Questions & Answers

District of Columbia Extension

A six-month extension of time to file may be granted if a valid extension of time to file is requested. In order to be valid, a Form FR-127 , Extension of Time to File form is due by April 15, 2019.

The submission of the extension of time to file is subject to the following considerations:

  1. If you expect to have a balance due when you file your D-40, you must pay with your timely filed extension.
  2. If you don't expect to have a balance due when you file your D-40, you would not be required to file Form FR-127 , if you have:
    1. Reasonably estimated your D-40 tax liability and paid the estimated amount of DC income taxes through withholding or estimated tax payment; and
    2. Filed a request to extend the time to file your federal individual income tax return with the IRS. The timely filed federal extension to file form will satisfy the requirement for filing a Form FR-127 with DC.
  3. If you don't expect to have a balance due and you have not filed an extension of time to file for your federal individual income tax return and wish to request an extension for your DC income tax return, you should submit a Form FR-127 .
Penalty and interest charges are imposed on any tax found owing and not paid on time with the extension request.

Military Combat Zone Filers

The Office of Tax and Revenue will grant members of the US Armed Forces who serve in designated Combat Zones an extension of up to an additional 6 months to file their DC income taxes, as well as pay any amounts that are due. During this period of extension, assessment and collection deadlines are extended and no penalty and interest will be charged. The extension also applies to spouses, whether they file joint or separate returns.

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