State Reference · Tax Year 2026
District of Columbia (DC)
Graduated up to 10.75%
DC Office of Tax and Revenue (OTR) · Main form: Form D-40 · Due April 15, 2027
Rates & brackets
Top rate10.75% >$1,000,000
Standard deductionMatches federal
Personal / dependentDependent + Keep Child Care Affordable Tax Credit
Filing logistics
Main formForm D-40
Filing dueApril 15, 2027
E-file portalMyTax.DC.gov
AgencyDC Office of Tax and Revenue (OTR)
Major credits
- DC EITC (up to 85% of federal)
- Keep Child Care Affordable Credit
- Property tax credit (Schedule H)
Sales & property tax
Sales tax6% general (multiple special rates)
Property taxHomestead deduction $87,050 (2025) reduces assessment
Preparer notes
- DC treats registered domestic partners as MFJ — different from federal.
- Schedule H property-tax credit is available even to renters.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.