District of Columbia - Thomson Reuters Tax & … 2012 Tax Year ®| All States Quickfinder Handbook...
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2012 Tax Year | All States Quickfinder ® Handbook DC-1 GENERAL Forms request 202-442-6546 www.taxpayerservicecenter.com Tax assistance 202-727-4829 Website www.cfo.dc.gov Refund information www.taxpayerservicecenter.com NEW FOR 2012 The top tax rate has increased to 8.95% for taxpayers with taxable income over $350,000. The minimum unincorporated business franchise tax for tax- payers with DC gross receipts of over $1 million has increased to $1,000. RESIDENCY STATUS AND FILING REQUIREMENTS An individual must file if he: • Is a resident of the District of Columbia and is required to file a federal income tax return, • Lived in the District of Columbia for 183 days or more (even if permanent residence is elsewhere), • Is a member of the Armed Forces whose home of record for part or all of the year is the District of Columbia or • Is a spouse or domestic partner of an exempt person meeting any one of the above requirements. Exempt person. The following individuals are considered ex- empt nonresidents of DC and do not need to file a DC tax return. Spouses of the following (except spouses of military members) are not exempt and must file a separate DC return: • A member of the Armed Forces and any accompanying spouse/ domestic partner whose home of record is outside DC; • A member of the U.S. Congress or an employee on the personal staff of a member of Congress who is considered a resident of the member’s state of residency; • An officer in the U.S. Executive Branch whose primary residence is not in the District of Columbia and who is appointed by the President, confirmed by the U.S. Senate and serves at the plea- sure of the President or • A justice of the U.S. Supreme Court whose primary residence is not in the District of Columbia. Military. Members of the Armed Forces who meet the residency requirements must file a return. However, if the member’s home of record is outside DC, all military wages are exempt from tax. In addition, if the service member’s spouse is domiciled outside DC but accompanies the service member to DC, any wages earned in DC are exempt from tax. Nonresidents. Nonresidents are non-taxable in DC. Nonresidents who erroneously had DC income tax withheld or made DC estimated tax payments may file Form D-40B to request a refund. FORMS TO FILE Form D-40, Individual Income Tax Return. Use for resident and part-year resident returns. Note: Nonresidents are not required to file a District of Columbia return. Form D-40EZ, Income Tax Return for Single and Joint Filers With No Dependents. Form D-40P, Payment Voucher. To make payment for a balance due with Form D-40. Schedule H, Homeowner and Renter Property Tax Credit. Schedule I, Additions to and Subtractions from Federal Adjusted Gross Income. Schedule L, Lower Income Long-Term Homeowner Credit. Schedule N, Non-Custodial Parent EITC Claim. Schedule S, Supplemental Information and Dependents. Schedule U, Additional Miscellaneous Credits and Contributions. Form FR-127, Extension of Time to File a DC Income Tax Return. Form D-30, Unincorporated Business Franchise Tax Return (to report District of Columbia business income of more than $12,000). Form D-2030P, Payment Voucher. To make payment for a balance due with Form D-30. Form D-2440, Disability Income Exclusion (applies only to disabled retirees under 65). Form D-2441, Child and Dependent Care Credit for Part-Year Residents. Form D-40ES, Estimated Payment for Individual Income Tax. Form D-30ES, Unincorporated Business Declaration of Estimated Franchise Tax. Form D-40B, Nonresident Request for Refund. Form FR-147, Refund Claim for Deceased Taxpayer. Form D-2210, Estimated Tax Underpayment Penalty. FILING STATUS District of Columbia filing status may be different than federal fil- ing status. Allowable filing statuses are Single, MFJ, MFS, MFS on same return, registered domestic partners filing jointly or fil- ing separately on same return, HOH and Dependent claimed by someone else. If more than one filing status applies, taxpayers should use the filing status that gives the lowest tax. Single. District of Columbia follows the federal definition. Regis- tered domestic partners may elect to file as single. Filing jointly. Married couples or registered domestic partners may file jointly if not legally separated and: • Both spouses/domestic partners were District of Columbia resi- dents as of the end of the tax year or • One spouse/domestic partner died during the current year and the other spouse/domestic partner did not remarry/register. Note: It may be advantageous to file separately on the same return for the District of Columbia. Filing separately. Taxpayers must file separately if: • The taxpayer and spouse (or registered domestic partners) were residents of the District of Columbia during different periods of the tax year or • The taxpayer or spouse (or registered domestic partner) is an exempt person listed in the previous column. In addition, if a member of the Armed Forces has a home of record outside DC but the spouse is a DC resident, MFS status should be used. District of Columbia The Nation’s Capital
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Transcript of District of Columbia - Thomson Reuters Tax & … 2012 Tax Year ®| All States Quickfinder Handbook...
2012 Tax Year | All States Quickfinder® Handbook DC-1
GeneralForms request 202-442-6546 www.taxpayerservicecenter.comTax assistance 202-727-4829Website www.cfo.dc.govRefund information www.taxpayerservicecenter.com
new for 2012The top tax rate has increased to 8.95% for taxpayers with taxable income over $350,000.The minimum unincorporated business franchise tax for tax-payers with DC gross receipts of over $1 million has increased to $1,000.
residency status and filinG requirements
An individual must file if he:•IsaresidentoftheDistrictofColumbiaandisrequiredtofilea
federal income tax return,•LivedintheDistrictofColumbiafor183daysormore(evenif
permanent residence is elsewhere),•IsamemberoftheArmedForceswhosehomeofrecordforpart
or all of the year is the District of Columbia or•Isaspouseordomesticpartnerofanexemptpersonmeetinganyoneoftheaboverequirements.
Exempt person. The following individuals are considered ex-empt nonresidents of DC and do not need to file a DC tax return. Spousesof thefollowing(exceptspousesofmilitarymembers)are not exempt and must file a separate DC return:•AmemberoftheArmedForcesandanyaccompanyingspouse/
domestic partner whose home of record is outside DC;•AmemberoftheU.S.Congressoranemployeeonthepersonal
staff of a member of Congress who is considered a resident of the member’s state of residency;
•AnofficerintheU.S.ExecutiveBranchwhoseprimaryresidenceis not in the District of Columbia and who is appointed by the President,confirmedbytheU.S.Senateandservesattheplea-sure of the President or
•AjusticeoftheU.S.SupremeCourtwhoseprimaryresidenceisnot in the District of Columbia.
Military.MembersoftheArmedForceswhomeettheresidencyrequirementsmustfileareturn.However,ifthemember’shomeof record is outside DC, all military wages are exempt fromtax.Inaddition,iftheservicemember’sspouseis domiciled outside DC but accompanies the service member to DC, any wages earned in DC are exempt from tax. Nonresidents. Nonresidents are non-taxable in DC. Nonresidents who erroneously had DC income tax withheld or made DC estimated taxpaymentsmayfileFormD-40Btorequesta refund.
forms to fileForm D-40, Individual Income Tax Return.Useforresidentandpart-year resident returns. Note: Nonresidentsarenotrequiredtofile a District of Columbia return.Form D-40EZ, Income Tax Return for Single and Joint Filers With No Dependents.Form D-40P, Payment Voucher. To make payment for a balance duewithFormD-40.Schedule H, Homeowner and Renter Property Tax Credit.Schedule I, Additions to and Subtractions from Federal Adjusted Gross Income.Schedule L, Lower Income Long-Term Homeowner Credit.Schedule N, Non-Custodial Parent EITC Claim.Schedule S, Supplemental Information and Dependents.Schedule U, Additional Miscellaneous Credits and Contributions.Form FR-127, Extension of Time to File a DC Income Tax Return.Form D-30, Unincorporated Business Franchise Tax Return (toreport District of Columbia business income of more than $12,000).Form D-2030P, Payment Voucher. To make payment for a balance duewithFormD-30.Form D-2440, Disability Income Exclusion(appliesonlytodisabledretirees under 65).Form D-2441, Child and Dependent Care Credit for Part-Year Residents.Form D-40ES, Estimated Payment for Individual Income Tax.Form D-30ES, Unincorporated Business Declaration of Estimated Franchise Tax.Form D-40B, Nonresident Request for Refund.Form FR-147, Refund Claim for Deceased Taxpayer.Form D-2210, Estimated Tax Underpayment Penalty.
filinG statusDistrict of Columbia filing status may be different than federal fil-ingstatus.AllowablefilingstatusesareSingle,MFJ,MFS,MFSonsamereturn,registereddomesticpartners filing jointlyor fil-ing separately on same return, HOH and Dependent claimed by someoneelse.Ifmorethanonefilingstatusapplies, taxpayersshould use the filing status that gives the lowest tax.Single. District of Columbia follows the federal definition. Regis-tered domestic partners may elect to file as single.Filing jointly. Married couples or registered domestic partners mayfilejointlyifnotlegallyseparatedand:•Bothspouses/domesticpartnerswereDistrictofColumbiaresi-
dents as of the end of the tax year or•Onespouse/domesticpartnerdiedduringthecurrentyearandtheotherspouse/domesticpartnerdidnotremarry/register. Note: Itmaybeadvantageoustofileseparatelyonthesamereturn for the District of Columbia.Filing separately. Taxpayers must file separately if:•Thetaxpayerandspouse(orregistereddomesticpartners)were
residents of the District of Columbia during different periods of the tax year or
•Thetaxpayerorspouse(orregistereddomesticpartner)isanexempt person listed in thepreviouscolumn. Inaddition, if amemberoftheArmedForceshasahomeofrecordoutsideDCbutthespouseisaDCresident,MFSstatusshouldbeused.
District of Columbia� The Nation’s Capital �
DC-2 2012 Tax Year | All States Quickfinder® Handbook
District of ColumbiaFiling separately on same return.Married couples (or regis-tered domestic partners) who use this filing status must com-bine separate amounts usingCalculation J on Schedule S,Supplemental Information and Dependents. Couples using this filing status may claim credit for child and dependent care expens-es,whichisnotallowedifseparatereturnsarefiled.Ifbothspouseshave income, filing separate may be advantageous because of lower tax brackets. Note: Ifbothspouseswerepart-yearresidentsof the District of Columbia during different periods of 2012, this filing status may not be used; separate returns must be filed.Head of household. Ingeneral,theDistrictofColumbiafollowsthefederal definition. Taxpayers eligible to file as QW for the federal returnwillgenerallyqualifyasHOHfortheDistrictofColumbiareturn.Dependent taxpayer. Any person who can be claimed as a de-pendent on another person’s return.
resident and Part-year resident summary
Form D-40
District of Columbia AGITheDistrictofColumbiarestatesfederaladjustedgrossincome(AGI).Income information. Report incomeandadjustmentsfromthefederal return—do not recalculate any amounts or totals. Some amounts entered on the federal return may not need to be entered on the District of Columbia return. Couples filing separately on the samereturnentercombinedamountsasiffilingjointly.Part-year residents prepare a worksheet reconciling the type and amount of income received during the period of residency, during the period of nonresidency and total income on the federal return. Any state refunds received should be reported as the nonresidency income.
AdditionsFranchise tax deduction.Enteranyfranchisetaxdeductedonthe federal return, including amounts deducted on Schedules C, Eand/orF.Other additions. The following additions are entered on Sched-uleI.•Federal adjustments forAGI that occurredduringapart-year
resident’s period of nonresidency.•Pensiondistributionseligibleforincomeaveragingonthefederalreturnfromlines6and8offederalForm4972.
•Federal bonusdepreciation or excessSection 179expensesclaimed on the federal return.
•Anypartofadiscriminationawardsubjecttoincomeaveraging.•DCdoesnotrecognizefederalSstatus.Enteranydeductions
from S corporations from Schedule K-1.•AnyotheritemsubjecttoDCtaxbutnottofederaltax.
SubtractionsIncome received during period of nonresidency. Part-year residents may deduct any income received during the period of nonresidency.State and local taxes. Any state or local refund reported on line 10offederalForm1040.
Social security and Tier 1 railroad retirement. Any taxable amountreportedonline20boffederalForm1040.Franchise or fiduciary income.AnyincometaxedonFormD-20,D-30orD-41.DC and federal government pension and annuity. The taxpayer must be 62 years or older as of December 31, 2012, to take this exclusion.Enter the lesserof$3,000pereligiblepersonor thetotal amount of taxable income received from military retired pay, annuity income or survivor benefits from the District of Columbia or the federal government during the year.District of Columbia and federal government survivor benefits. Ifthetaxpayeris62yearsorolderasofDecember31,2012,enterthe total amount of these benefits. Do not include Social Security survivor benefits.Other subtractions. The following subtractions are entered on ScheduleI.•InterestfromU.S.Treasurybondsandotherobligations.•Disability incomeexclusionfromFormD-2440—seeDisability
income belowforrequirements.•InterestanddividendincomeofachildfromfederalForm8814.ThechildmustfileaseparateFormD-40toreporttheincome.
•Awards,otherthanfrontpayandbackpay,receivedbecauseofunlawful employment discrimination.
•ExcessofDCallowabledepreciationoverfederaldepreciationdue to difference in rules for bonus depreciation and excess Section179expense.
•Long-termhealth-careinsurancepremiumspaidin2012,uptoa maximum of $500 per individual.
•DCCollegeSavingsPlancontributionsmadein2012orcarriedover from a prior year. See District of Columbia “529” college savings plan on Page DC-3forrequirements.
•Disabilityexclusionofupto$10,000forpersonsdeterminedastotally and permanently disabled by the Social Security Admin-istration.HouseholdAGImustbelessthan$100,000.
•DC teachers’ expenditures for necessary classroom teachingmaterials that were not deducted on the federal return, up to $500.
•DC teachers’ expenditures for tuition and fees thatwere notdeducted on the federal return, up to $1,500.
•Loanrepaymentawardsofupto$120,000tocertainhealthcareprofessionals to reduce their medical education debt.
•Health-careinsurancepremiumspaidbyanemployerforanon-employee registered domestic partner.
•DCpovertylawyerloanassistancereportedonForm1099-C,Cancellation of Debt.AttachForm1099-C.
•OtheritemssubjecttofederaltaxbutnotDCtax.•Earnedincomeofnonresidentmilitarymembersornonresidentmilitaryspouses(orregistereddomesticpartners).
Disability income. FormD-2440,Disability Income Exclusion, is used to determine the subtraction for disability income. To be eligible,thefollowingrequirementsmustbemet.1) ThetaxpayerisnotfilingFormD-40EZ.2) Ifmarriedorregistereddomesticpartners(RDPs),ajointreturn
is filed.
2012 Tax Year | All States Quickfinder® Handbook DC-3
District of Columbia3) Disability payments were received during 2012.4) Thetaxpayerand/orspouse/RDPwereundertheageof65on
December 31, 2012.5) Thetaxpayerand/orspouse/RDPretiredondisabilityandwere
permanently and totally disabled at the time of retirement.6) On January 1, 2012, the taxpayer and/or spouse/RDPhad
notreachedtheagerequiredtoretireundertheiremployer’sretirement program.
7) ThetaxpayerhasnotnotifiedtheOfficeofTaxandRevenuethat the choice has been made to treat the disability income as a pension.
A Physician’s Certification of Permanent and Total Disability must befiledwithFormD-2440.Acertificationstatement is includedwiththeform.Ifacertificationhasbeenfiledinpreviousyears,anew one does not need to be attached.The maximum exclusion is $100 per week of disability payments $5,200 for the year). Pay received for part of a week is pro-rated based on the average number of days worked in a week before retirement.District of Columbia “529” college savings plan. A subtraction upto$4,000($8,000MFJ)isallowedforanamountcontributedto a qualified taxpayer-ownedDistrict ofColumbia “529” col-legesavingsplan.Ifmarriedindividualsfileajointorcombinedseparatereturn,eachspouse/RDPmaydeductupto$4,000forcontributionsmadetoallaccountsforwhichthatspouse/domes-tic partner is the sole owner. Contributions in excess of the limit may be carried forward for five years. Part-year residents may deduct only the amount contributed during the period of District ofColumbiaresidence.Thedeductionisenteredonline7,Cal-culationBofScheduleI.
DeductionsItemized deductions or the standard deduction. Taxpayers must claim thesame typeofdeduction (eitherstandardor itemized)for the District of Columbia that is claimed on the federal return.
District of Columbia Standard DeductionFiling Status Standard Deduction
MFS $2,000
All other filing statuses $4,000
Note: Part-year residents must pro-rate the standard deduction based on the number of months as a resident of the District of Columbia.
District of Columbia itemized deductions. The District of Co-lumbiaitemizeddeductioncalculationstartswithfederalitemizeddeductions and is then reduced by state and local income or sales taxes.For taxpayerswithDistrictofColumbiaAGI inexcessof$200,000($100,000foraseparatereturn filed by a married individual), certain District of Columbia itemized deductionsare reduced by 5% of District of Columbia AGI inexcessof $200,000 ($100,000 foraseparate return filed by a married individual). The itemizeddeductions thatarenotsubject tothe 5% limitation are medical and dental expenses, expenses incurred in the production on investment interest and casualty or theft loss deduction.
Calculation F Worksheet1) Total federal itemized deductions (from line 29
of federal Schedule A) ...................................................... 1) 2) State and local income or sales tax deduction ................. 2) 3) District of Columbia itemized deductions. Subtract
line 2 from line 1. If District of Columbia AGI is equal or less than $200,000 ($100,000 MFS), stop here and enter this amount on line 17 of Form D-40 ................................ 3)
If District of Columbia AGI exceeds $200,000 ($100,000 MFS), continue below to determine the allowable itemized deductions.4) Sum of Form 1040 Schedule A lines 4, 14 & 20 ............... 4) 5) Subtract line 4 from line 3 ................................................. 5) 6) Enter the amount of District of Columbia AGI ................... 6) 7) Enter $200,000 (or $100,000 if MFS) ............................... 7) 8) Subtract line 7 from line 6 ................................................. 8) 9) Multiply line 8 by 5% ......................................................... 9)
10) Subtract line 9 from line 5 (if <0, enter 0) ......................... 10) 11) Add line 4 and line 10. Enter here and on line 17 of
Form D-40 ........................................................................ 11)
Itemized deductions for part-year District of Columbia resi-dents. Usetheworksheetbelowtofigureitemizeddeductions.
Calculation D Worksheet1) Total federal itemized deductions (from line 29
of federal Schedule A) ..................................................... 1) 2) Portion of line 1 that applies to period of residency
in the District of Columbia ................................................ 2) 3) Portion of state and local income or sales tax deduction
that applies to period of residency in the District of Columbia ......................................................................... 3)
4) District of Columbia itemized deductions. Subtract line 3 from line 2. If District of Columbia AGI is less than or equal to $200,000 ($100,000 MFS), stop here and enter this amount on line 17 of Form D-40. ..................... 4)
If District of Columbia AGI exceeds $200,000 ($100,000 MFS), continue below to determine the allowable itemized deductions.5) Sum of Form 1040 Schedule A lines 4, 14 & 20 allocable
to the time of residency in the District of Columbia ......... 5) 6) Subtract line 5 from line 4 ................................................ 6) 7) Enter the amount of District of Columbia AGI .................. 7) 8) Enter $200,000 (or $100,000 if MFS) .............................. 8) 9) Subtract line 8 from line 7 ................................................ 9)
10) Multiply line 9 by 5% ........................................................ 10) 11) Subtract line 10 from line 6 (if <0, enter 0) ...................... 11) 12) Add line 5 and line 11. Enter here and on line 17 of
Form D-40 ....................................................................... 12)
ExemptionsSingletaxpayersclaimingmorethanoneexemption(twoforMFJ)completeCalculationGofScheduleS.Eachexemptionamountis$1,675.Additionalexemptionsareallowedfortaxpayersover65or blind. No exemption is allowed if the taxpayer can be claimed as a dependent on another person’s return.Part-year residents must pro-rate exemption based on the number of months as a District of Columbia resident.
DC-4 2012 Tax Year | All States Quickfinder® Handbook
District of ColumbiaCalculating Tax— Residents and Part-Year ResidentsCalculatetaxonDistrictofColumbiataxableincome(DistrictofColumbiaAGI,minusdeductionsandexemptions).
If taxable income is: Use:$100,000 or less ........... The 2012 District of Columbia Tax Table
beginning on Page DC-8.More than $100,000 ..... The 2012 Quick Tax Method below.
2012 Quick Tax MethodAll
Filing Statuses
$ 0 – 10,000 × 4% minus $ 0 = Tax 10,001 – 40,000 × 6 minus 200 = Tax 40,001 – 350,000 × 8.5 minus 1200 = Tax350,000 and over × 8.95 minus 2775 = Tax
Note: The Quick Tax Method will produce the same results as Calculation I in the District of Columbia instructions for income greater than $350,000.
Married Filing Separately on same return.UseCalculationJofSchedule S to compute separate taxable income and tax.
CreditsCredits, withholding and estimated payments on lines 23 through 33ofFormD-40arecombinedforthefilingstatusofMFSonthesame return.
Nonrefundable CreditsCredit for child and dependent care expenses. The credit is not allowedforcoupleswhofileMFSonseparatereturns.CoupleswhofileMFSonthesamereturncandividethecreditbetweenspouses in any manner.Residents are allowed a credit for 32% of the federal credit from line9offederalForm2441.Note:Ifnochildanddependentcarecredit was claimed for federal tax purposes but taxpayer was eligible,completeFormD-2441.Part-yearresidentsmustcompletetheDistrictofColumbiaFormD-2441,which listsqualifyingdependentsanddependent careproviders, and allocates the credit based on expenses paid during the period of District of Columbia residence.Out-of-state tax credit. The District of Columbia allows a nonre-fundable credit for income tax paid to a state on income derived from sources outside the District of Columbia if such income is taxedbytheDistrictofColumbia.UsetheCalculation K—Out-of-State Tax Credit Worksheet below to calculate the credit.
Calculation K—Out-of-State Tax Credit Worksheet1) Amount of tax paid to another state .................................. 1) 2) Income subject to income tax in other states received
while a District of Columbia resident ................................ 2) 3) District of Columbia AGI from line 15 of Form D-40 ......... 3) 4) Divide line 2 by line 3 ........................................................ 4) 5) Tax from line 22 of Form D-40 .......................................... 5) 6) Maximum out-of-state credit. Multiply line 5 by line 4 ....... 6) 7) Allowable credit. Lesser of line 1 or line 6. Enter on line
3 of Schedule U, Part 1a .................................................. 7)
Credit for certain DC government employees who are first-time DC homebuyers. This $2,000 credit is available to all DC government employees, employees of a DC public charter school or a person who has accepted an offer to be a DC police officer,
firefighter, emergency medical technician, public school teacher or teacher at a DC public charter school. Complete line 1 of Schedule U,Parta.1.District of Columbia low-income credit.Toqualifyforthiscredit,(1)federalAGIcannothavebeencomputedusingtheAMTcalcula-tion,(2)DistrictofColumbiataxableincomeismorethanzeroand(3)DistrictofColumbiaAGIisgreaterthanthesumofDistrictofCo-lumbia personal exemptions and standard deduction and less than orequaltothesumoffederalexemptionsandstandarddeduction.Credit amounts are listed in the 2012 District of Columbia Low-Income Credit TableonPageDC-7. Note: Taxpayers may not claim both the District of Columbia low-income credit and the District of Columbia earned income tax credit. Taxpayers eligible for both credits should use the worksheet below to determine which credit is more advantageous.
Calculation L—Income Credit Comparison Worksheet1) Tax from line 22 of Form D-40 .......................................... 1) 2) Add credits from lines 23 and 24 of Form D-40 ................ 2) 3) Subtract line 2 from line 1 ................................................. 3) 4) District of Colombia low income credit from chart on DC-7 .... 4) 5) Enter the lesser of line 3 or line 4 ..................................... 5) 6) Federal earned income credit (line 64a, Form 1040) ....... 6) 7) District of Columbia earned income credit rate (40%) ...... 7) .40 8) District of Columbia earned income tax credit.
Multiply line 6 by line 7 ..................................................... 8)
Compare line 5 to line 8. If line 5 is equal to or more than line 8, take the District of Columbia low-income credit. Enter on line 25 of Form D-40.If line 5 is less than line 8, take the District of Columbia earned income tax credit. Round amount on line 8 to the nearest dollar and enter on line 28 of Form D-40.
Part-year residents must apportion the credit based on income received during the times of residency and nonresidency of the District of Columbia.Taxpayers claimed by someone else must use the Low Income Credit for Dependent Claimed by Someone Else worksheet on PageDC-7 to calculate the credit.
Refundable CreditsProperty tax credit. Renters and homeowners with total house-hold gross income of $20,000 or less may be eligible for a property tax credit of up to $750.ScheduleH,Homeowner and Renter Property Tax Credit,isfiledwithFormD-40.IfFormD-40isnotrequiredtobefiled,ScheduleHmaybefiledbyitself.The credit is available only to full-year residents who rented or owned and lived in their home for the entire year. Only one member of a household can claim a property tax credit.•Thecreditisnotavailableifthetaxpayerrentedfromalandlord
whose property was either exempt from real property taxes or who paid a percentage of rental income to the District instead of paying real estate tax.
•Taxpayersunderage65maynotbeclaimedasadependentonsomeone else’s federal, state or District of Columbia income tax return.
•Theresidencemaynotbepartofapublichousingdwelling.•The taxpayer and spouse/domestic partner, ifmarried,mustprovideatleast50%ofthetotalhouseholdgrossincome(unlessblind or disabled).
•Thepropertymaynotbeownedbyagovernment,houseofwor-ship,ornon-profitorganization.
2012 Tax Year | All States Quickfinder® Handbook DC-5
District of ColumbiaTotal household gross income includes income of every member of thehousehold,includingincomenotsubjecttoDistrictofColumbiatax, except gifts from nongovernmental sources, food stamps or relief-in-kind. Household members are all people who live in the household, whether related or not.Under Age 62 and Not Blind or Disabled.UseProperty Tax Credit Worksheet for Section A on Page DC-9.Age 62 or Older, or Blind or Disabled.UseProperty Tax Credit Worksheet for Section B on Page DC-9.Earned income tax credit. Taxpayers who claimed the federal earned income credit may claim a District of Columbia credit of 40%ofthefederalearnedincomecreditamount.Note: Taxpayers may not claim both the earned income tax credit and the District of Columbia low-income credit. Taxpayers eligible for both should use the Calculation L—Income Credit Comparison Worksheet onPageDC-4 to determine which credit is more advantageous.Part-year residents must apportion the credit based on income received during the times of residency and nonresidency of District of Columbia.Non-custodial parent EITC. Taxpayers who meet the following requirementsmaybeeligibleforthiscredit:•FederalAGIlessthan$36,920($42,130ifMFJ)fortaxpayerswithonequalifyingchild,$41,952($47,162ifMFJ)fortaxpay-erswithtwoqualifyingchildren,or$45,060($50,270ifMFJ)fortaxpayerswiththreeormorequalifyingchildren.
•ResidentinDCforatleastpartofthetaxyear.•Betweentheagesof18and30onDecember31,2012.•Parentofaminorchildthatresideselsewhere.•Underacourtordertomakechildsupportpayments.•EffectivedateoforderwasbeforeJune30,2012.•Child support paymentsweremade through a government-
sponsored collection unit.•Allorderedchildsupportfor2012waspaidbyDecember31,2012.Eligible taxpayersshouldcompleteScheduleN,Non-Custodial Parent EITC Claim.TheamountofEITCisbasedonthefederalEIC table,and thenmultipliedby40%.Part-year filersneed topro-rate the credit.
assemblinG returnForms W-2 and 1099. StapleFormsW-2and1099tothefrontcenterleft-handsideofFormD-40.Payment. StaplepaymenttotheFormD-40P,Payment Voucher. Donot staple the voucher toFormD-40. FormD-40P is filedseparatelyfromFormD-40.Requested documents. Staple on the upper left corner any requesteddocumentstoFormD-40inorderusingthe“fileordernumber”showninthelowerrightcornerofthescheduleorform.Supporting forms and documents. Staple any other supporting forms and documents to the upper left corner in the following order. 1) District of Columbia Schedule S. 2) District of Columbia Schedule H. 3) DistrictofColumbiaScheduleU. 4) DistrictofColumbiaScheduleI. 5) District of Columbia Schedule N. 6) Any state returns. 7) DistrictofColumbiaFormFR-127.
8) DistrictofColumbiaFormFR-147, lettersofadministrationand copy of death certificate.
9) DistrictofColumbiaFormD-221010) DistrictofColumbiaFormD-2440.11) DistrictofColumbiaFormD-2441.
return due dateDistrict of Columbia tax returns are due April 15, 2013.
return mailinG addressRefund or No tax due
Office of Tax and RevenueP.O. Box 96145Washington DC 20090-6145
Tax due returns Office of Tax and RevenueP.O. Box 96169Washington DC 20090-6169
Make check payable to DC Treasurer
extensionsForm FR-127
Allowable extension.FileFormFR-127torequestasix-monthextension.
Extension mailing address
Office of Tax and RevenueP.O. Box 96018Washington DC 20090-6018
TaxpayersoutsidetheU.S.mayapplyforanadditionalsix-monthextension.IfnoDistrictofColumbiabalanceisdue,thefederalextension will be accepted.
estimated taxForm D-40ES
Filing requirements. AtaxpayermustfileifheisrequiredtofileaDistrict of Columbia return and expects to owe $100 or more after subtractingwithholdingandcredits.Therequiredannualamountto be paid is the lesser of:•90%oftheactualDistrictofColumbiataxliabilityor•100%ofprevious-yearDistrictofColumbiataxliability.Payment due dates. The District of Columbia follows federal rules.
Estimate mailing address
DC Office of Tax and RevenueEstimated Individual Income TaxP.O. Box 96018Washington DC 20090-6018
electronic PaymentsPayments of tax may be made by e-check, Visa, Discover, Ameri-canExpressorMastercardby:•Telephone:1-800-2PAYTAX(1-800-272-9829)•Internet:www.officialpayments.comOnline payments may include a service fee.
DC-6 2012 Tax Year | All States Quickfinder® Handbook
District of ColumbiaunincorPorated business
franchise tax returnForm D-30
TheinformationforFormD-30isbasedon2012formsand2011instructions, as the state had not released 2012 instructions at the time this publication was completed.Filing requirements. Generally,anunincorporatedbusiness,withgrossreceiptsover$12,000,mustfileFormD-30(whetherornotit has net income). This includes any business carrying on or en-gaging in any trade, business or commercial activity in District of Columbia or receiving income from District of Columbia sources.An unincorporated business with gross receipts of $12,000 or less doesnotneedtofileFormD-30orpaytheminimumfranchisetax.An unincorporated business with gross receipts in District of Co-lumbia of over $12,000 from any of the activities shown below, must file an unincorporated business franchise tax return.•Rentalofrealortangiblepersonalproperty.•Leasingofrealortangiblepersonalproperty.•Anyothersimilararrangement.Exceptions:ThefollowingarenotrequiredtofileFormD-30:•AnorganizationrecognizedasexemptfromDistrictofColumbia
taxes.•The tradeor business is by law, customor ethics, unable to
incorporate.•ItisatradeorbusinesslicensedbyDistrictofColumbiatoablind
person, for operating a stand in a federal building.•Thetaxpayerisaprofessionalcorporation,incorporatedunderthe
District of Columbia Professional Corporation Act and therefore filesaFormD-20.
•Itisatrade,businessorprofessionalorganizationwhere:1) 80% of its gross income comes from personal services actu-
ally rendered by owners or members of the business and2) Capital is not a material income-producing factor.
Multiple businesses. Ifanindividualorgroupofindividualscar-ries on two or more distinct unincorporated businesses in District ofColumbia(noneofwhichareexempt),theymustbereportedon one return.Taxicab and limo drivers. Nonresident taxicab and limo drivers mustfileFormD30.Itisarequirementforoperatingorcontinuingto operate a motor vehicle for hire.Calculating tax.The tax is 9.975% (.09975)multipliedby thetaxpayer’s total taxable incomeon line 36 of FormD-30.Theminimum tax is $250 for businesses with District of Columbia gross receipts of $1 million or less and $1,000 for businesses with District of Columbia gross receipts greater than $1 million.Return due date. A calendar year return must be filed by April 15, 2013.Fiscalyearreturnsmustbefiledbythefifteenthdayofthefourth month after the tax year closes. A six-month extension may berequestedusingFormFR-128.
Refund or no balance due Office of Tax and RevenueP.O. Box 96193Washington DC 20090-6193
Tax due returns(Attach Form D-2030P)
Office of Tax and RevenueP.O. Box 96165Washington DC 20090-6165
Make check payable to DC Treasurer
Note: Any tax liability of $5,000 or more must be paid electroni-cally. See Electronic Payments on Page DC-5.
lower income lonG-term homeowner credit
Schedule L
This credit is available to certain taxpayers that have maintained a principal residence in the District of Columbia on a long-term basis and have had their real property tax raised by more than 5% from 2011to2012.Toqualifyforthiscredit,taxpayersmusthavepaidreal property taxes on a property or a unit in a cooperative hous-ing association receiving the homestead deduction that was used as their District of Columbia principal residence for at least seven consecutiveyears.Usetheworksheetbelowtocalculatethecredit.
Lower Income Long-Term Homeowner Credit Worksheet1) Number of household members .......................................... 1) 2) Household income limit from Household (HH) Income Limit
Table below .......................................................................... 2) 3) Total household federal AGI ................................................ 3)
If line 3 is greater than line 2, STOP HERE; the credit can not be claimed.If line 3 is equal to or less than line 2, continue to line 4.
4) District of Columbia real property tax for 2012 .................... 4) 5) District of Columbia real property tax for 2011 .................... 5) 6) Multiply line 5 by 1.05 .......................................................... 6) 7) Allowable credit. Line 4 minus line 6 ................................... 7)
Household (HH) Income Limit Table# of HH
Members HH Income Limit # of HH Members HH Income Limit
1 $37,650 5 $58,0502 $43,000 6 $62,3503 $48,400 7 $66,6504 $53,750 8 $70,950
Taxpayers may not take both this credit and the historic housing rehabilitation credit.Return due date. Schedule Lmust be filed byDecember 31,2013withtheOfficeofTaxandRevenue,11014thStreetSWFL4,Washington,DC20024.
0 1 2 3 4
Miles
District of Columbia
Northwest
Northeast
Southeast
Southwest
WASHINGTON
2012 Tax Year | All States Quickfinder® Handbook DC-7
District of Columbia2012 District of Columbia Low-Income Credit Table
Use this table to determine the DC low income credit amount that you can claim. This is a non-refundable credit, which means it can reduce the DC tax you owe, but it will not directly result in a tax refund.
Personal exemptions claimed on federal return
1 2 3 4 5 6 7 8 9 10
SingleUnder 65 and not blind .............................................. 163 249 333 429 555 684 810 939 1065 1194Under 65 and blind .................................................... 155 239 325 414 543 669 798 924 1053 117965 or over and not blind ............................................. 155 239 325 414 543 669 798 924 1053 117965 or over and blind ................................................... 145 231 315 402 528 657 783 912 1038 1167
Married or registered domestic partners filing jointly or separately on the same returnBoth spouses/partners are under 65 and not blind ...................... 531 657 786 912 1041 1167 1296 1422 1551Both spouses/partners are under 65 and one is blind ................. 498 627 753 882 1008 1137 1263 1392 1518Both spouses/partners are under 65 and both are blind ............. 468 594 723 849 978 1104 1233 1359 1488One spouse/partner is 65 or over and neither is blind ................. 498 627 753 882 1008 1137 1263 1392 1518One spouse/partner is 65 or over and one is blind ...................... 468 594 723 849 978 1104 1233 1359 1488One spouse/partner is 65 or over and both are blind .................. 435 564 690 819 945 1074 1200 1329 1455Both spouses/partners are 65 or over and not blind .................... 468 594 723 849 978 1104 1233 1359 1488Both spouses/partners are 65 or over and one is blind ............... 435 564 690 819 945 1074 1200 1329 1455Both spouses/partners are 65 or over and both are blind ........... 405 531 660 786 915 1041 1170 1296 1425
Married or registered domestic partners filing separatelyUnder 65 and not blind .............................................. 243 329 420 549 675 804 930 1059 1185 1314Under 65 and blind .................................................... 235 319 408 534 663 789 918 1044 1173 129965 or over or blind ...................................................... 235 319 408 534 663 789 918 1044 1173 129965 or over and blind ................................................... 225 311 395 522 648 777 903 1032 1158 1287
Head of householdUnder 65 and not blind .............................................. 207 291 377 492 621 747 876 1002 1131 1257Under 65 and blind .................................................... 197 283 367 480 606 735 861 990 1116 124565 or over and not blind ............................................. 197 283 367 480 606 735 861 990 1116 124565 or over and blind ................................................... 189 273 359 465 594 720 849 975 1104 1230
Low Income Credit For Dependent Claimed By Someone Else1) Your federal standard deduction from 1040, line 40; 1040A, line 24; or 1040EZ, line 5 ............................................................................................ 1) 2) D.C. standard deduction ............................................................................................................................................................................................. 2) < 4,000>3) Subtract line 2 from line 1 ........................................................................................................................................................................................... 3) 4) Low Income Credit. Using line 3, refer to the tax tables beginning on Page DC-8 to find the corresponding tax amount. Enter it on D-40,
line 25 ......................................................................................................................................................................................................................... 4)
DC-8 2012 Tax Year | All States Quickfinder® Handbook
District of Columbia2012 District of Columbia Tax Table
Forincomeof$100,000orless.Over$100,000,usethe2012 Quick Tax MethodonPageDC-4.
47
Tax tables for income of $100,000 or lessTaxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax
$2,500 - 4,999 $5,000 - 7,499 $7,500 - 9,999
49 1 $2,500 - 2,549 $101 $5,000 - 5,049 $201 $7,500 - 7,549 $301
50 - 99 3 2,550 - 2,599 103 5,050 - 5,099 203 7,550 - 7,599 303
100 - 149 5 2,600 - 2,649 105 5,100 - 5,149 205 7,600 - 7,649 305
150 - 199 7 2,650 - 2,699 107 5,150 - 5,199 207 7,650 - 7,699 307
200 - 249 9 2,700 - 2,749 109 5,200 - 5,249 209 7,700 - 7,749 309
250 - 299 11 2,750 - 2,799 111 5,250 - 5,299 211 7,750 - 7,799 311
300 - 349 13 2,800 - 2,849 113 5,300 - 5,349 213 7,800 - 7,849 313
350 - 399 15 2,850 - 2,899 115 5,350 - 5,399 215 7,850 - 7,899 315
400 - 449 17 2,900 - 2,949 117 5,400 - 5,449 217 7,900 - 7,949 317
450 - 499 19 2,950 - 2,999 119 5,450 - 5,499 219 7,950 - 7,999 319
500 - 549 21 $3,000 - 3,049 $121 5,500 - 5,549 221 $8,000 - 8,049 $321
550 - 599 23 3,050 - 3,099 123 5,550 - 5,599 223 8,050 - 8,099 323
600 - 649 25 3,100 - 3,149 125 5,600 - 5,649 225 8,100 - 8,149 325
650 - 699 27 3,150 - 3,199 127 5,650 - 5,699 227 8,150 - 8,199 327
700 - 749 29 3,200 - 3,249 129 5,700 - 5,749 229 8,200 - 8,249 329
750 - 799 31 3,250 - 3,299 131 5,750 - 5,799 231 8,250 - 8,299 331
800 - 849 33 3,300 - 3,349 133 5,800 - 5,849 233 8,300 - 8,349 333
850 - 899 35 3,350 - 3,399 135 5,850 - 5,899 235 8,350 - 8,399 335
900 - 949 37 3,400 - 3,449 137 5,900 - 5,949 237 8,400 - 8,449 337
950 - 999 39 3,450 - 3,499 139 5,950 - 5,999 239 8,450 - 8,499 339
$1,000 - 1,049 $41 3,500 - 3,549 141 $6,000 - 6,049 $241 8,500 - 8,549 341
1,050 - 1,099 43 3,550 - 3,599 143 6,050 - 6,099 243 8,550 - 8,599 343
1,100 - 1,149 45 3,600 - 3,649 145 6,100 - 6,149 245 8,600 - 8,649 345
1,150 - 1,199 47 3,650 - 3,699 147 6,150 - 6,199 247 8,650 - 8,699 347
1,200 - 1,249 49 3,700 - 3,749 149 6,200 - 6,249 249 8,700 - 8,749 349
1,250 - 1,299 51 3,750 - 3,799 151 6,250 - 6,299 251 8,750 - 8,799 351
1,300 - 1,349 53 3,800 - 3,849 153 6,300 - 6,349 253 8,800 - 8,849 353
1,350 - 1,399 55 3,850 - 3,899 155 6,350 - 6,399 255 8,850 - 8,899 355
1,400 - 1,449 57 3,900 - 3,949 157 6,400 - 6,449 257 8,900 - 8,949 357
1,450 - 1,499 59 3,950 - 3,999 159 6,450 - 6,499 259 8,950 - 8,999 359
1,500 - 1,549 61 $4,000 - 4,049 $161 6,500 - 6,549 261 $9,000 - 9,049 $361
1,550 - 1,599 63 4,050 - 4,099 163 6,550 - 6,599 263 9,050 - 9,099 363
1,600 - 1,649 65 4,100 - 4,149 165 6,600 - 6,649 265 9,100 - 9,149 365
1,650 - 1,699 67 4,150 - 4,199 167 6,650 - 6,699 267 9,150 - 9,199 367
1,700 - 1,749 69 4,200 - 4,249 169 6,700 - 6,749 269 9,200 - 9,249 369
1,750 - 1,799 71 4,250 - 4,299 171 6,750 - 6,799 271 9,250 - 9,299 371
1,800 - 1,849 73 4,300 - 4,349 173 6,800 - 6,849 273 9,300 - 9,349 373
1,850 - 1,899 75 4,350 - 4,399 175 6,850 - 6,899 275 9,350 - 9,399 375
1,900 - 1,949 77 4,400 - 4,449 177 6,900 - 6,949 277 9,400 - 9,449 377
1,950 - 1,999 79 4,450 - 4,499 179 6,950 - 6,999 279 9,450 - 9,499 379
$2,000 - 2,049 $81 4,500 - 4,549 181 $7,000 - 7,049 281 9,500 - 9,549 381
2,050 - 2,099 83 4,550 - 4,599 183 7,050 - 7,099 283 9,550 - 9,599 383
2,100 - 2,149 85 4,600 - 4,649 185 7,100 - 7,149 285 9,600 - 9,649 385
2,150 - 2,199 87 4,650 - 4,699 187 7,150 - 7,199 287 9,650 - 9,699 387
2,200 - 2,249 89 4,700 - 4,749 189 7,200 - 7,249 289 9,700 - 9,749 389
2,250 - 2,299 91 4,750 - 4,799 191 7,250 - 7,299 291 9,750 - 9,799 391
2,300 - 2,349 93 4,800 - 4,849 193 7,300 - 7,349 293 9,800 - 9,849 393
2,350 - 2,399 95 4,850 - 4,899 195 7,350 - 7,399 295 9,850 - 9,899 395
2,400 - 2,449 97 4,900 - 4,949 197 7,400 - 7,449 297 9,900 - 9,949 3972,450 - 2,499 99 4,950 - 4,999 199 7,450 - 7,499 299 9,950 - 9,999 399
$1 -
If more than $100,000, use Calculation I on page 20.
$1 - $2,499
2012 Tax Year | All States Quickfinder® Handbook DC-9
District of Columbia
48
Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax Taxable income Amount of tax$10,000 - 12,499 $12,500 - 14,999 $15,000 - 17,499 $17,500 - 19,999
$10,000 - 10,049 402 $12,500 - 12,549 $552 $15,000 - 15,049 $702 $17,500 - 17,549 $852
10,050 - 10,099 405 12,550 - 12,599 555 15,050 - 15,099 705 17,550 - 17,599 855
10,100 - 10,149 408 12,600 - 12,649 558 15,100 - 15,149 708 17,600 - 17,649 858
10,150 - 10,199 411 12,650 - 12,699 561 15,150 - 15,199 711 17,650 - 17,699 861
10,200 - 10,249 414 12,700 - 12,749 564 15,200 - 15,249 714 17,700 - 17,749 864
10,250 - 10,299 417 12,750 - 12,799 567 15,250 - 15,299 717 17,750 - 17,799 867
10,300 - 10,349 420 12,800 - 12,849 570 15,300 - 15,349 720 17,800 - 17,849 870
10,350 - 10,399 423 12,850 - 12,899 573 15,350 - 15,399 723 17,850 - 17,899 873
10,400 - 10,449 426 12,900 - 12,949 576 15,400 - 15,449 726 17,900 - 17,949 876
10,450 - 10,499 429 12,950 - 12,999 579 15,450 - 15,499 729 17,950 - 17,999 87910,500 - 10,549 432 $13,000 - 13,049 $582 15,500 - 15,549 732 $18,000 - 18,049 $882
10,550 - 10,599 435 13,050 - 13,099 585 15,550 - 15,599 735 18,050 - 18,099 885
10,600 - 10,649 438 13,100 - 13,149 588 15,600 - 15,649 738 18,100 - 18,149 888
10,650 - 10,699 441 13,150 - 13,199 591 15,650 - 15,699 741 18,150 - 18,199 891
10,700 - 10,749 444 13,200 - 13,249 594 15,700 - 15,749 744 18,200 - 18,249 894
10,750 - 10,799 447 13,250 - 13,299 597 15,750 - 15,799 747 18,250 - 18,299 897
10,800 - 10,849 450 13,300 - 13,349 600 15,800 - 15,849 750 18,300 - 18,349 900
10,850 - 10,899 453 13,350 - 13,399 603 15,850 - 15,899 753 18,350 - 18,399 903
10,900 - 10,949 456 13,400 - 13,449 606 15,900 - 15,949 756 18,400 - 18,449 906
10,950 - 10,999 459 13,450 - 13,499 609 15,950 - 15,999 759 18,450 - 18,499 909$11,000 - 11,049 $462 13,500 - 13,549 612 $16,000 - 16,049 $762 18,500 - 18,549 912
11,050 - 11,099 465 13,550 - 13,599 615 16,050 - 16,099 765 18,550 - 18,599 915
11,100 - 11,149 468 13,600 - 13,649 618 16,100 - 16,149 768 18,600 - 18,649 918
11,150 - 11,199 471 13,650 - 13,699 621 16,150 - 16,199 771 18,650 - 18,699 921
11,200 - 11,249 474 13,700 - 13,749 624 16,200 - 16,249 774 18,700 - 18,749 924
11,250 - 11,299 477 13,750 - 13,799 627 16,250 - 16,299 777 18,750 - 18,799 927
11,300 - 11,349 480 13,800 - 13,849 630 16,300 - 16,349 780 18,800 - 18,849 930
11,350 - 11,399 483 13,850 - 13,899 633 16,350 - 16,399 783 18,850 - 18,899 933
11,400 - 11,449 486 13,900 - 13,949 636 16,400 - 16,449 786 18,900 - 18,949 936
11,450 - 11,499 489 13,950 - 13,999 639 16,450 - 16,499 789 18,950 - 18,999 93911,500 - 11,549 492 $14,000 - 14,049 $642 16,500 - 16,549 792 $19,000 - 19,049 $942
11,550 - 11,599 495 14,050 - 14,099 645 16,550 - 16,599 795 19,050 - 19,099 945
11,600 - 11,649 498 14,100 - 14,149 648 16,600 - 16,649 798 19,100 - 19,149 948
11,650 - 11,699 501 14,150 - 14,199 651 16,650 - 16,699 801 19,150 - 19,199 951
11,700 - 11,749 504 14,200 - 14,249 654 16,700 - 16,749 804 19,200 - 19,249 954
11,750 - 11,799 507 14,250 - 14,299 657 16,750 - 16,799 807 19,250 - 19,299 957
11,800 - 11,849 510 14,300 - 14,349 660 16,800 - 16,849 810 19,300 - 19,349 960
11,850 - 11,899 513 14,350 - 14,399 663 16,850 - 16,899 813 19,350 - 19,399 963
11,900 - 11,949 516 14,400 - 14,449 666 16,900 - 16,949 816 19,400 - 19,449 966
11,950 - 11,999 519 14,450 - 14,499 669 16,950 - 16,999 819 19,450 - 19,499 969$12,000 - 12,049 $522 14,500 - 14,549 672 $17,000 - 17,049 822 19,500 - 19,549 972
12,050 - 12,099 525 14,550 - 14,599 675 17,050 - 17,099 825 19,550 - 19,599 975
12,100 - 12,149 528 14,600 - 14,649 678 17,100 - 17,149 828 19,600 - 19,649 978
12,150 - 12,199 531 14,650 - 14,699 681 17,150 - 17,199 831 19,650 - 19,699 981
12,200 - 12,249 534 14,700 - 14,749 684 17,200 - 17,249 834 19,700 - 19,749 984
12,250 - 12,299 537 14,750 - 14,799 687 17,250 - 17,299 837 19,750 - 19,799 987
12,300 - 12,349 540 14,800 - 14,849 690 17,300 - 17,349 840 19,800 - 19,849 990
12,350 - 12,399 543 14,850 - 14,899 693 17,350 - 17,399 843 19,850 - 19,899 993
12,400 - 12,449 546 14,900 - 14,949 696 17,400 - 17,449 846 19,900 - 19,949 99612,450 - 12,499 549 14,950 - 14,999 699 17,450 - 17,499 849 19,950 - 19,999 999
Tax tables for Income of $100,000 or less continued
DC-10 2012 Tax Year | All States Quickfinder® Handbook
District of Columbia
49
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20,3
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1,0
23
22,8
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1,1
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25,3
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27,8
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1,4
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20,4
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-20,4
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1,0
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22,9
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-22,9
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1,1
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25,4
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-25,4
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1,3
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27,9
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1,4
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20,4
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1,0
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22,9
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1,1
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25,4
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1,3
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27,9
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20,5
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$23,
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-23,0
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25,5
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21,0
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-21,0
99
1,0
65
23,5
50
-23,5
99
1,2
15
26,0
50
-26,0
99
1,3
65
28,5
50
-28,5
99
1,5
15
21,1
00
-21,1
49
1,0
68
23,6
00
-23,6
49
1,2
18
26,1
00
-26,1
49
1,3
68
28,6
00
-28,6
49
1,5
18
21,1
50
-21,1
99
1,0
71
23,6
50
-23,6
99
1,2
21
26,1
50
-26,1
99
1,3
71
28,6
50
-28,6
99
1,5
21
21,2
00
-21,2
49
1,0
74
23,7
00
-23,7
49
1,2
24
26,2
00
-26,2
49
1,3
74
28,7
00
-28,7
49
1,5
24
21,2
50
-21,2
99
1,0
77
23,7
50
-23,7
99
1,2
27
26,2
50
-26,2
99
1,3
77
28,7
50
-28,7
99
1,5
27
21,3
00
-21,3
49
1,0
80
23,8
00
-23,8
49
1,2
30
26,3
00
-26,3
49
1,3
80
28,8
00
-28,8
49
1,5
30
21,3
50
-21,3
99
1,0
83
23,8
50
-23,8
99
1,2
33
26,3
50
-26,3
99
1,3
83
28,8
50
-28,8
99
1,5
33
21,4
00
-21,4
49
1,0
86
23,9
00
-23,9
49
1,2
36
26,4
00
-26,4
49
1,3
86
28,9
00
-28,9
49
1,5
36
21,4
50
-21,4
99
1,0
89
23,9
50
-23,9
99
1,2
39
26,4
50
-26,4
99
1,3
89
28,9
50
-28,9
99
1,5
39
21,5
00
-21,5
49
1,0
92
$24,
000
-24,0
49
$1,2
42
26,5
00
-26,5
49
1,3
92
$29,
000
-29,0
49
$1,5
42
21,5
50
-21,5
99
1,0
95
24,0
50
-24,0
99
1,2
45
26,5
50
-26,5
99
1,3
95
29,0
50
-29,0
99
1,5
45
21,6
00
-21,6
49
1,0
98
24,1
00
-24,1
49
1,2
48
26,6
00
-26,6
49
1,3
98
29,1
00
-29,1
49
1,5
48
21,6
50
-21,6
99
1,1
01
24,1
50
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99
1,2
51
26,6
50
-26,6
99
1,4
01
29,1
50
-29,1
99
1,5
51
21,7
00
-21,7
49
1,1
04
24,2
00
-24,2
49
1,2
54
26,7
00
-26,7
49
1,4
04
29,2
00
-29,2
49
1,5
54
21,7
50
-21,7
99
1,1
07
24,2
50
-24,2
99
1,2
57
26,7
50
-26,7
99
1,4
07
29,2
50
-29,2
99
1,5
57
21,8
00
-21,8
49
1,1
10
24,3
00
-24,3
49
1,2
60
26,8
00
-26,8
49
1,4
10
29,3
00
-29,3
49
1,5
60
21,8
50
-21,8
99
1,1
13
24,3
50
-24,3
99
1,2
63
26,8
50
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99
1,4
13
29,3
50
-29,3
99
1,5
63
21,9
00
-21,9
49
1,1
16
24,4
00
-24,4
49
1,2
66
26,9
00
-26,9
49
1,4
16
29,4
00
-29,4
49
1,5
66
21,9
50
-21,9
99
1,1
19
24,4
50
-24,4
99
1,2
69
26,9
50
-26,9
99
1,4
19
29,4
50
-29,4
99
1,5
69
$22,
000
-22,0
49
$1,1
22
24,5
00
-24,5
49
1,2
72
$27,
000
-27,0
49
1,4
22
29,5
00
-29,5
49
1,5
72
22,0
50
-22,0
99
1,1
25
24,5
50
-24,5
99
1,2
75
27,0
50
-27,0
99
1,4
25
29,5
50
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1,5
75
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49
1,1
28
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-24,6
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1,2
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27,1
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1,4
28
29,6
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-29,6
49
1,5
78
22,1
50
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99
1,1
31
24,6
50
-24,6
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1,2
81
27,1
50
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1,4
31
29,6
50
-29,6
99
1,5
81
22,2
00
-22,2
49
1,1
34
24,7
00
-24,7
49
1,2
84
27,2
00
-27,2
49
1,4
34
29,7
00
-29,7
49
1,5
84
22,2
50
-22,2
99
1,1
37
24,7
50
-24,7
99
1,2
87
27,2
50
-27,2
99
1,4
37
29,7
50
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99
1,5
87
22,3
00
-22,3
49
1,1
40
24,8
00
-24,8
49
1,2
90
27,3
00
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49
1,4
40
29,8
00
-29,8
49
1,5
90
22,3
50
-22,3
99
1,1
43
24,8
50
-24,8
99
1,2
93
27,3
50
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99
1,4
43
29,8
50
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99
1,5
93
22,4
00
-22,4
49
1,1
46
24,9
00
-24,9
49
1,2
96
27,4
00
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49
1,4
46
29,9
00
-29,9
49
1,5
96
22,4
50
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99
1,1
49
24,9
50
-24,9
99
1,2
99
27,4
50
-27,4
99
1,4
49
29,9
50
-29,9
99
1,5
99
50
Taxa
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$30,
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49
1,6
02
$32,5
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-32,5
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$1,7
52
$35,
000
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49
$1,9
02
$37,5
00
-37,5
49
$2,0
52
30,0
50
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99
1,6
05
32,5
50
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99
1,7
55
35,0
50
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99
1,9
05
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50
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2,0
55
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49
1,6
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1,7
58
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1,9
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49
2,0
58
30,1
50
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99
1,6
11
32,6
50
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1,7
61
35,1
50
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99
1,9
11
37,6
50
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99
2,0
61
30,2
00
-30,2
49
1,6
14
32,7
00
-32,7
49
1,7
64
35,2
00
-35,2
49
1,9
14
37,7
00
-37,7
49
2,0
64
30,2
50
-30,2
99
1,6
17
32,7
50
-32,7
99
1,7
67
35,2
50
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99
1,9
17
37,7
50
-37,7
99
2,0
67
30,3
00
-30,3
49
1,6
20
32,8
00
-32,8
49
1,7
70
35,3
00
-35,3
49
1,9
20
37,8
00
-37,8
49
2,0
70
30,3
50
-30,3
99
1,6
23
32,8
50
-32,8
99
1,7
73
35,3
50
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99
1,9
23
37,8
50
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99
2,0
73
30,4
00
-30,4
49
1,6
26
32,9
00
-32,9
49
1,7
76
35,4
00
-35,4
49
1,9
26
37,9
00
-37,9
49
2,0
76
30,4
50
-30,4
99
1,6
29
32,9
50
-32,9
99
1,7
79
35,4
50
-35,4
99
1,9
29
37,9
50
-37,9
99
2,0
79
30,5
00
-30,5
49
1,6
32
$33,
000
-33,0
49
$1,7
82
35,5
00
-35,5
49
1,9
32
$38,
000
-38,0
49
$2,0
82
30,5
50
-30,5
99
1,6
35
33,0
50
-33,0
99
1,7
85
35,5
50
-35,5
99
1,9
35
38,0
50
-38,0
99
2,0
85
30,6
00
-30,6
49
1,6
38
33,1
00
-33,1
49
1,7
88
35,6
00
-35,6
49
1,9
38
38,1
00
-38,1
49
2,0
88
30,6
50
-30,6
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1,6
41
33,1
50
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99
1,7
91
35,6
50
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99
1,9
41
38,1
50
-38,1
99
2,0
91
30,7
00
-30,7
49
1,6
44
33,2
00
-33,2
49
1,7
94
35,7
00
-35,7
49
1,9
44
38,2
00
-38,2
49
2,0
94
30,7
50
-30,7
99
1,6
47
33,2
50
-33,2
99
1,7
97
35,7
50
-35,7
99
1,9
47
38,2
50
-38,2
99
2,0
97
30,8
00
-30,8
49
1,6
50
33,3
00
-33,3
49
1,8
00
35,8
00
-35,8
49
1,9
50
38,3
00
-38,3
49
2,1
00
30,8
50
-30,8
99
1,6
53
33,3
50
-33,3
99
1,8
03
35,8
50
-35,8
99
1,9
53
38,3
50
-38,3
99
2,1
03
30,9
00
-30,9
49
1,6
56
33,4
00
-33,4
49
1,8
06
35,9
00
-35,9
49
1,9
56
38,4
00
-38,4
49
2,1
06
30,9
50
-30,9
99
1,6
59
33,4
50
-33,4
99
1,8
09
35,9
50
-35,9
99
1,9
59
38,4
50
-38,4
99
2,1
09
$31,
000
-31,0
49
$1,6
62
33,5
00
-33,5
49
1,8
12
$36,
000
-36,0
49
$1,9
62
38,5
00
-38,5
49
2,1
12
31,0
50
-31,0
99
1,6
65
33,5
50
-33,5
99
1,8
15
36,0
50
-36,0
99
1,9
65
38,5
50
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2,1
15
31,1
00
-31,1
49
1,6
68
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00
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49
1,8
18
36,1
00
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49
1,9
68
38,6
00
-38,6
49
2,1
18
31,1
50
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99
1,6
71
33,6
50
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99
1,8
21
36,1
50
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99
1,9
71
38,6
50
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99
2,1
21
31,2
00
-31,2
49
1,6
74
33,7
00
-33,7
49
1,8
24
36,2
00
-36,2
49
1,9
74
38,7
00
-38,7
49
2,1
24
31,2
50
-31,2
99
1,6
77
33,7
50
-33,7
99
1,8
27
36,2
50
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99
1,9
77
38,7
50
-38,7
99
2,1
27
31,3
00
-31,3
49
1,6
80
33,8
00
-33,8
49
1,8
30
36,3
00
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49
1,9
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38,8
00
-38,8
49
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30
31,3
50
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99
1,6
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1,8
33
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1,9
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33
31,4
00
-31,4
49
1,6
86
33,9
00
-33,9
49
1,8
36
36,4
00
-36,4
49
1,9
86
38,9
00
-38,9
49
2,1
36
31,4
50
-31,4
99
1,6
89
33,9
50
-33,9
99
1,8
39
36,4
50
-36,4
99
1,9
89
38,9
50
-38,9
99
2,1
39
31,5
00
-31,5
49
1,6
92
$34,
000
-34,0
49
$1,8
42
36,5
00
-36,5
49
1,9
92
$39,
000
-39,0
49
$2,1
42
31,5
50
-31,5
99
1,6
95
34,0
50
-34,0
99
1,8
45
36,5
50
-36,5
99
1,9
95
39,0
50
-39,0
99
2,1
45
31,6
00
-31,6
49
1,6
98
34,1
00
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49
1,8
48
36,6
00
-36,6
49
1,9
98
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00
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49
2,1
48
31,6
50
-31,6
99
1,7
01
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50
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99
1,8
51
36,6
50
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99
2,0
01
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50
-39,1
99
2,1
51
31,7
00
-31,7
49
1,7
04
34,2
00
-34,2
49
1,8
54
36,7
00
-36,7
49
2,0
04
39,2
00
-39,2
49
2,1
54
31,7
50
-31,7
99
1,7
07
34,2
50
-34,2
99
1,8
57
36,7
50
-36,7
99
2,0
07
39,2
50
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99
2,1
57
31,8
00
-31,8
49
1,7
10
34,3
00
-34,3
49
1,8
60
36,8
00
-36,8
49
2,0
10
39,3
00
-39,3
49
2,1
60
31,8
50
-31,8
99
1,7
13
34,3
50
-34,3
99
1,8
63
36,8
50
-36,8
99
2,0
13
39,3
50
-39,3
99
2,1
63
31,9
00
-31,9
49
1,7
16
34,4
00
-34,4
49
1,8
66
36,9
00
-36,9
49
2,0
16
39,4
00
-39,4
49
2,1
66
31,9
50
-31,9
99
1,7
19
34,4
50
-34,4
99
1,8
69
36,9
50
-36,9
99
2,0
19
39,4
50
-39,4
99
2,1
69
$32,
000
-32,0
49
$1,7
22
34,5
00
-34,5
49
1,8
72
$37,
000
-37,0
49
2,0
22
39,5
00
-39,5
49
2,1
72
32,0
50
-32,0
99
1,7
25
34,5
50
-34,5
99
1,8
75
37,0
50
-37,0
99
2,0
25
39,5
50
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2,1
75
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00
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49
1,7
28
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00
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49
1,8
78
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00
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49
2,0
28
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00
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49
2,1
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50
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99
1,7
31
34,6
50
-34,6
99
1,8
81
37,1
50
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99
2,0
31
39,6
50
-39,6
99
2,1
81
32,2
00
-32,2
49
1,7
34
34,7
00
-34,7
49
1,8
84
37,2
00
-37,2
49
2,0
34
39,7
00
-39,7
49
2,1
84
32,2
50
-32,2
99
1,7
37
34,7
50
-34,7
99
1,8
87
37,2
50
-37,2
99
2,0
37
39,7
50
-39,7
99
2,1
87
32,3
00
-32,3
49
1,7
40
34,8
00
-34,8
49
1,8
90
37,3
00
-37,3
49
2,0
40
39,8
00
-39,8
49
2,1
90
32,3
50
-32,3
99
1,7
43
34,8
50
-34,8
99
1,8
93
37,3
50
-37,3
99
2,0
43
39,8
50
-39,8
99
2,1
93
32,4
00
-32,4
49
1,7
46
34,9
00
-34,9
49
1,8
96
37,4
00
-37,4
49
2,0
46
39,9
00
-39,9
49
2,1
96
32,4
50
-32,4
99
1,7
49
34,9
50
-34,9
99
1,8
99
37,4
50
-37,4
99
2,0
49
39,9
50
-39,9
99
2,1
99
Tax
tabl
es fo
r inc
ome
of $
100,
000
or le
ss c
onti
nued
2012
Dis
tric
t of C
olum
bia
Tax
Tabl
e—C
ontin
ued
2012
Dis
tric
t of C
olum
bia
Tax
Tabl
e—C
ontin
ued
2012 Tax Year | All States Quickfinder® Handbook DC-11
District of Columbia
51
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
$40,
000
- 42,
499
$42,
500
- 44,
999
$45,
000
- 47,
499
$47,
500
- 49,
999
$40,
000
-4
0,0
49
2,2
02
$4
2,5
00
-4
2,5
49
$2
,41
5$4
5,00
0-
45
,04
9$
2,6
27
$4
7,5
00
-4
7,5
49
$2
,84
0
40
,05
0-
40
,09
92
,20
64
2,5
50
-4
2,5
99
2,4
19
45
,05
0-
45
,09
92
,63
14
7,5
50
-4
7,5
99
2,8
44
40
,10
0-
40
,14
92
,21
14
2,6
00
-4
2,6
49
2,4
23
45
,10
0-
45
,14
92
,63
64
7,6
00
-4
7,6
49
2,8
48
40
,15
0-
40
,19
92
,21
54
2,6
50
-4
2,6
99
2,4
27
45
,15
0-
45
,19
92
,64
04
7,6
50
-4
7,6
99
2,8
52
40
,20
0-
40
,24
92
,21
94
2,7
00
-4
2,7
49
2,4
32
45
,20
0-
45
,24
92
,64
44
7,7
00
-4
7,7
49
2,8
57
40
,25
0-
40
,29
92
,22
34
2,7
50
-4
2,7
99
2,4
36
45
,25
0-
45
,29
92
,64
84
7,7
50
-4
7,7
99
2,8
61
40
,30
0-
40
,34
92
,22
84
2,8
00
-4
2,8
49
2,4
40
45
,30
0-
45
,34
92
,65
34
7,8
00
-4
7,8
49
2,8
65
40
,35
0-
40
,39
92
,23
24
2,8
50
-4
2,8
99
2,4
44
45
,35
0-
45
,39
92
,65
74
7,8
50
-4
7,8
99
2,8
69
40
,40
0-
40
,44
92
,23
64
2,9
00
-4
2,9
49
2,4
49
45
,40
0-
45
,44
92
,66
14
7,9
00
-4
7,9
49
2,8
74
40
,45
0-
40
,49
92
,24
04
2,9
50
-4
2,9
99
2,4
53
45
,45
0-
45
,49
92
,66
54
7,9
50
-4
7,9
99
2,8
78
40
,50
0-
40
,54
92
,24
5$4
3,00
0-
43
,04
9$
2,4
57
45
,50
0-
45
,54
92
,67
0$4
8,00
0-
48
,04
9$
2,8
82
40
,55
0-
40
,59
92
,24
94
3,0
50
-4
3,0
99
2,4
61
45
,55
0-
45
,59
92
,67
44
8,0
50
-4
8,0
99
2,8
86
40
,60
0-
40
,64
92
,25
34
3,1
00
-4
3,1
49
2,4
66
45
,60
0-
45
,64
92
,67
84
8,1
00
-4
8,1
49
2,8
91
40
,65
0-
40
,69
92
,25
74
3,1
50
-4
3,1
99
2,4
70
45
,65
0-
45
,69
92
,68
24
8,1
50
-4
8,1
99
2,8
95
40
,70
0-
40
,74
92
,26
24
3,2
00
-4
3,2
49
2,4
74
45
,70
0-
45
,74
92
,68
74
8,2
00
-4
8,2
49
2,8
99
40
,75
0-
40
,79
92
,26
64
3,2
50
-4
3,2
99
2,4
78
45
,75
0-
45
,79
92
,69
14
8,2
50
-4
8,2
99
2,9
03
40
,80
0-
40
,84
92
,27
04
3,3
00
-4
3,3
49
2,4
83
45
,80
0-
45
,84
92
,69
54
8,3
00
-4
8,3
49
2,9
08
40
,85
0-
40
,89
92
,27
44
3,3
50
-4
3,3
99
2,4
87
45
,85
0-
45
,89
92
,69
94
8,3
50
-4
8,3
99
2,9
12
40
,90
0-
40
,94
92
,27
94
3,4
00
-4
3,4
49
2,4
91
45
,90
0-
45
,94
92
,70
44
8,4
00
-4
8,4
49
2,9
16
40
,95
0-
40
,99
92
,28
34
3,4
50
-4
3,4
99
2,4
95
45
,95
0-
45
,99
92
,70
84
8,4
50
-4
8,4
99
2,9
20
$41,
000
-4
1,0
49
$2
,28
74
3,5
00
-4
3,5
49
2,5
00
$46,
000
-4
6,0
49
$2
,71
24
8,5
00
-4
8,5
49
2,9
25
41
,05
0-
41
,09
92
,29
14
3,5
50
-4
3,5
99
2,5
04
46
,05
0-
46
,09
92
,71
64
8,5
50
-4
8,5
99
2,9
29
41
,10
0-
41
,14
92
,29
64
3,6
00
-4
3,6
49
2,5
08
46
,10
0-
46
,14
92
,72
14
8,6
00
-4
8,6
49
2,9
33
41
,15
0-
41
,19
92
,30
04
3,6
50
-4
3,6
99
2,5
12
46
,15
0-
46
,19
92
,72
54
8,6
50
-4
8,6
99
2,9
37
41
,20
0-
41
,24
92
,30
44
3,7
00
-4
3,7
49
2,5
17
46
,20
0-
46
,24
92
,72
94
8,7
00
-4
8,7
49
2,9
42
41
,25
0-
41
,29
92
,30
84
3,7
50
-4
3,7
99
2,5
21
46
,25
0-
46
,29
92
,73
34
8,7
50
-4
8,7
99
2,9
46
41
,30
0-
41
,34
92
,31
34
3,8
00
-4
3,8
49
2,5
25
46
,30
0-
46
,34
92
,73
84
8,8
00
-4
8,8
49
2,9
50
41
,35
0-
41
,39
92
,31
74
3,8
50
-4
3,8
99
2,5
29
46
,35
0-
46
,39
92
,74
24
8,8
50
-4
8,8
99
2,9
54
41
,40
0-
41
,44
92
,32
14
3,9
00
-4
3,9
49
2,5
34
46
,40
0-
46
,44
92
,74
64
8,9
00
-4
8,9
49
2,9
59
41
,45
0-
41
,49
92
,32
54
3,9
50
-4
3,9
99
2,5
38
46
,45
0-
46
,49
92
,75
04
8,9
50
-4
8,9
99
2,9
63
41
,50
0-
41
,54
92
,33
0$4
4,00
0-
44
,04
9$
2,5
42
46
,50
0-
46
,54
92
,75
5$4
9,00
0-
49
,04
9$
2,9
67
41
,55
0-
41
,59
92
,33
44
4,0
50
-4
4,0
99
2,5
46
46
,55
0-
46
,59
92
,75
94
9,0
50
-4
9,0
99
2,9
71
41
,60
0-
41
,64
92
,33
84
4,1
00
-4
4,1
49
2,5
51
46
,60
0-
46
,64
92
,76
34
9,1
00
-4
9,1
49
2,9
76
41
,65
0-
41
,69
92
,34
24
4,1
50
-4
4,1
99
2,5
55
46
,65
0-
46
,69
92
,76
74
9,1
50
-4
9,1
99
2,9
80
41
,70
0-
41
,74
92
,34
74
4,2
00
-4
4,2
49
2,5
59
46
,70
0-
46
,74
92
,77
24
9,2
00
-4
9,2
49
2,9
84
41
,75
0-
41
,79
92
,35
14
4,2
50
-4
4,2
99
2,5
63
46
,75
0-
46
,79
92
,77
64
9,2
50
-4
9,2
99
2,9
88
41
,80
0-
41
,84
92
,35
54
4,3
00
-4
4,3
49
2,5
68
46
,80
0-
46
,84
92
,78
04
9,3
00
-4
9,3
49
2,9
93
41
,85
0-
41
,89
92
,35
94
4,3
50
-4
4,3
99
2,5
72
46
,85
0-
46
,89
92
,78
44
9,3
50
-4
9,3
99
2,9
97
41
,90
0-
41
,94
92
,36
44
4,4
00
-4
4,4
49
2,5
76
46
,90
0-
46
,94
92
,78
94
9,4
00
-4
9,4
49
3,0
01
41
,95
0-
41
,99
92
,36
84
4,4
50
-4
4,4
99
2,5
80
46
,95
0-
46
,99
92
,79
34
9,4
50
-4
9,4
99
3,0
05
$42,
000
-4
2,0
49
$2
,37
24
4,5
00
-4
4,5
49
2,5
85
$47,
000
-4
7,0
49
2,7
97
49
,50
0-
49
,54
93
,01
0
42
,05
0-
42
,09
92
,37
64
4,5
50
-4
4,5
99
2,5
89
47
,05
0-
47
,09
92
,80
14
9,5
50
-4
9,5
99
3,0
14
42
,10
0-
42
,14
92
,38
14
4,6
00
-4
4,6
49
2,5
93
47
,10
0-
47
,14
92
,80
64
9,6
00
-4
9,6
49
3,0
18
42
,15
0-
42
,19
92
,38
54
4,6
50
-4
4,6
99
2,5
97
47
,15
0-
47
,19
92
,81
04
9,6
50
-4
9,6
99
3,0
22
42
,20
0-
42
,24
92
,38
94
4,7
00
-4
4,7
49
2,6
02
47
,20
0-
47
,24
92
,81
44
9,7
00
-4
9,7
49
3,0
27
42
,25
0-
42
,29
92
,39
34
4,7
50
-4
4,7
99
2,6
06
47
,25
0-
47
,29
92
,81
84
9,7
50
-4
9,7
99
3,0
31
42
,30
0-
42
,34
92
,39
84
4,8
00
-4
4,8
49
2,6
10
47
,30
0-
47
,34
92
,82
34
9,8
00
-4
9,8
49
3,0
35
42
,35
0-
42
,39
92
,40
24
4,8
50
-4
4,8
99
2,6
14
47
,35
0-
47
,39
92
,82
74
9,8
50
-4
9,8
99
3,0
39
42
,40
0-
42
,44
92
,40
64
4,9
00
-4
4,9
49
2,6
19
47
,40
0-
47
,44
92
,83
14
9,9
00
-4
9,9
49
3,0
44
42
,45
0-
42
,49
92
,41
04
4,9
50
-4
4,9
99
2,6
23
47
,45
0-
47
,49
92
,83
54
9,9
50
-4
9,9
99
3,0
48
52
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
$50,
000
- 52,
499
$52,
500
- 54,
999
$55,
000
- 57,
499
$57,
500
- 59,
999
$50,
000
-5
0,0
49
3,0
52
$5
2,5
00
-5
2,5
49
$3
,26
5$5
5,00
0-
55
,04
9$
3,4
77
$5
7,5
00
-5
7,5
49
$3
,69
0
50
,05
0-
50
,09
93
,05
65
2,5
50
-5
2,5
99
3,2
69
55
,05
0-
55
,09
93
,48
15
7,5
50
-5
7,5
99
3,6
94
50
,10
0-
50
,14
93
,06
15
2,6
00
-5
2,6
49
3,2
73
55
,10
0-
55
,14
93
,48
65
7,6
00
-5
7,6
49
3,6
98
50
,15
0-
50
,19
93
,06
55
2,6
50
-5
2,6
99
3,2
77
55
,15
0-
55
,19
93
,49
05
7,6
50
-5
7,6
99
3,7
02
50
,20
0-
50
,24
93
,06
95
2,7
00
-5
2,7
49
3,2
82
55
,20
0-
55
,24
93
,49
45
7,7
00
-5
7,7
49
3,7
07
50
,25
0-
50
,29
93
,07
35
2,7
50
-5
2,7
99
3,2
86
55
,25
0-
55
,29
93
,49
85
7,7
50
-5
7,7
99
3,7
11
50
,30
0-
50
,34
93
,07
85
2,8
00
-5
2,8
49
3,2
90
55
,30
0-
55
,34
93
,50
35
7,8
00
-5
7,8
49
3,7
15
50
,35
0-
50
,39
93
,08
25
2,8
50
-5
2,8
99
3,2
94
55
,35
0-
55
,39
93
,50
75
7,8
50
-5
7,8
99
3,7
19
50
,40
0-
50
,44
93
,08
65
2,9
00
-5
2,9
49
3,2
99
55
,40
0-
55
,44
93
,51
15
7,9
00
-5
7,9
49
3,7
24
50
,45
0-
50
,49
93
,09
05
2,9
50
-5
2,9
99
3,3
03
55
,45
0-
55
,49
93
,51
55
7,9
50
-5
7,9
99
3,7
28
50
,50
0-
50
,54
93
,09
5$5
3,00
0-
53
,04
9$
3,3
07
55
,50
0-
55
,54
93
,52
0$5
8,00
0-
58
,04
9$
3,7
32
50
,55
0-
50
,59
93
,09
95
3,0
50
-5
3,0
99
3,3
11
55
,55
0-
55
,59
93
,52
45
8,0
50
-5
8,0
99
3,7
36
50
,60
0-
50
,64
93
,10
35
3,1
00
-5
3,1
49
3,3
16
55
,60
0-
55
,64
93
,52
85
8,1
00
-5
8,1
49
3,7
41
50
,65
0-
50
,69
93
,10
75
3,1
50
-5
3,1
99
3,3
20
55
,65
0-
55
,69
93
,53
25
8,1
50
-5
8,1
99
3,7
45
50
,70
0-
50
,74
93
,11
25
3,2
00
-5
3,2
49
3,3
24
55
,70
0-
55
,74
93
,53
75
8,2
00
-5
8,2
49
3,7
49
50
,75
0-
50
,79
93
,11
65
3,2
50
-5
3,2
99
3,3
28
55
,75
0-
55
,79
93
,54
15
8,2
50
-5
8,2
99
3,7
53
50
,80
0-
50
,84
93
,12
05
3,3
00
-5
3,3
49
3,3
33
55
,80
0-
55
,84
93
,54
55
8,3
00
-5
8,3
49
3,7
58
50
,85
0-
50
,89
93
,12
45
3,3
50
-5
3,3
99
3,3
37
55
,85
0-
55
,89
93
,54
95
8,3
50
-5
8,3
99
3,7
62
50
,90
0-
50
,94
93
,12
95
3,4
00
-5
3,4
49
3,3
41
55
,90
0-
55
,94
93
,55
45
8,4
00
-5
8,4
49
3,7
66
50
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50
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93
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35
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50
-5
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99
3,3
45
55
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0-
55
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93
,55
85
8,4
50
-5
8,4
99
3,7
70
$51,
000
-5
1,0
49
$3
,13
75
3,5
00
-5
3,5
49
3,3
50
$56,
000
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6,0
49
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25
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00
-5
8,5
49
3,7
75
51
,05
0-
51
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93
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15
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50
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99
3,3
54
56
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56
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50
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51
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00
-5
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49
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58
56
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56
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00
-5
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51
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51
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50
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56
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56
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50
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51
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51
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00
-5
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49
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56
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56
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00
-5
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49
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,25
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51
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50
-5
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99
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56
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0-
56
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93
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35
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50
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99
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51
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0-
51
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93
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35
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00
-5
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49
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51
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50
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56
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93
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50
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99
3,8
04
51
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0-
51
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93
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15
3,9
00
-5
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49
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56
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56
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93
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8,9
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-5
8,9
49
3,8
09
51
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0-
51
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93
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55
3,9
50
-5
3,9
99
3,3
88
56
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0-
56
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93
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05
8,9
50
-5
8,9
99
3,8
13
51
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0-
51
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93
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0$5
4,00
0-
54
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9$
3,3
92
56
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56
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93
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5$5
9,00
0-
59
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9$
3,8
17
51
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0-
51
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45
4,0
50
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99
3,3
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56
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0-
56
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00
-5
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49
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01
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49
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26
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50
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05
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56
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50
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51
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00
-5
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49
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09
56
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56
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93
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25
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00
-5
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49
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34
51
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51
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50
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99
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56
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56
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50
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51
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56
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05
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00
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49
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51
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51
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93
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50
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22
56
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56
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93
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45
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50
-5
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99
3,8
47
51
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51
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-5
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49
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26
56
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-5
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49
3,8
51
51
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51
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93
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50
-5
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99
3,4
30
56
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0-
56
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93
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35
9,4
50
-5
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99
3,8
55
$52,
000
-5
2,0
49
$3
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25
4,5
00
-5
4,5
49
3,4
35
$57,
000
-5
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49
3,6
47
59
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59
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93
,86
0
52
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0-
52
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50
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99
3,4
39
57
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57
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93
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15
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50
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99
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64
52
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52
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93
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15
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00
-5
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49
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43
57
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0-
57
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93
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00
-5
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49
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52
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93
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55
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50
-5
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99
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47
57
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0-
57
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93
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05
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50
-5
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99
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72
52
,20
0-
52
,24
93
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95
4,7
00
-5
4,7
49
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52
57
,20
0-
57
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93
,66
45
9,7
00
-5
9,7
49
3,8
77
52
,25
0-
52
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93
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35
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50
-5
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99
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56
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57
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93
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50
-5
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99
3,8
81
52
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52
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93
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00
-5
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49
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60
57
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57
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93
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35
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00
-5
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49
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85
52
,35
0-
52
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93
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25
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50
-5
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99
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64
57
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57
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93
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50
-5
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99
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89
52
,40
0-
52
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93
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65
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00
-5
4,9
49
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69
57
,40
0-
57
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93
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15
9,9
00
-5
9,9
49
3,8
94
52
,45
0-
52
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93
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05
4,9
50
-5
4,9
99
3,4
73
57
,45
0-
57
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93
,68
55
9,9
50
-5
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99
3,8
98
Tax
tabl
es f
or in
com
e of
$10
0,00
0 or
less
con
tinu
ed20
12 D
istr
ict o
f Col
umbi
a Ta
x Ta
ble—
Con
tinue
d20
12 D
istr
ict o
f Col
umbi
a Ta
x Ta
ble—
Con
tinue
d
DC-12 2012 Tax Year | All States Quickfinder® Handbook
District of Columbia
53
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
$60,
000
- 62,
499
$62,
500
- 64,
999
$65,
000
- 67,
499
$67,
500
- 69,
999
$60,
000
-6
0,0
49
3,9
02
$6
2,5
00
-6
2,5
49
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,11
5$6
5,00
0-
65
,04
9$
4,3
27
$6
7,5
00
-6
7,5
49
$4
,54
0
60
,05
0-
60
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93
,90
66
2,5
50
-6
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99
4,1
19
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65
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94
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16
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50
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99
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44
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60
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16
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49
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23
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00
-6
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49
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48
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56
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50
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27
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50
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52
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32
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46
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-6
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49
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57
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93
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36
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50
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99
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36
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65
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94
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86
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50
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61
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93
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49
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40
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49
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60
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93
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50
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44
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50
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49
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94
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16
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-6
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49
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74
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0-
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93
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06
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50
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2,9
99
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53
65
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0-
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94
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56
7,9
50
-6
7,9
99
4,5
78
60
,50
0-
60
,54
93
,94
5$6
3,00
0-
63
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9$
4,1
57
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0-
65
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94
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0$6
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68
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9$
4,5
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60
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60
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93
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96
3,0
50
-6
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99
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61
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65
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94
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46
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50
-6
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60
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36
3,1
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-6
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49
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00
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50
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70
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26
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50
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95
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60
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26
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-6
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49
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74
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76
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00
-6
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49
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99
60
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60
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93
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66
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50
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99
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78
65
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65
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94
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16
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50
-6
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99
4,6
03
60
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0-
60
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93
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06
3,3
00
-6
3,3
49
4,1
83
65
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0-
65
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94
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56
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00
-6
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49
4,6
08
60
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0-
60
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93
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46
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50
-6
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99
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87
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65
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94
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96
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50
-6
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99
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12
60
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60
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93
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96
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00
-6
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49
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91
65
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0-
65
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94
,40
46
8,4
00
-6
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49
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16
60
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0-
60
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93
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36
3,4
50
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99
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95
65
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0-
65
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94
,40
86
8,4
50
-6
8,4
99
4,6
20
$61,
000
-6
1,0
49
$3
,98
76
3,5
00
-6
3,5
49
4,2
00
$66,
000
-6
6,0
49
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26
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00
-6
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49
4,6
25
61
,05
0-
61
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93
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16
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50
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99
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04
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66
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94
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66
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50
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99
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29
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61
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-6
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49
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08
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16
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-6
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49
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33
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61
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50
-6
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99
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12
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50
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49
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49
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42
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99
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21
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46
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61
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00
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49
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25
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49
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50
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54
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61
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94
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49
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34
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94
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66
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-6
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49
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94
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56
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50
-6
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99
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38
66
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0-
66
,49
94
,45
06
8,9
50
-6
8,9
99
4,6
63
61
,50
0-
61
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94
,03
0$6
4,00
0-
64
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9$
4,2
42
66
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0-
66
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94
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5$6
9,00
0-
69
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9$
4,6
67
61
,55
0-
61
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94
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46
4,0
50
-6
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99
4,2
46
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0-
66
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94
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96
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50
-6
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99
4,6
71
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0-
61
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86
4,1
00
-6
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49
4,2
51
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0-
66
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94
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36
9,1
00
-6
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49
4,6
76
61
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61
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94
,04
26
4,1
50
-6
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99
4,2
55
66
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66
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94
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76
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50
-6
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99
4,6
80
61
,70
0-
61
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94
,04
76
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00
-6
4,2
49
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59
66
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0-
66
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94
,47
26
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00
-6
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49
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84
61
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0-
61
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94
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16
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50
-6
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99
4,2
63
66
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0-
66
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94
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66
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50
-6
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99
4,6
88
61
,80
0-
61
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94
,05
56
4,3
00
-6
4,3
49
4,2
68
66
,80
0-
66
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94
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06
9,3
00
-6
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49
4,6
93
61
,85
0-
61
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94
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96
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50
-6
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99
4,2
72
66
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0-
66
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94
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46
9,3
50
-6
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99
4,6
97
61
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0-
61
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94
,06
46
4,4
00
-6
4,4
49
4,2
76
66
,90
0-
66
,94
94
,48
96
9,4
00
-6
9,4
49
4,7
01
61
,95
0-
61
,99
94
,06
86
4,4
50
-6
4,4
99
4,2
80
66
,95
0-
66
,99
94
,49
36
9,4
50
-6
9,4
99
4,7
05
$62,
000
-6
2,0
49
$4
,07
26
4,5
00
-6
4,5
49
4,2
85
$67,
000
-6
7,0
49
4,4
97
69
,50
0-
69
,54
94
,71
0
62
,05
0-
62
,09
94
,07
66
4,5
50
-6
4,5
99
4,2
89
67
,05
0-
67
,09
94
,50
16
9,5
50
-6
9,5
99
4,7
14
62
,10
0-
62
,14
94
,08
16
4,6
00
-6
4,6
49
4,2
93
67
,10
0-
67
,14
94
,50
66
9,6
00
-6
9,6
49
4,7
18
62
,15
0-
62
,19
94
,08
56
4,6
50
-6
4,6
99
4,2
97
67
,15
0-
67
,19
94
,51
06
9,6
50
-6
9,6
99
4,7
22
62
,20
0-
62
,24
94
,08
96
4,7
00
-6
4,7
49
4,3
02
67
,20
0-
67
,24
94
,51
46
9,7
00
-6
9,7
49
4,7
27
62
,25
0-
62
,29
94
,09
36
4,7
50
-6
4,7
99
4,3
06
67
,25
0-
67
,29
94
,51
86
9,7
50
-6
9,7
99
4,7
31
62
,30
0-
62
,34
94
,09
86
4,8
00
-6
4,8
49
4,3
10
67
,30
0-
67
,34
94
,52
36
9,8
00
-6
9,8
49
4,7
35
62
,35
0-
62
,39
94
,10
26
4,8
50
-6
4,8
99
4,3
14
67
,35
0-
67
,39
94
,52
76
9,8
50
-6
9,8
99
4,7
39
62
,40
0-
62
,44
94
,10
66
4,9
00
-6
4,9
49
4,3
19
67
,40
0-
67
,44
94
,53
16
9,9
00
-6
9,9
49
4,7
44
62
,45
0-
62
,49
94
,11
06
4,9
50
-6
4,9
99
4,3
23
67
,45
0-
67
,49
94
,53
56
9,9
50
-6
9,9
99
4,7
48
54
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
$70,
000
- 72,
499
$72,
500
- 74,
999
$75,
000
- 77,
499
$77,
500
- 79,
999
$70,
000
-7
0,0
49
4,7
52
$7
2,5
00
-7
2,5
49
$4
,96
5$7
5,00
0-
75
,04
95
,17
7$
77
,50
0-
77
,54
9$
5,3
90
70
,05
0-
70
,09
94
,75
67
2,5
50
-7
2,5
99
4,9
69
75
,05
0-
75
,09
95
,18
17
7,5
50
-7
7,5
99
5,3
94
70
,10
0-
70
,14
94
,76
17
2,6
00
-7
2,6
49
4,9
73
75
,10
0-
75
,14
95
,18
67
7,6
00
-7
7,6
49
5,3
98
70
,15
0-
70
,19
94
,76
57
2,6
50
-7
2,6
99
4,9
77
75
,15
0-
75
,19
95
,19
07
7,6
50
-7
7,6
99
5,4
02
70
,20
0-
70
,24
94
,76
97
2,7
00
-7
2,7
49
4,9
82
75
,20
0-
75
,24
95
,19
47
7,7
00
-7
7,7
49
5,4
07
70
,25
0-
70
,29
94
,77
37
2,7
50
-7
2,7
99
4,9
86
75
,25
0-
75
,29
95
,19
87
7,7
50
-7
7,7
99
5,4
11
70
,30
0-
70
,34
94
,77
87
2,8
00
-7
2,8
49
4,9
90
75
,30
0-
75
,34
95
,20
37
7,8
00
-7
7,8
49
5,4
15
70
,35
0-
70
,39
94
,78
27
2,8
50
-7
2,8
99
4,9
94
75
,35
0-
75
,39
95
,20
77
7,8
50
-7
7,8
99
5,4
19
70
,40
0-
70
,44
94
,78
67
2,9
00
-7
2,9
49
4,9
99
75
,40
0-
75
,44
95
,21
17
7,9
00
-7
7,9
49
5,4
24
70
,45
0-
70
,49
94
,79
07
2,9
50
-7
2,9
99
5,0
03
75
,45
0-
75
,49
95
,21
57
7,9
50
-7
7,9
99
5,4
28
70
,50
0-
70
,54
94
,79
5$7
3,00
0-
73
,04
9$
5,0
07
75
,50
0-
75
,54
95
,22
0$7
8,00
0-
78
,04
9$
5,4
32
70
,55
0-
70
,59
94
,79
97
3,0
50
-7
3,0
99
5,0
11
75
,55
0-
75
,59
95
,22
47
8,0
50
-7
8,0
99
5,4
36
70
,60
0-
70
,64
94
,80
37
3,1
00
-7
3,1
49
5,0
16
75
,60
0-
75
,64
95
,22
87
8,1
00
-7
8,1
49
5,4
41
70
,65
0-
70
,69
94
,80
77
3,1
50
-7
3,1
99
5,0
20
75
,65
0-
75
,69
95
,23
27
8,1
50
-7
8,1
99
5,4
45
70
,70
0-
70
,74
94
,81
27
3,2
00
-7
3,2
49
5,0
24
75
,70
0-
75
,74
95
,23
77
8,2
00
-7
8,2
49
5,4
49
70
,75
0-
70
,79
94
,81
67
3,2
50
-7
3,2
99
5,0
28
75
,75
0-
75
,79
95
,24
17
8,2
50
-7
8,2
99
5,4
53
70
,80
0-
70
,84
94
,82
07
3,3
00
-7
3,3
49
5,0
33
75
,80
0-
75
,84
95
,24
57
8,3
00
-7
8,3
49
5,4
58
70
,85
0-
70
,89
94
,82
47
3,3
50
-7
3,3
99
5,0
37
75
,85
0-
75
,89
95
,24
97
8,3
50
-7
8,3
99
5,4
62
70
,90
0-
70
,94
94
,82
97
3,4
00
-7
3,4
49
5,0
41
75
,90
0-
75
,94
95
,25
47
8,4
00
-7
8,4
49
5,4
66
70
,95
0-
70
,99
94
,83
37
3,4
50
-7
3,4
99
5,0
45
75
,95
0-
75
,99
95
,25
87
8,4
50
-7
8,4
99
5,4
70
$71,
000
-7
1,0
49
$4
,83
77
3,5
00
-7
3,5
49
5,0
50
$76,
000
-7
6,0
49
$5
,26
27
8,5
00
-7
8,5
49
5,4
75
71
,05
0-
71
,09
94
,84
17
3,5
50
-7
3,5
99
5,0
54
76
,05
0-
76
,09
95
,26
67
8,5
50
-7
8,5
99
5,4
79
71
,10
0-
71
,14
94
,84
67
3,6
00
-7
3,6
49
5,0
58
76
,10
0-
76
,14
95
,27
17
8,6
00
-7
8,6
49
5,4
83
71
,15
0-
71
,19
94
,85
07
3,6
50
-7
3,6
99
5,0
62
76
,15
0-
76
,19
95
,27
57
8,6
50
-7
8,6
99
5,4
87
71
,20
0-
71
,24
94
,85
47
3,7
00
-7
3,7
49
5,0
67
76
,20
0-
76
,24
95
,27
97
8,7
00
-7
8,7
49
5,4
92
71
,25
0-
71
,29
94
,85
87
3,7
50
-7
3,7
99
5,0
71
76
,25
0-
76
,29
95
,28
37
8,7
50
-7
8,7
99
5,4
96
71
,30
0-
71
,34
94
,86
37
3,8
00
-7
3,8
49
5,0
75
76
,30
0-
76
,34
95
,28
87
8,8
00
-7
8,8
49
5,5
00
71
,35
0-
71
,39
94
,86
77
3,8
50
-7
3,8
99
5,0
79
76
,35
0-
76
,39
95
,29
27
8,8
50
-7
8,8
99
5,5
04
71
,40
0-
71
,44
94
,87
17
3,9
00
-7
3,9
49
5,0
84
76
,40
0-
76
,44
95
,29
67
8,9
00
-7
8,9
49
5,5
09
71
,45
0-
71
,49
94
,87
57
3,9
50
-7
3,9
99
5,0
88
76
,45
0-
76
,49
95
,30
07
8,9
50
-7
8,9
99
5,5
13
71
,50
0-
71
,54
94
,88
0$7
4,00
0-
74
,04
9$
5,0
92
76
,50
0-
76
,54
95
,30
5$7
9,00
0-
79
,04
9$
5,5
17
71
,55
0-
71
,59
94
,88
47
4,0
50
-7
4,0
99
5,0
96
76
,55
0-
76
,59
95
,30
97
9,0
50
-7
9,0
99
5,5
21
71
,60
0-
71
,64
94
,88
87
4,1
00
-7
4,1
49
5,1
01
76
,60
0-
76
,64
95
,31
37
9,1
00
-7
9,1
49
5,5
26
71
,65
0-
71
,69
94
,89
27
4,1
50
-7
4,1
99
5,1
05
76
,65
0-
76
,69
95
,31
77
9,1
50
-7
9,1
99
5,5
30
71
,70
0-
71
,74
94
,89
77
4,2
00
-7
4,2
49
5,1
09
76
,70
0-
76
,74
95
,32
27
9,2
00
-7
9,2
49
5,5
34
71
,75
0-
71
,79
94
,90
17
4,2
50
-7
4,2
99
5,1
13
76
,75
0-
76
,79
95
,32
67
9,2
50
-7
9,2
99
5,5
38
71
,80
0-
71
,84
94
,90
57
4,3
00
-7
4,3
49
5,1
18
76
,80
0-
76
,84
95
,33
07
9,3
00
-7
9,3
49
5,5
43
71
,85
0-
71
,89
94
,90
97
4,3
50
-7
4,3
99
5,1
22
76
,85
0-
76
,89
95
,33
47
9,3
50
-7
9,3
99
5,5
47
71
,90
0-
71
,94
94
,91
47
4,4
00
-7
4,4
49
5,1
26
76
,90
0-
76
,94
95
,33
97
9,4
00
-7
9,4
49
5,5
51
71
,95
0-
71
,99
94
,91
87
4,4
50
-7
4,4
99
5,1
30
76
,95
0-
76
,99
95
,34
37
9,4
50
-7
9,4
99
5,5
55
$72,
000
-7
2,0
49
$4
,92
27
4,5
00
-7
4,5
49
5,1
35
$77,
000
-7
7,0
49
5,3
47
79
,50
0-
79
,54
95
,56
0
72
,05
0-
72
,09
94
,92
67
4,5
50
-7
4,5
99
5,1
39
77
,05
0-
77
,09
95
,35
17
9,5
50
-7
9,5
99
5,5
64
72
,10
0-
72
,14
94
,93
17
4,6
00
-7
4,6
49
5,1
43
77
,10
0-
77
,14
95
,35
67
9,6
00
-7
9,6
49
5,5
68
72
,15
0-
72
,19
94
,93
57
4,6
50
-7
4,6
99
5,1
47
77
,15
0-
77
,19
95
,36
07
9,6
50
-7
9,6
99
5,5
72
72
,20
0-
72
,24
94
,93
97
4,7
00
-7
4,7
49
5,1
52
77
,20
0-
77
,24
95
,36
47
9,7
00
-7
9,7
49
5,5
77
72
,25
0-
72
,29
94
,94
37
4,7
50
-7
4,7
99
5,1
56
77
,25
0-
77
,29
95
,36
87
9,7
50
-7
9,7
99
5,5
81
72
,30
0-
72
,34
94
,94
87
4,8
00
-7
4,8
49
5,1
60
77
,30
0-
77
,34
95
,37
37
9,8
00
-7
9,8
49
5,5
85
72
,35
0-
72
,39
94
,95
27
4,8
50
-7
4,8
99
5,1
64
77
,35
0-
77
,39
95
,37
77
9,8
50
-7
9,8
99
5,5
89
72
,40
0-
72
,44
94
,95
67
4,9
00
-7
4,9
49
5,1
69
77
,40
0-
77
,44
95
,38
17
9,9
00
-7
9,9
49
5,5
94
72
,45
0-
72
,49
94
,96
07
4,9
50
-7
4,9
99
5,1
73
77
,45
0-
77
,49
95
,38
57
9,9
50
-7
9,9
99
5,5
98
Tax
tabl
es f
or in
com
e of
$10
0,00
0 or
less
con
tinu
ed20
12 D
istr
ict o
f Col
umbi
a Ta
x Ta
ble—
Con
tinue
d20
12 D
istr
ict o
f Col
umbi
a Ta
x Ta
ble—
Con
tinue
d
2012 Tax Year | All States Quickfinder® Handbook DC-13
District of Columbia
55
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
Taxa
ble
inco
me
Am
ount
of
tax
$80,
000
- 82,
499
$82,
500
- 84,
999
$85,
000
- 87,
499
$87,
500
- 89,
999
$80,
000
-8
0,0
49
5,6
02
$8
2,5
00
-8
2,5
49
$5
,81
5$8
5,00
0-
85
,04
9$
6,0
27
$8
7,5
00
-8
7,5
49
$6
,24
0
80
,05
0-
80
,09
95
,60
68
2,5
50
-8
2,5
99
5,8
19
85
,05
0-
85
,09
96
,03
18
7,5
50
-8
7,5
99
6,2
44
80
,10
0-
80
,14
95
,61
18
2,6
00
-8
2,6
49
5,8
23
85
,10
0-
85
,14
96
,03
68
7,6
00
-8
7,6
49
6,2
48
80
,15
0-
80
,19
95
,61
58
2,6
50
-8
2,6
99
5,8
27
85
,15
0-
85
,19
96
,04
08
7,6
50
-8
7,6
99
6,2
52
80
,20
0-
80
,24
95
,61
98
2,7
00
-8
2,7
49
5,8
32
85
,20
0-
85
,24
96
,04
48
7,7
00
-8
7,7
49
6,2
57
80
,25
0-
80
,29
95
,62
38
2,7
50
-8
2,7
99
5,8
36
85
,25
0-
85
,29
96
,04
88
7,7
50
-8
7,7
99
6,2
61
80
,30
0-
80
,34
95
,62
88
2,8
00
-8
2,8
49
5,8
40
85
,30
0-
85
,34
96
,05
38
7,8
00
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Tax
tabl
es fo
r inc
ome
of $
100,
000
or le
ss c
onti
nued
2012
Dis
tric
t of C
olum
bia
Tax
Tabl
e—C
ontin
ued
2012
Dis
tric
t of C
olum
bia
Tax
Tabl
e—C
ontin
ued
Ove
r $10
0,00
0, u
se th
e 20
12 Q
uick
Tax
Met
hod
on P
age
DC
-4.
DC-14 2012 Tax Year | All States Quickfinder® Handbook
District of ColumbiaProPerty tax credit worksheet for section a
See Page DC-4
ProPerty tax credit worksheet for section bSee Page DC-4
SECTION A - CLAIMANTS UNDER AGE 62 WHO ARE NEITHER BLIND NOR DISABLED.
If total household The credit equals a percentage of the property taxes paid or the portion of the rent paid that is madegross income is: equivalent to property taxes (15% of rent paid) in excess of the applicable percentage of the total
household gross income. The maximum credit amount is $750.
Under $3,000 1.5% (.015) of total household gross income
$3,000 to $4,999 2.0% (.02) of total household gross income
$5,000 to $6,999 2.5% (.025) of total household gross income
$7,000 to $9,999 3.0% (.03) of total household gross income
$10,000 to $14,999 3.5% (.035) of total household gross income
$15,000 to $20,000 4.0% (.04) of total household gross income
1. Enter total household gross income 1. __________________________(Line 1, Section A, Schedule H)
2. Multiply Line 1 by the applicable percentage 2. __________________________(.015, .02, .025, .03, .035 or .04)
3. Enter property taxes paid or 15% of rent paid 3. __________________________
4. Enter the amount from Line 2 above 4. __________________________
5. Balance (Line 3 less Line 4) 5. __________________________
6. Property Tax Credit. Multiply Line 5 by the applicable percentage 6. __________________________(95% (.95) if the Total Household Gross Income is under $3,000; 75% (.75) for all other Total Household Gross Income amounts). Round to the nearest whole dollar.
7. Enter the smaller of Line 6 or Line 7 on Line 3 for rent paid or 7. __________________________Line 9 for real property tax paid.
$750
SECTION B - CLAIMANTS AGE 62 OR OLDER, BLIND OR DISABLED.
If total household The credit equals the property taxes paid, or the portion of the rent paid made equivalent togross income is: property taxes (15% of rent paid) in excess of the applicable percentage of the total household gross
income. The maximum credit amount is $750.
Under $5,000 1.0% (.01) of total household gross income
$5,000 to $9,999 1.5% (.015) of total household gross income
$10,000 to $14,999 2.0% (.02) of total household gross income
$15,000 to $20,000 2.5% (.025) of total household gross income
1. Enter total household gross income 1. __________________________(Line 7, Section B, Schedule H)
2. Multiply Line 1 by the applicable percentage 2. __________________________(.01, .015, .02 or .025)
3. Enter property taxes paid or 15% of rent paid 3. __________________________
4. Enter the amount from Line 2 above 4. __________________________
5. Property Tax Credit Line 3 less Line 4 5. __________________________
6. Enter the smaller of Line 6 or Line 5 on Line 3 for rent paid or 6. __________________________Line 9 for real property tax paid.
$750
— End of District of Columbia —
