District of Columbia · Income Tax

District of Columbia Individual Income Tax Return (Form D-40) for sole proprietors and single-member LLCs. Covers the seven-bracket graduated system (4%–10.75%), DC standard deduction computation, Schedule S additions and subtractions, estimated tax (D-40ES), and the Earned Income Tax Credit. Trigger: taxpayer is domiciled in DC or maintains an abode for 183+ days during the tax year.