When submitting your DC nonresident tax return, ensure you send it to the correct address. Depending on the type of return you’re filing, you’ll mail it to either the DC Office of Tax and Revenue (OTR) or the Internal Revenue Service (IRS). If you’re filing a Form D-40, D-40EZ, or D-41, mail your return to OTR at the address specified on the form. If you’re filing Form 1040-NR or Form 1040NR-EZ, mail your return to the IRS address listed in the instructions for your form. Remember to include your Social Security number or Individual Taxpayer Identification Number (ITIN) on your return and enclose any necessary supporting documents.
DC Nonresident Tax Return Mailing Address
If you are a nonresident of the District of Columbia (DC), you must file your DC income tax return by mail to the address listed below. You can use the provided mailing label to ensure accuracy and expedite processing.
- DC Department of Revenue
- PO Box 7191
- Washington, DC 20044
Important Note: If you are filing an amended return, please use the following address instead:
- DC Department of Revenue
- Dedicated Scanning Unit
- PO Box 96601
- Washington, DC 20090-6601
Please include the following information with your mailed return:
| Item | Description |
|---|---|
| Mailing Label | Attach the pre-printed mailing label provided by the DC Department of Revenue. |
| Payment | Include a check or money order payable to “D.C. Treasurer” for any taxes due. |
| Supporting Documents | Attach any necessary supporting documents, such as W-2s or 1099s. |
Filing Deadlines for Nonresident DC Returns
The filing deadlines for nonresident DC returns are as follows:
- April 18, 2023: For returns filed by mail.
- April 18, 2023: For returns filed electronically.
If you are unable to file your return by the deadline, you can request an extension. Extensions are available for up to six months.
To request an extension, you must file Form D-40, Application for Extension of Time to File Individual Income Tax Return. You can download Form D-40 from the DC Office of Tax and Revenue website.
When you file Form D-40, you must include a statement explaining why you are unable to file your return by the deadline. You must also include a copy of your federal extension request, if you have one.
The DC Office of Tax and Revenue will review your request and make a decision on whether to grant you an extension. If your request is granted, you will be given an additional six months to file your return.
If you do not file your return by the deadline, you may be subject to penalties and interest. The penalties for late filing are as follows:
| Days Late | Penalty |
|---|---|
| 1-30 days | 5% of the tax due |
| 31-60 days | 10% of the tax due |
| 61-90 days | 15% of the tax due |
| More than 90 days | 25% of the tax due |
In addition to the late filing penalties, you may also be subject to interest on the unpaid tax. The interest rate is set by the DC Office of Tax and Revenue and is currently 12% per year.
Required Forms for Nonresident DC Taxpayers
- Form D-40 (Nonresident Income Tax Return)
- Form D-40EZ (Nonresident Short Form Income Tax Return)
Nonresident DC taxpayers must file a tax return if they have taxable income from DC sources. The filing deadline is April 15th for both Forms D-40 and D-40EZ.
Both forms can be found on the DC Office of Tax and Revenue website. Forms D-40 and D-40EZ are used to report income earned within the District of Columbia. Nonresident taxpayers should use the form that best fits their tax situation.
DC Nonresident Tax Return Mailing Address
Nonresidents of the District of Columbia must file their tax returns by mail to the following address:
- District of Columbia Office of Tax and Revenue
- Nonresident Processing Unit
- 1101 4th Street NW, Suite 400 West
- Washington, DC 20001-2802
DC Nonresident Tax Return Processing Times
The DC Office of Tax and Revenue typically processes nonresident tax returns within 8 to 12 weeks from the date they are received. However, during peak filing season, processing times may be longer.
| Filing Method | Processing Time |
|---|---|
| 8 to 12 weeks |
Alright folks, that’s it for today! I hope you found this guide helpful. Remember, the deadline for filing your DC nonresident tax return is April 15th, so don’t procrastinate. If you have any more questions, feel free to reach out. Thanks for reading, and be sure to check back later for even more helpful tax tips and tricks.