How to File the District of Columbia Tax Return for 2015

Filing a tax return can be overwhelming, especially when dealing with prior tax years. If you lived or did business in Washington, DC, during 2015, understanding how to file the District of Columbia tax return correctly is essential for staying compliant and possibly reclaiming money owed to you. This guide is designed to walk you through the whole process, step by step.

Whether you're an individual filing your taxes for the first time, a small business owner catching up on past filings, or someone simply looking to check if you still qualify for a refund, this article will help you confidently navigate DC’s 2015 tax rules. It shows which forms to use, how to fill them out, where to send them, and how to avoid errors that could delay your return.

You don’t need to be a tax expert or use complex tax software to understand the process. With the proper guidance and a bit of effort, filing your 2015 DC tax return is manageable. Even if it’s been several years, you may still be eligible to file and receive a refund if you act in time.

Who Needs to File a DC Tax Return for 2015

Whether you must file a 2015 District of Columbia tax return depends on several factors, including residency status, income level, and federal filing obligations. This section will walk you through each scenario to help you determine if filing is necessary.

DC Residency and the 183-Day Rule

You’re considered a District of Columbia resident for tax purposes in 2015 if any of the following applied:

  • You lived in DC for the entire year
  • You maintained a residence in DC for at least 183 days during 2015, even if your permanent home was elsewhere.
  • You were stationed in the U.S. armed forces, and DC was your legal residence for all or part of the year. 

This 183-day rule is significant for people with temporary or dual residences. If you have kept a home in DC and spent more than half the year there, the Office of Tax and Revenue may consider you a resident, even if your driver’s license or voter registration is from another state.

Federal Filing Requirement as a Trigger

If you were a DC resident and required to file a federal income tax return (Form 1040, 1040A, or 1040EZ) in 2015, you likely needed to file a DC tax return. The DC return works with your federal return, using much of the same income information to determine your DC tax liability.

If you weren't required to file a federal return, DC usually doesn’t need one either—though there are some exceptions if you had tax withheld or qualify for certain local credits.

Who Doesn’t Need to File a DC Return

You may not need to file a 2015 DC tax return if:

  • You didn’t have to file a federal return that year
  • You weren’t considered a DC resident in 2015
  • You were an elected member of the U.S. government who was not domiciled in DC
  • You worked on the personal staff of a U.S. Congress member, and both of you were bona fide residents of the same state outside D.C.

These exemptions apply to federal government employees and congressional staff under special residency laws. DC taxes function similarly to other state income taxes for most working residents.

Part-Year Residents and Military Members

If you moved in or out of DC during 2015, your part-year residency may still trigger a filing requirement. You’ll likely need to report only the income earned while living in DC. Military service members with DC as their home of record must file, even if stationed elsewhere during the year. 

Deadlines and Tax Changes for 2015

When preparing to file your 2015 DC tax return, knowing the correct deadlines and changes for that year can help you avoid penalties and file with confidence. While 2015 may seem distant, the District of Columbia has strict guidelines for filing past returns, including cutoff dates for refund eligibility.

2015 Filing Deadlines

The official filing deadline for the 2015 tax year was April 18, 2016. This adjusted date took Emancipation Day into account, which fell on Tuesday, April 15, pushing the federal and DC tax due dates to the following Monday.

Here are the original deadlines and available extensions for different return types:

  • Individual (D-40, D-40EZ):
    • Original Deadline: April 18, 2016
    • Extension Deadline: October 17, 2016 (Form FR-127)
  • Unincorporated Business (D-30):
    • Original Deadline: April 18, 2016
    • Extension Deadline: October 17, 2016 (Form FR-128)
  • Corporation (D-20):
    • Original Deadline: March 15, 2016
    • Extension Deadline: September 15, 2016 (Form FR-128)

If you didn’t file by these deadlines and are due a refund, you generally have three years from the original due date to submit your return. Thereafter, you may lose your right to claim any refund.

Key Changes for the 2015 Tax Year

Several vital updates were introduced for 2015:

  • New Tax Brackets: DC updated its income tax rates with more income tiers, including lower rates for moderate earners and a new top rate for high-income taxpayers.
  • Standard Deduction Adjustments: The standard deduction increased for all filing statuses.
  • Exemption Increase: The personal exemption rose to $1,775 per person.
  • Repeal of Pension Exclusion: The $3,000 exclusion for certain retirees (federal, DC, military) aged 62+ was removed.
  • New Filing Status: Qualifying widow(er) with a dependent child was added.
  • Direct Deposit Update: First-time direct deposit users would receive a paper check instead.

These changes impacted how much individuals owed or received back, especially for those using older tax software or relying on previous-year calculations.

What Tax Forms You’ll Need (Individuals and Businesses)

Before you begin the filing process, gathering the proper tax forms based on your filing status and income type is essential. DC uses different forms for individuals, sole proprietors, and businesses, so using the correct one will help prevent delays and avoid rejections.

For Individual Filers

Form D-40EZ

Best for:

  • Single or joint filers with no dependents
  • Full-year DC residents
  • Income under $100,000 from only basic sources (wages, unemployment, interest, etc.)

You cannot use this form if you:

  • Have dependents
  • Claimed itemized deductions
  • Received self-employment income
  • Made estimated tax payments

This form is simpler to complete, making it a helpful option for those filing independently for the first time.

Form D-40

Best for:

  • Anyone who doesn't qualify for the D-40EZ
  • Filers with dependents, itemized deductions, or varied income

This standard individual income tax form offers more flexibility for reporting credits, deductions, and complex income.

Form D-40B

Used by:

  • Nonresidents who had DC tax withheld by an employer
  • Individuals requesting a refund despite not being a full-year DC resident

This form is strictly for refund purposes if you weren’t required to file a regular DC return.

For Businesses and the Self-Employed

1. Form D-30 (Unincorporated Business Return)

  • Required if: You earned more than $12,000 in gross income from a DC-based sole proprietorship or unincorporated business
  • If your gross business income was $12,000 or less, you may only need to file Form D-40.

2. Form D-20 (Corporate Franchise Return)

  • Used by: Any business operating as a corporation or S-corporation in DC
  • Note: In DC, even S-corporations must file as C-corporations for local purposes using this form.

3. Form D-65 (Partnership Return)

  • Required for: Partnerships with DC gross income under $12,000
  • This form ensures the city tracks income earned through pass-through entities even if the individual partners file their returns.

Extension Forms

If you need more time to file (but not to pay), use:

  • Form FR-127 – For individual filers
  • Form FR-128 – For businesses and partnerships

Always use DC-specific forms for extensions. Submitting a federal extension form will not apply to your DC taxes.

Step-by-Step Instructions to Complete Your Return

Filing your District of Columbia tax return for 2015 requires accuracy, attention to detail, and the proper documents. Whether you're filling out the individual Form D-40 or the business Form D-30, following a structured process will reduce the chance of errors and help you file confidently.

1. Gather All Required Documents

Before starting, collect the following:

  • A completed copy of your 2015 federal income tax return (Form 1040, 1040A, or 1040EZ)
  • All W-2 and 1099 forms that show DC tax withheld
  • Records of any estimated tax payments you made to DC in 2015
  • Documentation for deductions and tax credits
  • Your Social Security Number or Federal Employer ID Number

Everything on hand will make the preparation process smoother and save time during data entry.

2. Fill Out Personal Information

Use capital letters and black ink when completing your form by hand. Start by entering:

  • Your name, SSN, and address
  • Your filing status (single, head of household, married, etc.)
  • Information about dependents, if applicable

For 2015, DC added a new filing status: qualifying widow(er) with a dependent child.

3. Report Your Income

Transfer income information directly from your federal return:

  • Wages, salaries, unemployment compensation, interest
  • Business income (for sole proprietors filing D-40)
  • Dividends, capital gains, and other taxable income

Avoid recalculating federal totals. Simply copy the appropriate values onto your DC return.

4. Calculate Exemptions and Deductions

Your exemption amount for 2015 is $1,775 per person. Multiply this by the number of exemptions you're claiming.

If your adjusted gross income (AGI) exceeds $150,000, your exemption will be reduced by 2% for every $2,500 over that threshold. No exemption is allowed if AGI exceeds $275,000.

Choose between:

  • Standard deduction (amounts for 2015):
    • Single or married filing separately: $5,200
    • Head of household: $6,500
    • Married filing jointly or qualifying widow(er): $8,350
  • Itemized deductions (if greater than the standard deduction and supported by documentation)

5. Calculate Your DC Income Tax

Use the 2015 DC tax rate schedule or the tax tables in the instruction booklet to compute your tax liability. Apply the correct rate based on your DC taxable income after deductions and exemptions.

6. Apply Eligible Credits

Some common credits include:

  • DC Earned Income Tax Credit (EITC): 40% of your federal EITC if you have qualifying children
  • Property Tax Credit (Schedule H): For renters and homeowners with qualifying income
  • Low Income Credit (nonrefundable)
  • Credit for Child and Dependent Care Expenses
  • Other miscellaneous credits listed on Schedule U

You may only claim one EITC or Low Income Credit—not both.

7. Record Payments and Withholding

Add up the following:

  • DC taxes withheld (from W-2s or 1099s)
  • Estimated tax payments made in 2015
  • Any payments submitted with extension requests

This total will determine whether you’re owed a refund or must pay additional tax.

8. Choose a Refund Option

You can receive your refund by:

  • Direct deposit (first-time users will receive a paper check)
  • DC Tax Refund Visa® Prepaid Card (limits apply)
  • Paper check

Be sure your routing and account numbers are accurate if you choose a direct deposit.

9. Sign and Review

Carefully sign and date the return. If filing jointly, both spouses or domestic partners must sign. Review all calculations and attachments before submission.

Common Mistakes to Avoid

  • Forgetting to sign your return
  • Not attaching W-2 or 1099 forms
  • Incorrect SSN or EIN
  • Using outdated or federal forms
  • Claiming ineligible deductions or credits
  • Math errors

Avoiding these issues will help ensure your return is accepted and processed quickly.

How to File Your Tax Return (E-filing vs Paper Filing)

Filing your District of Columbia tax return for 2015 can be done in two main ways: electronically or by paper. Each option has its own process, benefits, and tools. Choosing the correct method depends on your preferences, available resources, and how comfortable you are using tax software or online platforms.

E-Filing: Faster, Easier, and Less Hassle

Many individuals and small businesses prefer electronic filing. It’s generally quicker and more secure and helps reduce errors, thanks to built-in validation checks in most tax preparation software.

DC residents had access to several tax software platforms that support e-filing. These include well-known providers like Intuit (TurboTax), H&R Block, and other companies approved by the IRS. Many of these platforms work on any internet-connected device, such as a laptop or tablet, and offer guided instructions to simplify the process.

If you’re filing a past return for 2015, be aware that not all software will support prior-year filings directly. You may need to download older forms or use free fillable options if your software doesn’t offer full access.

DCfreefile: A No-Cost Option

The DCfreefile program allowed eligible taxpayers to file their DC return online at no cost. Even if you're filing late, you may still be able to access free fillable forms through DC's taxpayer portal, provided you have the necessary documents from 2015.

These tools are invaluable for first-time filers, offering guidance at each step to avoid mistakes and maximize efficiency.

Paper Filing: Still an Option for Some

If you prefer paper filing, be sure to:

  • Use black ink and print clearly in capital letters
  • Round all amounts to the nearest dollar
  • Sign and date your return before mailing

Include only one return per envelope, and use the correct address based on whether you're submitting a payment. While paper filing can be more time-consuming and involve more effort, some individuals still find it reassuring for recordkeeping or personal control.

Making a Payment (What to Know)

If your 2015 DC tax return shows that you owe money, paying promptly is essential—even if you're filing late. Paying as soon as possible helps avoid penalties and interest accumulating over time. The District of Columbia offers multiple ways to submit payments, with traditional and digital options available.

Payment Options

You can choose from several secure methods:

  • Check or Money Order: Make it payable to "DC Treasurer," and write your Social Security Number or Employer ID, tax year (2015), and form type (e.g., D-40) on the payment. Mail it with the appropriate payment voucher.
  • Electronic Check (e-check): A one-time transfer from your bank account using the DC Taxpayer Service Center. This method is convenient and helpful and involves no additional fees.
  • Credit or Debit Card: Payments can be made online or by phone. A 2.5% fee is paid directly to the card processor. Some filers may acknowledge the added fee as a tradeoff for speed and simplicity.
  • Direct Debit (for e-filers): When you e-file, you can authorize a trusted direct withdrawal from your checking or savings account. You choose the withdrawal date—just ensure it’s no more than 30 days from the original due date.
  • By Phone: Payments can be made by calling 1-800-272-9829 and entering DC’s jurisdiction code (6000). This may be especially useful for those without easy access to online tools.

Important Reminders

  • Payment is due even if you request a filing extension.
  • Penalties include:
    • 5% per month (up to 25%) for late payment
    • 10% annual interest, compounded daily
    • A 10% collection fee if unpaid for 90 days

Submitting your payment on time is a smart way to avoid unnecessary stress or hassle. It also shows you're taking responsibility for your tax obligations with minimal effort.

Tracking Your Refund or Balance Due

Once you've filed your 2015 District of Columbia tax return, you may be expecting a refund or checking whether you still have a balance due. DC offers a few ways to monitor your account, but timelines may vary depending on how you filed and the accuracy of your return.

Refund Options

If you're owed money, you may have chosen one of these three methods when you filed:

  • Direct Deposit: Fastest option—but for 2015, all first-time users who selected direct deposit would instead receive a paper check for security reasons.
  • DC Tax Refund Visa® Prepaid Card: This card could be selected for refunds between $2 and $4,000. It functioned like a debit card but could not be reloaded. It was not available for foreign addresses.
  • Paper Check: Automatically issued if no refund option was selected or your banking details were incomplete.

How to Check Refund Status

To track your refund:

  1. Visit www.taxpayerservicecenter.com
  2. Click on “Check the Status of My Refund” under the Individual section
  3. Enter your:
    • Social Security Number
    • Tax year (2015)
    • Exact refund amount

Processing Time and Security

Electronic returns are usually processed more quickly than paper ones. However, it may take longer if your return had errors, missing documentation, or triggered a manual review.

The District has recently added extra identity verification steps, which, while occasionally slower, offer reassuring protection against refund fraud. These safeguards help build trust with taxpayers and ensure refunds reach the right people.

If you still owe taxes after filing, visit the same portal to check your balance and make secure payments.

Final Checklist Before Submitting Your Return

Before sending off your 2015 DC tax return, take a moment to review this checklist. These last steps can help you prepare your documents correctly and avoid the hassle of corrections or delays.

Whether filing on paper or electronically, this list will help ensure you’ve covered the essentials.

For Individual Filers (Form D-40 or D-40EZ)

  • You’ve completed the return with accurate income, deduction, and credit details.
  • You verified that all Social Security Numbers are correct
  • All W-2s and 1099s showing DC tax withheld are attached
  • All required schedules and forms (e.g., S, H, U, I) are included
  • You selected your refund option and double-checked your bank info
  • You signed and dated the return (signing is mandatory, even for e-filers)
  • You made a copy for your records
  • You included any payment due with the correct payment voucher
  • You used the correct mailing address for your situation

For Business Filers (Forms D-30, D-20, D-65)

  • Your Federal EIN or SSN is correct
  • All required DC business schedules are attached (e.g., Schedule F, UB)
  • You verified totals, exemptions, and depreciation limits
  • You signed the form and included your acknowledgement of the tax due
  • You sent the return to the correct DC address

These steps may seem small, but they can make a big difference. A careful review helps determine whether anything is missing and reduces the effort required for corrections. Following this checklist provides a helpful structure for a smoother filing experience.

Frequently Asked Questions

What’s the best way to handle the 2015 tax filing if I’ve never filed before?

If you’re new to tax filing, it’s best to start by reviewing your 2015 federal return and gathering DC-specific forms. DC offers helpful resources, and many users prefer using tax preparation software with step-by-step guidance. These tools simplify the process for beginners, reduce errors, and make tracking what you owe or might receive as a refund easier.

Can I still file my taxes for 2015 without a preparer?

Many people have successfully filed their taxes, even in past years. If your 2015 return is simple and you have records, you can download the necessary forms and instructions from DC’s tax site. Just be sure to follow the checklist carefully. However, having expert help might save time and reduce filing errors for more complex returns.

Is tax preparation software still helpful in filing a 2015 return?

While most modern tax preparation software focuses on current-year returns, some platforms still support prior years, including 2015. You may need to download the forms manually or use fillable PDFs. Still, tax software can guide your entries, offer expert help, and help identify common credits and deductions. It’s especially valuable for those filing late and aiming for accuracy.

Should I hire tax experts or use software for back returns like 2015?

Both options can work. Tax experts are helpful if you have multiple income sources, have moved states, or own a business. They can also assist if you’re unsure which forms or deductions apply. On the other hand, using software with built-in expert help is often more affordable and convenient for standard returns. Choose what makes you feel most confident.

How can I get the maximum refund on my 2015 return?

To get the max refund, make sure you report all withholdings from W-2s or 1099s and claim every eligible credit—such as the DC Earned Income Tax Credit or property tax relief. Review the instructions carefully and consider using tax filing tools or consulting an expert to check for missed opportunities. Even small details can make a big difference in what you receive.