D-40 All Individual Income Tax Filers
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District of Columbia (DC) Individual Income Tax 2019 Forms and Instructions D-40 All Individual Income Tax Filers fillable forms Simpler. Faster. Safer. • You may use MyTax.DC.gov to file and pay online for Forms D-40ES (estimated tax) and FR-127 (extension of time to file). • Payments can be made by ACH debit, credit/debit card, check or money order (US dollars). • Direct deposit, U.S. Bank ReliaCard™ or paper check refund options are available. INSIDE Forms D-40 form and schedules 27-80 Contents D-40WH, Withholding Tax Schedule Chief Financial Officer's Letter 2 Schedule S, Supplemental Information and Dependents What's New 3 General Instructions Schedule H, Homeowner and Renter Property Tax Credit Who must file a DC income tax return? 5 Schedule U, Additional Miscellaneous Credits and Contributions Other forms you may have to file 5 Schedule I, Additions to and Subtractions from Federal Adjusted When are your taxes due? 5 Gross Income Filing your return 6 Schedule N, DC Non-Custodial Parent EITC Claim DCfreefile (fillable forms) 6 Schedule ELC, Keep Child Care Affordable Tax Credit DCfreefile 6 Schedule HSR, DC Health Care Shared Responsibility Payment options 6 Schedule QCGI, Eligible QHTC Capital Gain Investment Tax Penalties and interest 7 DC-8379, Injured Spouse Allocation Direct deposit of refund 15 D-2210, Underpayment of Estimated Income Tax by Individuals Refund status inquiry 16 D-40P, Payment Voucher Instructions for the D-40 19-25 FR-127, Extension of Time to File a DC Income Tax Return Tax tables and ads Tax tables for taxable income of $100,000 or less 81-90 DC College Savings Plan 91 Need assistance? Back Cover At the time of printing all forms and line references were correct. Any language changes will be announced on the DC website, MyTax.DC.gov Revised 10/19 GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE F FINANCIAL OFFICER Jeffrey S. DeWitt Chef Fin ffer Der yer On ef f e ffe f eenue TR),I ee ee yu the 20 e. OTR ee r r re yr f ye eeree. In the yer,re rery e wi e e e e ere Intere Sye S. een, e ee Deeer 2020, yer it e ee, Ser De er reef fe e,e nt fr, vie re-tie f re rery rti r e iner y.D.. r f r e eer ere y Dr yer. In r effr ee yu re f e I e r yr e fe e fr f e r D-40EZ er e r D-40EZ er e. f y e the D0EZ fr e , yu e r D-40 fe yr 2019 e. yer e re e Dir ee en th rere Dir ree e ee eh re ere. yer fy e vere et ee y etin the DC e re Sre ey See SR) fr, r y ey. ee e feer vi re rey reree in effe rr 201. The Drt w rere eery e ey re ee ere e e Dr ree r er yer fr rer rer ere . er re,ee the DC e e.. er re wht' ew f en, ee t y.D.. Jeffrey S.Deitt J . Buin * 1350 ey enueNW • Suite 203 • n DC 20004 2 e 727-2476 * 02) 727-1643 * .f.. New for 2019 Income Tax Returns GOVERNMENT OF THE DISTRICT OF COLUMBIA OFFICE OF THE F FINANCIAL OFFICER • Filing Deadline For Tax Year 2019 the filing deadline is April 15, 2020. • Form D-40EZ - Income Tax Return for Single and Joint Filers with No Dependents is retired. • The D-40 form has been revised with new lines and is now three (3) pages. Jeffrey S. DeWitt • The standard deductions are increasing based on the federal law; beginning January 1, 2019, from: Chef Fin ffer o $12,000 to $12,200 for single and married/registered domestic partner filers filing separately; o $18,000 to $18,350 for head of household filers; o $24,000 to $24,400 for married/registered partners filing jointly and qualifying widow(er) with dependent child(ren) filers; Der yer o An updated worksheet is available for use by dependent filers. o If born before January 2, 1955, or blind, an additional standard deduction of $1,300 ($1,650 if single or head of household) is On ef f e ffe f eenue TR),I ee ee yu the 20 allowed – use Schedule S, Calculation G-1. The Schedule S, Calculation G-1 must be submitted with your return. When married e. OTR ee r r re yr f ye eeree. In filing separately, you may take an additional standard deduction for your spouse/registered domestic partner only if your spouse/ registered domestic partner had no gross income, is not filing a return, and cannot be claimed as a dependent by another taxpayer. the yer,re rery e wi e e e e ere Intere Sye S. een, e ee Deeer 2020, o State and Local Taxes (SALT). DC does not allow a deduction for state and local income taxes. However, you can deduct your entire state and local real estate taxes. Refer to Calculation D if a part-year resident, or Calculation F if a full-year resident. yer it e ee, Ser De er reef fe e,e nt fr, vie re-tie f re rery • New Schedules/Forms Schedule HSR - DC Health Care Shared Responsibility. If you and your health care shared responsibility family had full coverage the rti r e iner y.D.. r f r e entire year, do not complete this schedule. Complete the oval on Line 3 of the D40 and enter zero ($0) on Line 28 eer ere y Dr yer. Schedule QCGI - Eligible Qualified High Technology Company (QHTC) Capital Gain Investment Tax. If more than four (4) investments are needed, visit the website, MyTax.DC.gov and select 'Forms'. In r effr ee yu re f e I e r yr e fe e fr f e • Schedule H - Homeowner and Renter Property Tax Credit o The maximum property tax credit increases to $1,200 r D-40EZ er e o Schedule H federal Adjusted Gross Income (AGI) eligibility threshold for under age 70 increases to $55,000 r D-40EZ er e. f y e the D0EZ fr e , yu o Schedule H federal AGI eligibility threshold for age 70 and older increases to $75,000 e r D-40 fe yr 2019 e. • Schedule ELC - The Early Learning Tax Credit has been renamed the "Keep Child Care Affordable Tax Credit" and the District taxable income thresholds have changed. yer e re • FR-127 - New option to select 'living or traveling outside the U.S.' e Dir ee en th rere Dir ree e • 1099-G - Beginning in January 2020, DC will be offering you a paperless option for receiving the 1099-G income tax refund ee eh re ere. yer fy e vere et statement. You will continue to receive your paper statement unless you choose the paperless option. See instructions. ee y etin the DC e re Sre ey See SR) fr, r • Statutory Resident/Part-Year Resident instructions have been updated. Some taxpayers who have filed in the past as part-year y ey. ee e feer vi re rey reree residents may now be required to file as statutory residents. See instructions. in effe rr 201. The Drt w rere eery e ey Reminders re ee ere e e Dr ree r er yer fr rer rer ere . er re,ee • DC Earned Income Tax Credit for Childless Workers A DC Earned Income Tax Credit Worksheet for Filers Without A Qualifying Child is included in the Individual Income Tax Forms and the DC e e.. Instructions Booklet. er re wht' ew f en, ee t y.D.. • Receiving your refund via the U.S. Bank ReliaCard Pre-Acquisition Disclosures The Consumer Financial Protection Board (CFPB) has published its final Prepaid Account Rule, creating detailed consumer protections for prepaid accounts. For tax year 2019, if you elect to receive a refund using the U.S. Bank ReliaCard™ or use a pre-paid card to make payments, you are required to review and acknowledge the Pre-Acquisition Disclosures (Short and Long Forms) prior to selecting the ReliaCard option as method for receiving a refund or using a pre-paid card when making a payment. Copies of the U.S. Bank ReliaCard Pre-Acquisition Disclosure and the U.S. Bank ReliaCard Fee Schedule can be found on pages 17 and 18. • D-40WH, Withholding Tax Schedule Jeffrey S.Deitt Unless you are filing electronically, copy the information from your Forms W-2 or 1099's for DC income taxes withheld into the spaces provided. Attach the Forms W-2 or 1099s that show DC tax withheld to Form D-40 and submit the D-40WH with your return. • An oval was added to the D-40 form (Line 46) if claiming Injured Spouse Allocation. When claiming this allocation, you must attach J . Buin * 1350 ey enueNW • Suite 203 • n DC 20004 Form DC-8379 to your return, which can be found in this booklet. e 727-2476 * 02) 727-1643 * .f.. 3 4 General Instructions subject to DC use tax on which you did not pay sales tax. Visit __________________________________________ MyTax.DC.gov for more information. ___________________________________________ Who must file a DC Income tax return? When are your taxes due? You must file a 2019 DC Individual Income Tax Return if: April 15, 2020 is the deadline for filing your return and paying any • You were a District of Columbia (DC) resident in 2019 and were taxes due.