It does not matter whether you actually filed a partner for being blind and/or over 65 partner must combine your separate amounts using Calculation J on partner or same sex spouse is considered a dependent pursuant to partner was one of the following: partner: partners partners are registered with the Vital Records Division of the DC partners filing separately are allowed a standard deduction amount of partners filing separately on the same return are allowed a standard Pay this amount Pay this amount and send it with the voucher below See instructions on back payment Payment and mailing Instructions Make check or money order (do not send cash) payable to: DC Treasurer Write your SSN and 2015 FR 127 Payment Options Payment options 6 Payment Voucher payment you exclude from income 5 payment You may also claim a credit for child and dependent care payments and withholding is less than 10% of your total DC tax Payments can be made by e check credit card check or money order (US dollars) Direct deposit tax refund Penalties and Interest Penalties and interest 7 Penalties and interest accrued may be reported on Line 17 of the Penalties range from $250 to $10 000 Penalty and interest charges are imposed on any tax found owing and penalty is an additional amount due equal to 25% of the tax due Pension Exclusion Repealed per person See instructions on other side per person whether filing individually or jointly period (The 2nd period includes the 1st period amount 3rd period includes the period and $8000 for the 4th period permissible under this chapter If a husband and wife or registered person $8 000 for joint filers if each is an account owner) Part year residents see instructions person the rent that you received is gross income and must be person the rent you receive is gross income and needs to be personal exemption otherwise allowable for the taxable year in the Personal exemptions claimed on your federal return Personal information Personal information Personal information Personal information (SSN name address telephone number) Personal Information Refer to General Instructions page 8 personal representative has one (1) year from the due date of the personal staff of a member of Congress who is considered Phase out of the Personal Exemption Amount Pick up forms: plus exemption Refer to page PO Box 96145 PO Box 96145 PO Box 96145 mail label on your return envelope PO Box 96169 police officer firefighter emergency medical technician public school portion of federal adjusted gross income Registered domestic partners PPPayment premium paid by an employer for an employee s domestic partner registered preparer must also sign the return and provide his or her identification Preparer s signature DateYour signature Date Preparer s signature DateYour signature Date Preparer Tax Identification Number (PTIN) preparer you the taxpayer(s) are responsible for the filing and payment Print in CAPITAL letters Print in CAPITAL letters using black ink Print in CAPITAL letters using black ink private residence The credit shall not exceed $1 000 per vehicle processing vendor or electronic check processing vendor You will production of investment interest and casualty or theft loss deduction professional certification up to $1 500 per person whether professional development or state licensing examination program is administered by the DC Department of Health ) property in 2015 (refer to your real property tax bills) Do not property tax credit property tax credit amount using the Computing Your Property Property Tax Credit From your DC Schedule H; attach a copy property tax paid property taxes or who paid a percentage property was either exempt from real proporcionarle un int rprete de manera gratuita prorate your exemptions and credits provider; or PTIN Refer to page 16 Public Fund for Drug Prevention and Children at Risk public interest purchase and installation of qualified alternative fuel storage and dispensing or charging equipment per qualified alternative fuel vehicle Put additional amt on Line 42 Put additional amt on Line 42 qualify for all companies Please select a product from our Free File qualify for the refund card Non qualified refunds will receive a qualify to use this status The year of death is the last year for Qualifying Child for EITC Purposes Qualifying Child Information qualifying child unless you can claim the child's exemption or you have qualifying children only) Qualifying widow(er) with dependent child Qualifying Widow(er) with Dependent Child Qualifying widow(er) with dependent child Enter qualifying dependent information on Schedule S qualifying widow(ers) with dependent child and married/registered domestic partners filing separately on the same return are R 02/15 Raising Kids is Complicated reached age 65 on or before December real estate tax; reasonable attempt to comply with the law or to exercise ordinary receive taxable income which is not subject to DC withholding; receive the printed forms receive wages with insufficient withholding; or received leave the line blank received on Line 1 of the D 40EZ or Line a Income Information on receiving a notice of an underpayment interest assessment send it to: receiving a Notice of Tax Due and a demand for payment Visit reduce the Line 18 exemption amount by 2% for every $2 500 (or reduce your federal itemized deductions amount by those taxes before Refer to General Instructions page 10 Refer to General Instructions page 11 Refer to General Instructions page 8 Refer to page 8 of the General Instructions regarding filing status and fill in Refer to page 8 of the General Instructions to prepare personal information Reference General Instructions page 15 Reference page 10 of the General Instructions Reference page 10 of the General Instructions The amount of the refueling property or private residence The credit shall not exceed $1 000 per vehicle charging station for a private residence and Refund refund card is beyond the threshold for a refund card; Refund Card under the Refund Options on the D 40 or D 40EZ refund cards will not be mailed to a foreign address Please review Refund Complete if Line 33 is more than Line 26 Refund direct deposit to a foreign account International refund if any not be offset to satisfy the other spouse s/registered Refund Options refund options be selected Refund Options Refer to Refund Options: For information on the tax refund card and program limitations see instructions or visit our website otr dc gov/refundprepaidcards Refund Options: For information on the tax refund card and program limitations see instructions or visit our website otr dc gov/refundprepaidcards Refund Options: For information on the tax refund card and program limitations visit our website otr dc gov/refundprepaidcards Refund status inquiry Refund status inquiry 15 refund to go to a savings account instead of your checking account refund will be deposited in your checking account If the funds are Refundable credits from DC Schedule U Part 1b Line 3 Attach Schedule U 29 $ refundable credits which means if these credits plus any tax payments regard to extensions) regarding standard deduction Registered domestic partners (D 40 and D 40EZ) registered domestic partners any way you wish Registered domestic partners filing Registered domestic partners filing jointly or filing separately on same return Registered domestic partners who choose to file as married and Regular hours: 8:15 am 5:30 pm Monday Friday regulation; or relationship and Date of Birth (DOB) of the qualifying person whether Relevant facts about the return are not adequately disclosed remainder over 15 days counts as a full month remaining this is your periodic underpayment amount remarry before January 1 2016 remarry before the end of the tax year you can file a joint return for Reminder REMINDER: If you rent out part of your residence to another rental agreement in force during the year by the number report all their income in DC as either married filing jointly or Report any income shown in Report tax paid with extension of time to file or with original return report that includes the Report the federal AGI of every member of your tax filing unit report the source of money or income not included in AGI that is reported on your D 40 or D 30 if gross rental income is greater reported on your federal and DC tax returns If gross rental representative for a decedent can change from a joint return elected Request forms by mail: 202 442 6546 Request receive and/or respond to OTR notices related to your return requests to paper checks mailed to the taxpayer's address of record required to file a federal income tax return (A resident is an RESERVEDList additional states on a separate sheet attach it to this Schedule resided outside of DC The same allocation is required for exemptions resided outside of DC; and residence for taxes driver s license should be kept with your tax records residence was not in DC who is appointed by the President resident between the ages of 18 and 30 and paying child support resident Complete Calculation C on page 24 resident complete Calculation D on page 24 resident Complete Calculation E on page 25 resident during all of 2014 to use this exception resident from Jan 1 through Dec 31 2015; resident you will be given guidance for completing your D 40 throughout resident Your federal worksheet will assist you in completing Schedule Residential Form' under Individual Income and Fiduciary Tax Residents residents and first time DC homebuyers This $2 000 credit is residents must prorate the credit attributable to the time residing in DC residents of DC during different periods of 2015 you cannot residents of DC during different periods of 2015; respective tax filing unit Any claimant below the filing threshold result by 32 and claim the DC credit for child and dependent care expenses result in a tax refund retirement income; or return return (including extensions) to make this change return and add the interest to the amount you calculate for Line 37 or return and fill in the "amended return" oval on the form Attach a return and mail to: return by the April 18 2016 deadline By filing this form you return Do not recalculate any amounts or totals return enter the name and SSN shown first on your return then enter the name and SSN shown second on your return return envelope provided; return envelope when mailing your return return filed by a married individual) The itemized deductions that return for the current year complete another 2015 DC individual income return If both have income figure the tax both ways return income is subtracted above on Line 3 of Calculation B the child must file a separate DC return reporting this income return send it to: return who file (or would file if their return with another state; return Your return may be rejected if your TIN is missing incorrect return? returned to OTR a paper check will be issued returns All individual income tax returns require that one of three Revenue PO Box 96018 Washington DC 20090 6018 Revenues from disposable bag fees and Anacostia River reverse of this form on the Annualized Income method review the instructions in this booklet Revised Revised 02/15 Revised 04/15 Revised 04/15 Revised 04/15 Revised 04/15 Revised 04/15 Revised 04/15 Revised 04/15 2015 SCHEDULE I P2 Revised 04/2015 Revised 04/2015 Revised 04/2015 Homeowner and Renter Property Tax Credit File order 5 Revised 06/12 Revised 09/15 Revised 7/2015 Revised 7/2015D 2210 page 1 ROBER TS room and board and supplies Rooming house rooming house or condominium Round cents to nearest dollar If zero leave the line blank Round cents to the nearest dollar Round cents to the nearest dollar If the amount is zero leave Round to the nearest whole dollar routing and account number OTR is not liable for any ABA routing routing and account numbers checking or savings account and the Routing Number Routing Number Account Number Routing Number Account Number Routing Number Account Number routing number information RRRevised save on taxes Saving for College is Not savings account fill in oval and enter bank routing and account numbers See instructions savings accounts of which you are the owner If you are married and file savings plan Schedule A Line 5; or 1040NR Schedule A Line 1 that was paid to DC c Schedule H Schedule H as a standalone return only send it to: SCHEDULE H Homeowner Schedule H Homeowner and Renter Property Tax Credit Schedule H Homeowners and Renter Property Tax Credit Schedule H to your DC income tax return Whether mailing a DC SCHEDULE I Additions Schedule I Additions to and Subtractions from Federal Adjusted SCHEDULE I Additions to and Subtractions from Federal Adjusted Gross Income Schedule I Additions to and Subtractions from Federal AGI Schedule N DC Non Custodial Parent EITC Claim SCHEDULE N DC Non l Schedule N in this booklet SCHEDULE S PAGE 2 SCHEDULE S PAGE 2 Schedule S so that you will either receive one refund or make one tax SCHEDULE S Supplemental Schedule S Supplemental Information and Dependents schedule to the return Form D 40 Schedule U Additional Miscellaneous Credits and Contributions Schedule U and attach to the D 40 Schedule U includes the amount DC domiciliary taxpayers may claim schedules behind the D 40 school teachers under the Housing Support for Teachers Act of 2007 are second on your return section 457 plan This amount may be shown in box 11 of Form W 2 Section A Credit claim based on rent paid Section A Line 2 has been changed to allow taxpayers to list the source and amount of other money not included in federal adjusted Section A: General Eligibility for the DC Childless Worker EITC Section B Credit claim based on real Section B Credit claim based on real property tax paid SECTION B: Calculating Your Earned Income SECTION C: Figuring your DC Earned Income Credit Secure Accurate Faster Refunds securities bank accounts real estate etc that are registered or titled Security Disability; or railroad retirement disability benefits; or federal security number and date of birth of all persons whose income See D 40EZ form for standard deduction and exemption amounts see instructions See instructions on back See instructions on other side See instructions page 9 selected or if the taxpayer selects "Tax Refund Card" and the tax Send in an original signed DC return with attachments if applicable Send in your original return and attachments if applicable; please Separate Returns After Joint Return separate returns and paid estimated income tax payments you and your separate returns who files (or would separate tax filing unit for the purpose of claiming the credit on separately on same return see instructions separately on the same return separately on the same return or who separately single or head of household filing status separately" or "Dependent claimed by someone else" you cannot Service (IRS) To apply for an ITIN get Form W 7 Application servicemember and spouse reside in DC due to military orders the servicemember and spouse reside in DC in compliance with the servicemember servicemember resides in DC due to military orders and subsequently shall be available for an adjusted gross income in excess of $275 000 shall be reduced 2% for every $2 500 (or fraction thereof) by which shall not be allowed to either spouse or registered domestic partner should be deducted on Schedule I Line 14 If this applies to you a should be deducted on Schedule I Line 14 The non military spouse s should enter the federal AGI reported on their separate federal returns shown on the return over the tax shown on the return sickness; life insurance proceeds paid on death of the insured; Sign and date your return If your filing status is married filing jointly Signature Signature Refer to page 16 Signature Under penalties of law I declare that I have examined this return and to the best of my knowledge it is correct Declaration of paid preparer is based on information available to the preparer Signature Under penalties of law I declare that I have examined this return and to the best of my knowledge it is correct Declaration of paid preparer is based on information available to the preparer Signature Under penalties of law I declare that I have examined this return and to the best of my knowledge it is correct Declaration of paid preparer is based on information available to the preparer Simply fill out Line 9c (D 40EZ) or Schedule U Part II Line 3 Single Single (D 40 and D 40EZ) single and claiming more than one exemption; Single and Joint Filers with No Dependents single filing status Single individuals dependents and married/registered domestic Single individuals dependents and married/registered domestic partners filing separately are allowed a standard deduction amount Single Married filing jointly Registered domestic partners filing jointly Skip the Bag Save the River 70 Social Security Administration social security and railroad retirement benefits that are excluded Social Security Number (SSN) Social Security Number (SSN) social security number (SSN) and name shown first on your Social Security Number (SSN) Date of birth (MMDDYYYY) social security number (SSN) relationship and date of birth (DOB) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social security number Relationship Date of Birth (MMDDYYYY) Social Security survivor benefits) software provided by specific Free File vendors Each participating someone else s qualifying child? someone not required to file such as a non resident Congressional Special filing circumstances Special instructions for Members of the Clergy Statutory employees and those filing Schedule SE Schedule C Special Rule for nonresident Aliens If you are not married and were a non resident alien for any part of the Sponsored by spouse or registered domestic partner is considered to be in a Spouse s/domestic partner s First name M I Last name Spouse s/domestic partner s signature if filing jointly or separately Date Preparer's Tax Identification Number (PTIN) PTIN telephone number Spouse s/domestic partner s SSN Spouse s/registered domestic partner s first name M I Last name Spouse s/registered domestic partner s first name M I Last name Spouse s/registered domestic partner s first name M I Last name Spouse s/registered domestic partner s first name M I Last name Spouse s/registered domestic partner s first name M I Last name Spouse s/registered domestic partner s first name M I Last name Spouse s/registered domestic partner s signature if filing jointly Date Preparer's Tax Identification Number (PTIN) PTIN telephone number Spouse s/registered domestic partner s signature if filing jointly or separately on same return Date Preparer's Tax Identification Number (PTIN) PTIN telephone number Spouse s/registered domestic partner s signature if filing jointly or separately on same return Date Preparer's Tax Identification Number (PTIN) PTIN telephone number Spouse s/registered domestic partner s SSN spouse/registered domestic partner are over 65 or blind attach a completed Calculation G Schedule S spouse/registered domestic partner must divide the payments according to spouse/registered domestic partner such as executors attorneys or spouses/partners had income you can use this filing status Include spouses/registered domestic partners were DC residents as of December SSN get Form SS 5 Application for a Social Security Card from SSN of qualifying non dependent person Date of Birth of qualifying non dependent person (MMDDYYYY) Sta ple any of the othe r r equi red docum ents lis ted Standard Deduction standard deduction amount (if you do not itemize deductions) but Standard Deduction and Exemption Standard Deduction and Exemption Amounts (D 40 and standard deduction and is less than or equal to the sum of your Standard deduction for part year DC residents Adjust your Standard deduction Reference page 9 of the General Instructions Partyear standard deduction to reflect the number of months you were a DC Standard or Itemized See instructions for amount to enter on Line 16 STAPLE STAPLE STAPLE STAPLE Staple all supporting forms and Staple check or money order to the D 40P Payment Voucher; Staple Forms W 2 and 1099 to Staple Forms W 2 and applicable 1099 to the front of your return; Staple these behind the D 40 return in file order (File order numbers State (a) $ 00 (b) $ 00 State (c) $ 00 (d) $ 00 state codes in the spaces provided state electronic filing program There are three ways in which state or DC income tax return unless you state sponsored college savings plan with no tax consequences 4 state withholding shown on your Form W 2 ) The credit is limited to State Zip Code +4 STATEMENTS STATEMENTS statements or fail to provide information See DC Official Code status (or would file if their income was status for 2 years following the year your spouse/registered domestic status is filled in stepsister or a descendant of any of them (for example your grandchild structions STSTSTAPLE subject to both federal and DC income tax submitting your D 40 form If you do fill in the oval attach it to your tax subsidiary of Calvert Investments Inc AD10032 201309 Substitute forms substitute statements Include interest from series EE HH and I US savings Subtract Line 19 from Line 14 Enter the result if it is a minus fill in the oval Subtract Line 25 from Line 21 If Line 21 is less than Line 25 leave Subtract Line 25 from Line 21 If Line 21 is less than Line 25 leave Line 26 blank Subtract Line 26 from Line 33 Subtract Line 26 from Line 33 Subtract Line 34 from Line 26 Subtract Line 39 from Line 38 Subtract Line 6 from Line 1 7 Subtract line 7 from Line 2 enter result here If less than zero enter subtracted from the federal Schedule A Line 29 amount The only time Subtractions from DC Income Subtractions from DC Income Subtractions from federal adjusted gross income Sum of Line 2 and Line 3 $ Supplemental Information and Dependents Supplemental Information and Dependents File order 3 Supplemental Information and Dependents File order 4 Supplemental Information and Dependents File order 4 support payments for: support the non liable party may request that his/her portion of the SW Washington DC 20024 You may also visit our website at system It must be: Table on page 17 take the DC Earned Income Tax Credit instead of the DC Low Income tax amount Enter it here and on D 40 Line 24 tax credit amount using the Computing Your Property Tax Credit Tax Credit Worksheet Tax Credit Worksheet For Filers Without a Qualifying Child tax due by April 18 2016 tax due on time The penalty is calculated on the unpaid tax for each month or Tax Filing Unit Defined tax filing unit only if the individual is 65 years of age or older tax filing unit To help you complete those pages refer to the Tax If Line 20 is $100 000 or less use tax tables to find the tax If more use Calculation I in instructions tax is incorrect Tax paid with extension of time to file or with original return if this is an amended return 32 $ Tax paid with extensions tax payments (and withheld amounts) compared to your DC tax tax payments is less than $100; Tax period ending (MMYY) Tax period ending (MMYY)Important: Print in CAPITAL letters using black ink tax please enter the total contribution amount on Line 42 Make Tax refund card tax refund The credits you claim on Lines 27d or 27e 28 and 29 are tax return and wish to request an extension for your DC income tax return and you are in one of the U S military services one tax return enter amounts based on the federal instructions tax return if that claimant had income tax return or who would be claimed as tax return you should submit a Form FR 127 tax return; Tax tables Tax tables and ads Tax tables for income of $100 000 or less Tax tables for Income of $100 000 or less continued Tax tables for Income of $100 000 or less continued ax tables for Income of $100 000 or less continued Tax tables for Income of $100 000 or less continued ax tables for Income of $100 000 or less continued Tax tables for Income of $100 000 or less continued of $100 000 or less continued Tax tables for taxable income of $100 000 or less 59 68 tax Use pages 2 3 and 4 to determine the federal AGI of the Tax Year 2015 tax year may be carried forward subject to the annual limit as Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable interest should be shown on your Forms 1099 INT 1099 OID or taxable year exceeds $150 000 No amount of the personal exemption taxed by that state is derived from that state and that income would taxed in DC but not in the state where purchased taxes and/or estimated tax payments must be equal to or greater taxes due If the due date falls on a Saturday Sunday or legal holiday taxes Note: You must have been a 12 month DC resident last year in order to use the prior year taxes you will owe and pay any part of that amount not covered taxpayer at the top of the page of the D 40 Taxpayer Identification Number(s) (TIN) taxpayer is a first time filer even if they select direct deposit; taxpayers can file their federal and District returns together taxpayers to transmit their DC and federal returns from Taxpayers who claim the DC LIC credit may not claim the EITC You Taxpayers with a Qualifying Child Taxpayers with a qualifying child who are eligible for and who claim the Taxpayers with adjusted gross income greater than $150 000 must Taxpayers Without A Qualifying Child Taxpayers without a qualifying child must use the DC Earned teacher or a teacher at a DC public charter school Except for DC police than $12 000 than $150 000 only the pro rata amount of the state and local tax than 180 days or both; than Line 3 make no entry If more than $100 000 file the Form D 40 Refer than Line 6 make no entry than this amount that certain DC itemized deductions of DC taxpayers with over that certain DC itemized deductions of DC taxpayers with over $200 000 that owns one or more foreign bank accounts; or if any time during 2015 you that person is a dependent or the non qualifying dependent Failure that spouse/domestic partner is the sole owner A rollover distribution that tax return Refer to the federal Forms 1040 1040A or that the substitute form has been approved for use Call or check that year you lived in DC the entire 12 months; that you can claim This is a non refundable credit which that you want If no choice is made and your refund is within the The ABA number identifies your bank uniquely within the direct deposit the amount contributed when you resided in DC the amount from Form D 2440 Line 10 Attach a completed D 2440 The amount of DC taxable income on Line 20 of your D 40 or The amount of the personal exemption otherwise allowable for the taxable year in the case of an individual whose adjusted gross income the amount received 4 The Anacostia River Clean Up and Protection Fund provides the appropriate filing status the Attorney General (OAG) Lawyers eligible for this award are those The authorization does not: the back of the D 40EZ or Calculation L on page 27 of the D 40 the bank account changes from one year to the next the child support of at least the amount due for the year through a the clergy or had church employee income or are filing federal Schedule C or C EZ as a statutory employee DO The cost of the purchase of the land on which the refueling or The credit equals a percentage of the property taxes paid or the portion of the rent paid that is equivalent to property taxes The credit is not allowable if your net federal adjusted gross income exceeds the federal minimum filing requirements Also part year The credits claimed on Lines 22 23 and 24 are non refundable which the D 40 the D 40 in the amount you owe and pay it with the return the D 40 or D 40EZ If the routing or account number begins with the date of death unless a D 41 is being filed for the remainder of the The DC College Savings Plan is a great The DC College Savings Plan is underwritten and distributed by Calvert Investment Distributors Inc member FINRA/SIPC a The DC Office of Tax and Revenue (OTR) has implemented a significant addition to the way individual income tax refunds are issued and we The DC OTR issues over 50% of income tax refunds via paper checks each year The addition of the tax refund cards saves the District The DCfreefile fillable forms e File program provides an online version the 'dependent claimed' oval on the D 40 or D 40EZ return The District of Columbia Tax Refund Visa Prepaid Card The earnings potential on every penny you contribute is enhanced the extension of time to file is subject to the following considerations: the federal adjusted gross income of each person included in the federal return (Form 1040 Line 34) may not take any deduction the federal tax deduction claimed reduces the amount that may be The filing deadline for the Tax Year 2015 income tax return is April 18 2016 The District of Columbia observes Emancipation Day the following: The form can also be located at www taxpayerservicecenter com the Form D 40 the Form D 40EZ or Line 3 of the Form D 40 The formula for determining the DC Earned Income Tax Credit for childless workers has changed A DC Earned Income Tax Credit the front of Form D 40 the government The Government of the District of Columbia The gross income for the estate is $1 775 or more for the year; or The gross income for the trust is $100 or more for the year the information about the refund card at the front of the book The instructions in this booklet are specifically for filers of paper returns the ITIN or SSN and your share of the income reported Refer to General The law states that anyone required to file and pay estimated tax who The LIC for part year residents must be prorated to the time of residency The LIC is a non refundable credit which means it can reduce the The LIC shall not be allowed to a resident: the line blank The Line f Low Income Credit and the Line i and Line j Earned Income Tax Credit have to the minimum federal income tax filing requirements; the number of exemptions you may claim Calculation J is used to the oval on Line 2 of the D 40 complete the applicable months in the the parties must be registered with the Vital Record Division of the the penalty interest and tax owed; The penalty is 20% of the excess of the amount required to be the PO Box 96169 label on the return envelope If you are filing The preparer should have been aware of a relevant law or the President subject to US Senate confirmation whose tenure the qualifying non dependent person Calculation G is used to determine the rate of tax charged in the District If you are a statutory resident The refund or amount due is based on unrealistic information; the return is completed it can be e Filed at no charge or printed for the return is timely if filed on the next business day The routing and account numbers may be in different places the same calendar year rent paid by the claimant during the the same return at least age 25 but not age 65 at the end of 2015? (born after December 31 1950 and the same return or file a separate return using the single status the same return you may claim the credit and divide it between spouses/ The Schedule H is due by April 18 2016 the Schedule S the Schedule U and attach to the D 40 the standard deduction on his or her federal income tax return shall the state and local taxes and subject to the DC 5 percent limitation the state in which you are domiciled gives you a credit for the taxes the status of any refund or payment; and The tax due for 2015 minus income tax withheld and/or estimated the tax filing unit to determine the total federal adjusted gross the tax is paid The tax is: the tax on this taxable income is expected to be more than $100 the taxable year exceeds $150 000 No amount of the personal exemption shall be available for an adjusted gross income in excess The taxpayer may pay the amount owed using Visa MasterCard the taxpayer provides the banking information at the time of payment the taxpayer selects this option or direct deposit is not the taxpayer's adjusted gross income for the taxable year exceeds The term home refers to houses apartments rooming houses the time of your DC residency Also prorate your exemptions and credits The total 2015 federal adjusted gross the total state tax liability shown on the state tax return (It is not the the total value of the property the underpayment interest on Lines 37 and 44 on page 2 of The up to $3 000 exclusion from federal adjusted gross income of military DC or federal retirement payments of retirees 62 years the year their PC for a fee There are three (3) DC contributions Contributions will be deducted There are three refund options offered for individual income tax There are two adhesive mail labels on the back flap of the return There are two adhesive mailing labels on the back flap of your return There are two non refundable credits for alternative fuel vehicle conversion and infrastructure A credit up to 50% of the costs for There can be more than one tax filing unit in a home apartment There may be a penalty if an understatement of the tax required to There will be three options on 2015 returns for receiving individual income tax refunds direct deposit a tax refund card or paper check All these instructions These penalties are in addition to penalties under DC Code 22 2405 thethethe Third Party Designee Third Party Designee Refer Third party designee To authorize another person to discuss this return with OTR fill in here and enter the name and phone number of that person See instructions Third party designee To authorize another person to discuss this return with OTR fill in here and enter the name and phone number of that person See instructions Third party designee To authorize another person to discuss this return with OTR fill in here and enter the name and phone number of that person See instructions thirty (30) days from the due date of the return This authorization automatically ends on April 18 2016 (without This booklet has all the forms and instructions you will need You this credit This credit may not be claimed if you live in a property owned by a government a house of worship or a nonprofit organization This entry is the total of non refundable amounts from DC Schedule U This filing status entitles you to use joint return tax rates and the highest this filling status for 2015 this form by calling 1 800 772 1213; This interest is included on your federal Forms 1040 or 1040A This is your tentative EITC amount based on your earned income This schedule allows eligible residents to claim a property tax credit This schedule contains two calculations one for additions and another This schedule lists certain additional non refundable and refundable This worksheet is for taxpayers who do not have a qualifying child for the Earned Income This worksheet is for taxpayers without a qualifying child only If you claimed the federal EITC on a 1040 1040A threshold (reported as a loss on federal 1040 return) 6 $ 00 threshold of a refund card you will receive a refund card However threshold to file an income tax return; threshold) Also included would be all Through a commercial online filing service This allows Through a tax practitioner who is an authorized e File Through an authorized software provider listed on the thu x p c th ng d ch vi n d n gi p qu v time as the IRS time filer they can receive a refund card if it is within the threshold TIN's are missing incorrect or invalid Title 47 if you are required to file a return or report or to perform to $120 000 paid over four years by DC to healthcare professionals to a qualified DC 529 College Savings Plan You may deduct To aid us in processing your return please follow these rules to be claimed on the Schedule U Part 1B Line 1 Please enter the To be considered as a registered domestic partner for DC tax purposes To check the status of your refund visit to claim this credit If you complete a Schedule N attach it to your D 40 To complete the paper Forms D 40 or D 40EZ in general you will need: To complete your D 40 return you will need to do a series of calculations to DC income Fill in oval if loss to DC residents but there are no income or age restrictions Once to DC tax Please attach a list To determine the low income credit see the Low Income Credit To enroll or learn more please to federal tax Please list to figure the following for you and your spouse/registered domestic to fraud (see DC Code 47 4212) to one or more accounts in excess of the allowable $4 000 ($8 000 to page 15 of the General Instructions to page 16 of the General to permanently stay To prevent a double deduction situation if a DC classroom teacher to provide a Schedule S can delay processing and exclude any exemptions To qualify for this credit: to reduce their medical education debt are not taxed by DC (This To request injured spouse protection please attach DC Schedule S to the collection fee are first applied to the collection fee then to to which you may wish to contribute See Schedule U in this booklet to your 2016 estimated tax to your 2016 estimated tax to your return top not a flat top Total non refundable credits Add Lines 22 23 and 24 Total payments and refundable credits Add Lines 27d or 27e and 28 32 33 $ total property taxes accrued as the value of the home bears to total underpayment interest for your estimated income tax transactions A complete fee schedule is available on our website www taxpayerservicecenter com transactions require a personal identification number (PIN) chosen by the recipient two qualifying children is $44 454 ($49 974 married filing jointly) two years of establishing the account the account is rolled over into another state s qualified tuition program Type of property for which you are claiming the credit Fill in only one: u Complete Section A or Section B whichever applies u Do not claim this credit for an exempt property owned by a government under $2 or greater than $4 000 do not qualify for the tax refund card and will be issued by check The following information will help you Under 65 and blind 113 201 291 379 504 636 771 903 1038 1170 Under 65 and blind 119 209 297 387 513 648 780 915 1047 1182 Under 65 and blind 125 213 303 391 522 654 789 921 1056 1188 Under 65 and blind 327 426 558 693 825 960 1092 1227 1359 Under 65 and not blind 129 217 307 395 528 660 795 927 1062 1194 Under 65 and not blind 133 223 311 402 534 669 801 936 1068 1203 Under 65 and not blind 349 456 591 723 858 990 1125 1257 1392 under a court order for a minor child The taxpayer must have paid under Married or Registered Domestic Partners filing underpayment underpayment interest factors by period Underpayment Interest Form D 2210 use Line 37 or Line 44 Underpayment interest is assessed if your total DC estimated income Underpayment Interest The Underpayment penalty has been changed to underpayment interest Lines 37 and 44; D 40 understand the refund card unemployment compensation; and/or interest and dividends unit is more than $40 000 ($60 000 if you are age 70 or unit To help you complete the page refer to the federal Forms unless he or she changes domicile during the tax year In such case Unless instructed otherwise Unless instructed otherwise if you complete any part of any Schedules unless on your federal return the employee s registered domestic unused credit can be carried over for two future years up to $4 000 annually for contributions you made to all qualified college UPPER UPPER upper right hand corner of the form or schedule being attached; US Department of State Tax Exemption Cards Use black ink use married filing jointly as your filing status for 2015 if you otherwise use Section B Use the appropriate section of Schedule S to enter the full name SSN Use the D 40P Payment Voucher to make any payment due on your D 40/D 40EZ Use the D 41 if you are the fiduciary of a DC estate or trust and: use the Form D 40 D 40 filers use Calculation I on page 27 to Use this form if you cannot file your DC individual income tax Use this form if you cannot use the D 40EZ Use this form when sending a check or money order Do not staple the Use this schedule to determine whether a non custodial parent making Use this table to determine the DC low income credit amount used at retail stores and ATMs or to make transactions online wherever Visa debit cards are accepted The DC Tax Refund Visa Prepaid used everywhere Visa debit cards are accepted used on your federal return However if you used married filing jointly used to pay rent Money reported on this line is not used to using either married filing separately or filing separately on the same Using the amounts entered on Lines 1 and 2 calculate your Using the amounts entered on Lines 8 and 9 find your property Using this filing status may reduce the amount of tax you owe Vendor ID#0000 Vendor ID#0000 Vendor ID#0000 Vendor ID#0000 vendor sets its own eligibility requirements and not all taxpayers will veteran and disability payments not subject to federal tax; TANF; Visit the website http://www taxpayerservicecenter com for Credit/Debit visit www dccollegesavings com voucher to the D 40 or D 40EZ Include the D 40P with your D 40 VVVoucher W 2 and applicable Forms 1099 Attach all copies of your Forms W 2 W2 1099 wages salaries and tips; taxable scholarships or fellowship grants; Wages tips and salaries want to make sure you have the information you need to choose the best way to receive your 2015 refund was $40 000 or less ($60 000 or less if was not in DC was your legal residence for tax purposes for all or part of 2015 Washington DC 20024 Washington DC 20090 6145 Washington DC 20090 6145 Washington DC 20090 6169 Washington DC 20090 6169 waterways in the District of Columbia way to save for a child s education or were a DC resident were a part year DC resident during the tax year you may deduct only Were you or your spouse/registered domestic partner if married filing jointly or married filing separately on What are the benefits of each option for District of Columbia taxpayers? Direct deposit is still the fastest and recommended method What's New 3 When are your taxes due? When are your taxes due? 5 When is interest assessed for underpayment of estimated When is Schedule H due? When may you use this form? when submitting your D 40 form If you do fill in the oval attach When you file electronically note that the instructions may differ Where can I get more information about the DC Tax Refund Visa Prepaid Card? On the OTR website www taxpayerservicecenter com Where to Mail Schedule H where: Which form should you file? Which form should you file? 5 which spouse/registered domestic partner paid them You cannot arbitrarily which the refueling or charging station will be located or the construction or purchase of any structure is not included in the equipment which took effect in 2014 for alternative fuel vehicle conversion which you can file jointly with your deceased spouse You may be who has computed their federal income tax using the who has elected to claim the earned income tax credit who has net federal adjusted gross income in excess of the Who must file a DC Income tax return? Who must file a DC income tax return? 5 who prefer not to use direct deposit the tax refund card offers a more secure and convenient alternative to paper checks that also eliminates whose legal practice has been certified by the DC OAG as serving the widow(er) with dependent child if you meet all of the following tests: widow(ers) with dependent children and married/registered domestic will be fined not more than $5 000 or imprisoned for not more will be issued will be limited Reduce the DC itemized deduction amount by 5% of DC will be more than the federal basis Use this line to subtract the excess will notify you of the amount due You may also complete this form if Will this payment come from an account outside of the US? Yes No See instructions Will this refund go to an account outside of the US? Yes No See instructions Willfully attempt to evade or defeat a tax; willfully fail to collect Willfully fail to file the return or report timely If convicted you with No Dependents l with the 2nd 3rd and 4th periods For example if your withheld with the intent to permanently leave or moved into DC with the intent with the OTR check the oval in the Third Party Designee block on with the software developer to determine if their form is a DC with the Vital Records Division of the DC Department of Health with your completed return Write your social security number withdrawn for qualifying higher education expenses: tuition WITHHOLDING WITHHOLDING without qualifying children From DC Earned Income words and between words and numbers Worksheet Worksheet for Filers Without A Qualifying Child has been added to the 2015 D 40EZ D 40 Booklet would be all other persons who are would be claimed as dependents on an would enter $1000 in the 1st Period $2000 in the 2nd Period would were their income above the federal filing threshold Write 3s with a rounded Write 7s without a www dcregs dc gov/ www irs gov www lexisnexis com/hottopics/dccode/ www nacha org/ www otr cfo dc gov/node/392882 www otr cfo dc gov/page/tax forms and publications www otr cfo dc gov/publication/electronic funds transfer payment guide eft www ssa gov/ www state gov/ofm/tax/ www taxpayerservicecenter com www taxpayerservicecenter com and a copy of the death certificate Do www taxpayerservicecenter com by clicking on 'Forms' www taxpayerservicecenter com Click "Tax Forms and Publications" www taxpayerservicecenter com You will need to enter x 20 = year (usually 3 years from date of filing) has changed on the D 40 or year after the date of death Tax preparers other than the surviving year is determined by dividing the rent paid pursuant to the last year STOP you do not qualify for the EITC If you were married and both spouses were nonresident aliens for year; YES NO you allow a paid preparer to issue a return on your behalf You are a part year DC resident if during the year you moved out of DC you are age 70 or older); You are not entitled to the standard deduction if you itemize on your you are not required to file a D 40 (or D 40EZ) the DC Schedule H You are not subject to interest for underpayment of estimated tax if: you believe the interest assessed by OTR for underpayment of estimated You can change your filing status from a separate return to a joint return YOU CANNOT CLAIM THIS CREDIT You cannot have computed your federal income tax using the You cannot have net federal adjusted gross income in excess of You did not make estimated income tax payments; You did not rent from a landlord whose You do not claim a deduction for a payment to the DC college You do not claim an exemption for being age 65 or older or You do not claim dependents; You do not file DC Schedules S H U I or N; and You do not itemize deductions; You do not need to file a 2015 DC Individual Income tax return if: You do not qualify You had no DC income tax liability for the tax year 2014 and in You have a child or stepchild for whom you can claim an You have no federal adjustments to income; You maintained a place of residence in DC for a total of 183 You may also complete this form if you believe the underpayment You may also contact our Forms Center at (202) 442 6546 You may claim the DC Non Custodial Parent EITC only if you can answer Yes to the following questions You may claim this status if you were unmarried or legally separated as you may either file a joint return (D 40 or D 40EZ) or file separately You may file your DC tax return using a computer prepared or you may include any deferred portion of your real property tax as you may need to contact your financial institution for the account and You may refer to the General You may use eTSC to file and pay online for Forms D 40ES (estimated tax) and FR 127 (extension of time to file) You may use this form to calculate your underpayment interest You may use this form to calculate your underpayment interest when You may use this simpler form if you meet all of the following: You may want to verify your account and routing numbers with your you must determine each person's separate federal AGI additions to You must enter the number of federal exemptions to claim the LIC You must file a 2015 DC Individual Income tax return if You must have a TIN whether it is a SSN or ITIN You must meet the following requirements to claim this credit: You must not be claimed as a You must pay this amount in full with your return See page 6 for payment you must pay with your timely filed extension You must submit your request for an extension along with full payment of any You must use Form FR 127 to request an extension of time to You must wait until you receive either number before you file a DC you ordered through catalogs; (b) merchandise shipped to You paid more than half the cost of keeping up your home for you received or any received on your behalf by your landlord You rented or owned and lived in your You should file this form if during the tax year you paid a total of You were a DC resident and your spouse/registered domestic You were a DC resident from January 1 through December 31 2015; You were a District of Columbia (DC) You were a District of Columbia (DC) resident in 2015 and were You were a justice of the US Supreme Court and were not domiciled You were a member of the United States (US) armed forces and DC You were a member of the US Executive Branch appointed by You were an elected member of the US government who was not You were an employee on the personal staff of an elected member You were entitled to file a joint return with your spouse/registered You were married or have a registered domestic partner and both You were not considered a resident of DC during 2015 You were not required to file a 2015 federal income tax return You were unmarried divorced or legally separated as of December You will be charged a 5% per month penalty for failure to file a return or pay any You will be charged interest of 10% per year compounded daily for any tax not You will be penalized under the criminal provisions of the DC Code You will each report only your own income exemptions deductions you would not be required to file a Form FR 127 if you have: you written notice that the You Your spouse/domestic partner You Your spouse/registered domestic partner your 1040 or Line 19 of your 1040NR in the amount entered on Line c Your account number: your actual EITC If you are a part year resident you must prorate the Your child lived in your home all year except for temporary Your daytime telephone number Your DC Adjusted Gross Income (AGI) D 40 Line 14 or D 40EZ Your DC estimated tax payments plus any DC income tax withheld your federal EITC according to the federal 1040 1040A or 1040EZ Your filing status is single married/registered domestic partners Your first name Your first name M I Last name Your first name M I Last name Your first name M I Last name Your first name M I Last name Your first name M I Last name Your First name M I Last name your Form 1099C (Cancellation of Debt) issued by the DC Office of your local SSA office or online at www ssa gov You may also get your payment must be postmarked no later than April 15 2015 your payment must be postmarked no later than April 15 2015 your payment must be postmarked no later than April 18 2016 your payment payable to the DC Treasurer and include it with your return Your remaining tax due after totaling all credits estimated tax Your residence is not part of a public your return Your routing number is the left most number located on your check Your signature Date Preparer s signature Date Your signature Date Preparer s signature Date Your social security number (SSN) Your social security number (SSN) and Date of Birth (MMDDYYYY) Spouse s/registered domestic partner s SSN and Date of Birth (MMDDYYYY) Your social security number (SSN) and Date of Birth (MMDDYYYY) Spouse's/registered domestic partner's SSN and Date of Birth (MMDDYYYY) Your social security number (SSN) Spouse s/registered domestic partner s SSN Daytime telephone number Your social security number (SSN) Spouse s/registered domestic partner s SSN Taxpayer daytime telephone number Your social security number (SSN) Spouse s/registered domestic partner s SSN Your daytime telephone number your son daughter stepchild foster child brother sister stepbrother Your spouse/registered domestic partner died in 2013 or 2014 your spouse/registered domestic partner's name and social security your SSN and the refund amount you requested on your return 15 your status is married or registered domestic partner filing separately on your tax filing unit If any individual did not file a federal income Your taxable income is $100 000 or less and consists only of Your telephone number Your telephone number your total income and enter the results on Line 7 Your W 2 and applicable 1099 forms with DC withholding tax YourfirstnameM I LastnameSpouse s/registereddomesticpartner sfirstnameM I LastnameYoursocialsecuritynumber(SSN)Spouse s/registereddomesticpartner sSSN DaytimetelephonenumberHomeaddress(number streetandapartment) yourself and your deceased spouse zero If you are a part year resident you must prorate the credit Zero Liability protection; cardholders are not responsible for fraudulent or unauthorized transactions (terms and conditions apply) The card zeros include the zeros zeros;

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