District of Columbia Tax Filing

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District of Columbia Tax Details

The District of Columbia Office of Tax and Revenue changed the standard and itemized deduction calculations. The Low Income Credit and Food Donation Credit are no longer available. This year, The District of Columbia Office of Tax and Revenue introduced a new refundable credit called the Early Learning Credit. The credit is refundable for up to $1,000 of eligible expenses for each dependent under 4 who attended a child development facility, such as preschool.

The DC standard deduction now matches the Federal standard deduction, and DC also offers an addition to the standard deduction for taxpayers who are blind or over 65 years old. The DC itemized deduction was changed because of the federal changes to itemized deductions.

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