dc-income-taxSourced from the law District of Columbia resident income tax on Form D-40 for 2026 and 2025: residency (domicile or 183-day abode), rates, the DC standard deduction and unsettled 2026 OBBBA conformity, DC EITC by year, Keep Child Care Affordable and Schedule H credits, D-30 pointer, D-40B refunds, estimated tax and the prior-year safe harbor, extension and penalties.