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Office of Tax and Revenue




Tax Forms/Publications

Individual Income Tax

Common Filing Errors

Instructions for Form D-40ES

Who must file D-40ES estimated tax vouchers?

You must file these vouchers if you are required to file a DC income tax return and, after subtracting your DC tax withheld and any credits, you expect to owe $100 or more in taxes.

Should you file joint vouchers?

If you plan to file jointly on your 2016 D-40 return, you should file joint 2016 vouchers to ensure you receive proper credit for any estimated income tax you pay. If you file joint vouchers, but you do not file jointly on your D-40 return, you may divide the estimated tax paid between you and your spouse/registered domestic partner any way you wish.

When are the vouchers due?

File your vouchers by the following dates:
  • Voucher 1: 2016 1st Quarter due on April 15, 2016;
  • Voucher 2: 2016 2nd Quarter due on June 15, 2016;
  • Voucher 3: 2016 3rd Quarter due on September 15, 2016; and
  • Voucher 4: 2016 4th Quarter due on January 15, 2017.

Payment Options for D-40ES Estimated Payment

You can make online payments after your D-40ES is submitted

To make paying taxes more convenient and hassle-free, the Office of Tax and Revenue (OTR) accepts the use of electronic checks and credit cards, when paying for individual income taxes owed to the District.

OTR will receive the electronic check/credit card transaction from the vendor and apply it to the taxpayer's account. Official Payments Corporation will charge taxpayers a nominal fee for the credit card transaction based on 2.5 percent of the transaction amount.

If remitting payment by ACH Credit, please contact your financial institution. Reference the Electronic Funds Transfer (EFT) Payment Guide for payment reporting specifications.