Washington DC Tax Form D-40EZ - Income Tax Return for Single and Joint Filers with No Dependents Instructions
Who must file a DC income tax return?
You must file a 2008 DC individual income tax return if –
- You were a DC resident in 2008 and were required to file a federal income tax return, or
- You maintained a place of residence in DC for a total of 183 days or more during 2008 even if your permanent residence was outside DC, or
- You were a member of the U.S. armed forces and DC was your home of record for all or part of 2008, or
- You are the spouse/registered domestic partner of an exempt military person or another exempt person, such as a non-resident presidential appointee and your meet any of the above requirements.
Do not file a 2008 DC income tax return if -
- You were not required to file a 2008 federal income tax return.
- You were not a resident of DC at any time during 2008.
- You were an elected member of the U.S. government who is not domiciled in DC.
- You were an employee on the personal staff of an elected member of the U.S. Congress and you and the elected member are bona fide residents of the same state.
- You were a member of the U.S. executive Branch appointed by the President, subject to confirmation by the U.S. senate, whose tenure of office is at the pleasure of the President and you were not domiciled in DC during any part of 2008.
- You were a justice of the U.S. supreme Court and were not domiciled in DC during any part of 2008.
Special filing circumstances
Part-year status- If you were a DC resident (or your permanent home was in DC) for fewer than 183 days, you must file a form D-40 and indicate in the Filing status section that you are a part-year resident. see page 9.
Amended return- File an amended DC return if your DC tax liability for a prior open tax year (usually 3 years) has changed. to file an amended return for the current year, complete another 2008 DC return with the corrected information and fill in the amended return oval on the form. attach a list showing the changes covered by this amended return. File the amended return separately from any other return. By filing an amended return as soon as possible, you will reduce the penalty and interest charges on any balance due.
If you are filing an amended return for a prior year, attach a copy of the return filed for that year, fill in the amended return oval on the form and attach a statement explaining the items amended. You can download forms from www.taxpayerservicecenter.com or call 202-442-6546 to request forms by mail.
If the Internal revenue service adjusts your individual federal tax return, you must file an amended DC return within 90 days of receiving notice of the federal adjustment. attach a copy of the adjusted federal return.
Refund of DC taxes withheld- If you were a DC resident but are not required to file a DC return, you must file a DC return to request a refund of any DC taxes withheld. If you were not a DC resident and are not required to file a DC return, but DC tax was withheld from your wages, file Form D-40B, Nonresident request for refund.
Business income of more than $12,000 (D-40 filers)- If you have gross income from DC sources of more than $12,000 from any business or business activity, including rental of property, you must file Form D-30, Unincorporated Business Franchise tax return, and report that income. the only exception is if you are specifically exempted by law. on Line 10 of the D-40 you may subtract any of your income reported and taxed on DC forms D-20, D-30 or D-41.
Which form should you file?
D-40EZ Income Tax Return for Single and Joint Filers with No Dependents
You may use this simpler form if you meet all of the following:
- Your filing status is single or filing jointly with a spouse or a *registered domestic partner.;
- You do not claim dependents;
- You do not claim an exemption for being age 65 or older or legally blind;
- You were a DC resident from January 1 through December 31, 2008;
- Your income is $100,000 or less and consists only of wages, salaries and tips; taxable scholarships or fellowship grants; unemployment compensation; and/or interest and dividends ($1500 maximum);
- You have no federal adjustments to income;
- You do not itemize deductions;
- You do not file DC schedules h, L, I, N, s or U;
- You do not make estimated income tax payments;
- You do not claim a deduction for a payment to the DC college savings plan; and
- You do not claim a long-term care insurance premium deduction. *Domestic partners registered with the Vital records Division of the DC Department of health may file a DC joint return.
D-40 Individual Tax Return
Use this form if you cannot use the D-40eZ.
D-41 Fiduciary Income Tax Return
Use this form if you are the fiduciary of a DC estate or trust and:
- the gross income for the estate is $1,675 or more for the taxable year; or
- the gross income for the trust is $100 or more for the taxable year.
When are your Taxes Due?
File your return and pay any taxes due by april 15, 2009. If the due date for filing a return falls on a saturday, sunday or legal holiday, the return is due the next business day.
FR-127 Extension of Time to File Income Tax Return
File the Fr-127 by april 15, 2009 to request a six-month extension of time to file if you cannot file your return by the due date. Do not use the federal extension form to request an extension of time to file a DC return.
Filing a request for an extension of time to file does not extend the due date for paying any tax you may owe. Before filing for an extension, estimate the tax you will owe and pay it with the Fr-127 by april 15, 2009. attach a copy of your Fr-127 to the D-40 when you file it.
Penalty and interest charges are imposed on any tax not paid on time with the extension request.
How to file your return
By mail
- If mailing a return with a payment, send it to:
Office of Tax and Revenue
PO Box 7182 Washington,
DC 20044-7182 - If mailing a refund request return or a no money due return, send it to:
Office of Tax and Revenue
PO Box 209 Washington,
DC 20044-0209
Mail Labels
there are two adhesive mail labels on the back flap of your return envelope. If you are sending a payment with your return, use the Po Box 7182 mail label on your return envelope.
If you are filing a no money due or a refund requested return, use the Po Box 209 mail label on your return envelope.
Do not include more than one return per envelope.
By DC e-file
E-File offers most DC individual income taxpayers a full Federal/state electronic Filing program. there are two ways in which taxpayers can file their federal and DC returns together electronically:
- through a tax practitioner who is an authorized e-file provider; or
- through a commercial online filing service, which allows taxpayers to transmit their DC and Federal returns electronically from their PC for a fee.
Visit our website at www.taxpayerservicecenter.com for more information.
In addition, we offer a free and easy way to file your DC income tax return on the Internet directly with the office of tax and revenue (otr). the electronic taxpayer service Center (etsC) allows you to file your D-40 and D-40eZ, 24 hours a day, 7 days a week. this Internet site provides a full calculation of DC tax and credits. this filing option is available to taxpayers who filed a D-40 or D-40eZ tax return in 2007. You may also use etsC to file and make payments with the D-40es and Fr-127.
To file online, visit our website at www.taxpayerservicecenter.com for more information.
If you use one of our e-file options to file your DC return, you may also choose to have your refund deposited directly into your checking or savings account. see the instructions on either page 8 or 16.
Refund Status Inquiry
to check on your refund refer to www.taxpayerservicecenter.com.
Payment options
Check or money order
Include a check or money order, payable to the DC treasurer, with your completed return. Write your social security number, daytime telephone number, “2008” and the type of form filed “D-40” or “D40EZ” on your payment. Attach your payment to the Form D-40P voucher provided in this booklet.
Make sure your check will clear- You will be charged a $65 fee if your check is returned to us.
Credit card
24-hour service-You may pay the amount you owe on your 2008 tax return using Visa, masterCard, Discover, or american express. You will be charged a fee equal to 2.5% of your tax payment. the fee is paid directly to the official Payments Corporation, the credit card service provider. Payment is effective the day you charge it.
Online- Visit the Website for Credit Card Payment information.
By Phone
- Dial 1-800-272-9829 (available 7 days a week, 24 hours a day)
- enter code 6000 (District of Columbia's Jurisdiction Code)
- Complete the telephone transaction directly with the credit card processing vendor, official Payments Corporation. You will be given a confirmation number; please keep it with your records.
Electronic check
Online- Visit the Website for electronic Check Payment information.
By Phone
- Dial 1-800-272-9829 (available 7 days a week, 24 hours a day)
- enter code 6000 (District of Columbia's Jurisdiction Code)
- Complete the telephone transaction directly with the electronic- check processing vendor, official Payments Corporation. You will be given a confirmation number; please keep it with your records.
How to avoid penalties and interest
File your return on time- otr charges a 5% per-month penalty for failure to file a return or pay any tax due on time. this penalty is calculated on the unpaid tax for each month or part of a month that the return is not filed or the tax is not paid. the maximum penalty is an additional amount equal to 25% of the tax due.
otr charges interest of 10% per year, compounded daily, on any tax not paid on time. Interest is calculated from the due date of the return to the date paid. Interest on any underpayment of tax will accrue even if you requested an extension of time to file your return.
Estimate your taxes accurately and pay as you go—D-40 filers - You need to estimate the amount of taxes you will owe and pay your taxes periodically throughout the year. You may have your employer withhold taxes from your earnings, make estimated tax payments yourself, or both.
If you expect to owe $100 or more in taxes after subtracting your withheld tax and any credits from your estimated tax payments, you must make additional payments on your own. You can request the booklet, D-40es, estimated Payment for Individual Income tax, by calling 202-442-6546. the D-40es booklet contains payment vouchers and explains the estimated tax payment rules and due dates.
You will be charged 10% per year, compounded daily, for a late payment or for an underpayment of taxes. an underpayment occurs if your withheld taxes, credits and estimated tax payments do not equal at least 90% of the amount of tax you owe on your DC return for 2008 or 100% of the amount of tax owed on your 2007 DC return. this penalty will be assessed automatically by otr's integrated tax system. For additional information, see DC Form D-2210, Underpayment of estimated Income tax by Individuals.
Do not understate your taxes- There may be a penalty on an understatement of the tax required to be shown on your return if the understatement exceeds the greater of:
- 10% of the tax required to be shown on the individual income tax return; or
- $2,000.
The penalty is 20% of the excess of the amount required to be shown on the return over the tax shown on the return.
Tax preparers must pay a penalty for understating taxes for any of the following:
- the refund or amount due is based on unrealistic information; or
- the preparer should have been aware of a relevant law or regulation; or
- relevant facts about the return are not adequately disclosed. or Penalties range from $250 to $10,000.
Instructions for the D-40 EZ
Getting started
- You will need a copy of your completed 2008 federal return, copies of all your Forms W-2 and 1099, a pen with black ink and a calculator to complete this form.
- You can copy many line items directly from federal forms 1040, 1040A and 1040EZ. Please be careful since the line numbers will differ from D-40EZ line numbers.
- Not all items will apply to you. Fill in only those that apply. If an amount is zero, do not make an entry, leave the line blank.
- Do not enter cents. Round cents to the nearest dollar.
Example: $10,500.50 rounds up to $10,501 and $10,500.49 rounds down to $10,500
Filling out the form
To aid us in processing your return quickly and accurately, please follow these guidelines.
- Do not print outside the boxes.
- Use black ink.
- Print in CAPITAL letters.
- Leave a space between words and between words and numbers.
- Write 3s with a rounded top, not a flat top. Write 7s without a middle bar.
- Fill in ovals completely.
- Do not enter cents. Round cents to the nearest dollar.
Note:Your social security number is used for tax administration purposes only.
Line-by-Lline Instructions
Line 1 Total wages, salaries, tips, unemployment compensation, etc.
Enter amount from 1040 or 1040A, Line 7; or 1040EZ, Line 1.
Line 2 Taxable interest and ordinary dividends
Line 4
Recent federal legislation allows nonitemizers to claim, as part of the standard deduction, the lesser of real estate taxes paid or $500 ($1,000 on a joint return). They may also claim any net disaster loss incurred in federally declared disasters. Eligible DC nonitemizers should enter these deductions in whole dollar amounts where indicated on line 4 and include them in the total entered on line 4. The standard deduction is $4,000 for single and joint filers.
Line 7 DC Low Income Credit
To qualify for this credit, your federal tax liability before credits and payments (1040, Line 44; 1040A, Line 28; or 1040EZ, Line 11) must be 0. If you claimed the federal Earned Income Credit (EIC), it may be better for you to take the DC Earned Income Tax Credit instead of the DC Low Income Credit. You cannot take both DC credits. Complete Calculation A below to determine which DC credit is better for you.
- Credit amount for single filers – Enter $131 on Line 7 if you claim 1 exemption.
- Credit amount for filing jointly – Enter $435 on Line 7.
- Credit amount for filer who can be claimed as a dependent by someone else is computed as follows.
Subtract $4,000 (DC's standard deduction) from your federal standard deduction (1040, Line 40; 1040A, Line 24; or 1040EZ, Line 5). Take the result and, using the tables on pages 58-67, find the tax amount that corresponds. Enter that amount on Line 7.
DC Low Income Credit or DC Earned Income Tax Credit (Complete this calculation to determine which is better for you to claim on the D-40EZ return) Calculation A Take only one of these credits. |
|
| a. Tax from D-40EZ, Line 6 | a._____________ |
| b. Low income credit ($131 if filing single, $435 if filing jointly) | b._____________ |
| c. Enter the lesser of Line a or Line b | c._____________ |
| d. Federal Earned Income Credit claimed on 1040, Line 64a; 1040A, Line 40a; 1040EZ, Line 8a. | d._____________ |
| e. DC Earned Income Tax Credit rate | e._________x .40 |
| f .DC Earned Income Tax Credit Multiply Line d by Line e (round to the nearest dollar). | f._____________ |
Compare Line c to Line f.
|
|
Line 9a Voluntary contribution to the Public Fund for Drug Prevention and Children at Risk
Line 9b Voluntary contribution to the DC statehood delegation fund.
Add 9a and 9b. An entry on 9a or 9b will either reduce the amount of your refund or increase the amount you owe. The minimum contribution to either fund is $1.
If you are not due a refund or do not owe additional tax you may still contribute. Fill in Lines 9a and/or 9b and make a check or money order in the amount of the contribution(s) payable to the DC Treasurer. Attach it to the D-40P payment voucher and mail with your return.
Line 11 Total DC income tax withheld
Add the amount of DC income tax withheld as shown on all your 2008 federal Forms W-2 and 1099. Attach copies of all Forms W-2 and 1099 that show DC withholding.
Line 13 DC Earned Income Tax Credit (EITC)
Taxpayers who claimed the federal Earned Income Credit (EIC) can also claim a DC EITC of 40% of the federal credit. Complete Calculation A on page 7 to determine if the DC Low Income Credit or the DC EITC is better for you. Do not take both DC credits.
If your filing status is “Dependent claimed by someone else” or “Married filing separately” you cannot take the DC EITC.
Your Federal Earned Income Credit (EIC)- Enter on Line d of Calculation A the credit you claimed on 1040, Line 64a; 1040A, Line 40a; or 1040EZ, Line 8a. Multiply this amount by .40 and enter it on Line f of Calculation A. Enter the number of qualified EITC children in the boxes below Line 13 of the D-40EZ.
Direct Deposit of Refund
If you want your refund deposited directly to your bank account, complete theDirect Deposit informationsectionlocated belowLine 15ofthe D-40EZ (and below line 39 on page 2 of the D-40). Fill in the bank routing number and account number. You can obtain this information from the lower left portion of your check. Your account number:
- is usually just to the right of the routing number;
- can be up to 17 digits long; and
- can be both numbers and letters.
You may want to verify your account and routing numbers with your financial institution before filling in this information.
Fill in the oval to show the type of bank account. If you want the refund to go to a savings account, you may need to contact your bank for the account and routing number information.
Third party designee
If you want to authorize someone to discuss DC tax matters for you with employees of the office of tax and revenue, enter that person's name and telephone number at the bottom of your return. also see page 16.
Form 329, Consumer Use Tax on Purchases and Rentals, should be filed if, during tax year 2008, you paid a total of more than $400 for merchandise, services, or rentals on which you did not pay sales tax. typically, you do not pay sales tax on:
- merchandise ordered through catalogs;
- merchandise shipped to DC that you bought or rented outside DC; and
- merchandise taxed in DC but not in the state where purchased.
Do not file Form Fr-329 for a business. Businesses should file a Form Fr-800m (monthly return) or a Form Fr-800a (annual return) to report sales tax (in the “use tax” section) on such purchases and rentals.
When is Form FR- 29 due?
You must submit your return by april 15, 2009. there is no extension of time to file this form. File this form separately. Do not file it with the D-40eZ.
You may download this form from our website: www.taxpayerservicecenter.com.
Assembling your D-40EZ return
- Staple the check or money order to the D-40P Payment Voucher.
- Staple any Forms W-2 and 1099, to the front of your D-40EZ.
Tax Fraud Hotline
If you suspect someone of tax fraud, please report it to the DC Tax Fraud Hotline at 1-800-380-3495 or by e-mail to Tax Fraud Hotline@dc.gov.
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