District of Columbia State Tax Guide
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District of Columbia State Tax Guide
Extension rules
Extension type: Separate State Tax Ext Required · Form FR-127 (Extension of Time to File a DC Income Tax Return)
Unlike many states, DC does not accept or honor the federal extension (Form 4868). Even if you have an approved federal extension and owe $0 in DC taxes, you must still explicitly file a separate DC extension request by the April deadline to secure the extra time.
If you owe tax: You must estimate your tax liability and pay any balance owed by the April deadline. If you do not pay the full amount: • Your extension request may be rejected by the Office of Tax and Revenue (OTR). • You will be hit with a Late Payment Penalty of 5% of the unpaid tax per month (up to a 25% maximum cap), plus interest on the unpaid balance until it is cleared.
How to request
- Online: File Electronically : Go to MyTax.DC.gov, locate the "Forms" section, and click "File an Individual Income Tax Extension – Form FR-127"
- Mail: File by Paper : If you prefer to mail a physical check, you must use Form FR-127 (Extension of Time to File a DC Income Tax Return). You can download it directly from the official DC individual income tax forms
DC expects you to pay your estimated tax liability with your extension request. Paying the full estimated balance due by April 15 minimizes or eliminates penalties and interest. You should submit that payment with Form FR-127 by April 15. If you ultimately owe more, additional interest and penalties may apply to the unpaid portion.
Relevant Links
District of Columbia Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026 — Extension Request & Payment Due Date: April 15 (or the next business day if it falls on a weekend or holiday).
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
DC expects you to pay your estimated tax liability with your extension request. Paying the full estimated balance due by April 15 minimizes or eliminates penalties and interest. You should submit that payment with Form FR-127 by April 15. If you ultimately owe more, additional interest and penalties may apply to the unpaid portion.
April 15 (or the next business day if it falls on a weekend or holiday).
Extended Filing Deadline: October 15. An approved extension gives you an additional 6 months to file your final return.
Payment rules
You must estimate your tax liability and pay any balance owed by the April deadline. If you do not pay the full amount: • Your extension request may be rejected by the Office of Tax and Revenue (OTR). • You will be hit with a Late Payment Penalty of 5% of the unpaid tax per month (up to a 25% maximum cap), plus interest on the unpaid balance until it is cleared.
Official payment portal
Payment options
- Online Payment Agreement (MyTax.DC.gov)
- Form PA-1 (Paper Application)
- DC individual income tax forms
Payment plan availability
Available: Yes
Online Payment Agreement: If you have filed all prior tax returns and can finish paying your full balance within 24 months, you can set up a payment plan online via MyTax.DC.gov. Online plans require automatic monthly ACH bank withdrawals, but DC does not charge a setup fee for this option. Paper Application (Form PA-1): If your balance requires more than 24 months (up to 48 months) or exceeds $100,000, you cannot apply online. You must print and submit Form PA-1 (with copies of your federal tax return and financial statements) to the OTR Collections Division.
Filing forms
Regular filing
- Form PA-1 - Paper Application
Extension
- Form FR-127 - Extension of Time to File a DC Income Tax Return
District of Columbia Refund Tracking
Processing time: Go to MyTax.DC.gov and click the "Where's My Refund?" link.
Do I need to file?
Unlike many states, DC does not accept or honor the federal extension (Form 4868). Even if you have an approved federal extension and owe $0 in DC taxes, you must still explicitly file a separate DC extension request by the April deadline to secure the extra time.
- Residents: Unlike many states, DC does not accept or honor the federal extension (Form 4868). Even if you have an approved federal extension and owe $0 in DC taxes, you must still explicitly file a separate DC extension request by the April deadline to secure the extra time.
- Part-year residents: Unlike many states, DC does not accept or honor the federal extension (Form 4868). Even if you have an approved federal extension and owe $0 in DC taxes, you must still explicitly file a separate DC extension request by the April deadline to secure the extra time.
- Nonresidents: Unlike many states, DC does not accept or honor the federal extension (Form 4868). Even if you have an approved federal extension and owe $0 in DC taxes, you must still explicitly file a separate DC extension request by the April deadline to secure the extra time.
Filing methods
Online filing
Electronic Filing (Highly Recommended): You can file your extension completely online without logging into an account. Go to MyTax.DC.gov, locate the "Forms" section, and click "File an Individual Income Tax Extension – Form FR-127".
Mail filing
Paper Form: If you prefer to mail a physical check, you must use Form FR-127 (Extension of Time to File a DC Income Tax Return). You can download it directly from the official DC individual income tax forms
