Do I need to file a District of Columbia tax return?
You must file a 2025 District of Columbia (DC) tax return (Form D-40) if any of the following apply:
- You were a DC resident in 2025 and your gross income is at or above the following amounts below, according to your filing status;
- Married filing jointly: $30,000
- Head of household: $22,500
- All other filing statuses and dependent filers: $15,000
- You maintained a place of abode in DC for a total of 183 days or more during 2025 even if your permanent home was outside of DC (statutory resident);
- You were a part-year resident of DC during 2025;
- You were a member of the US armed forces and DC was your legal residence for tax purposes for all or part of 2025;
- If you want to receive a refund of DC taxes withheld or estimated payments made during the year;
- If you qualify for and want to receive the following refundable credits:
- DC Earned Income Credit;
- Non-Custodial Parent Earned Income Credit;
- Homeowner and Renter Property Tax Credit; or
- Keep Child Care Affordable Tax Credit
