The 2024 D-40ES, Estimated Payment for District of Columbia Individual Income Tax, is the payment voucher issued by the DC Office of Tax and Revenue (OTR) for paying individual income tax in quarterly installments. It is used by individuals who make estimated payments, alone or together with a spouse or registered domestic partner. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original voucher and its agency page are published by OTR.
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What is D-40ES?
The 2024 D-40ES, Estimated Payment for District of Columbia Individual Income Tax, is the voucher the District of Columbia Office of Tax and Revenue (OTR) provides for making a quarterly estimated payment of individual income tax for tax year 2024.
The voucher is a single page built around one payment. It asks for the quarterly payment in whole dollars, your taxpayer identification number (TIN), the TIN of your spouse or registered domestic partner if one is included, the names of both, and your mailing address. It also prints a voucher number and a due date, and it has an area marked OFFICIAL USE ONLY that is reserved for the agency.
The form is a payment voucher for income tax owed to the District of Columbia. Its title identifies it as an individual income tax document, so it is not a property tax form and not a sales tax form. The form gives instructions for how to print it: use capital letters and black ink. The PDF also has Print and Clear controls.
OTR publishes this document on its 2024 D-40ES publication page, which lists it as a fill-in version.
Who needs to file D-40ES?
The voucher is for individuals who pay District of Columbia individual income tax in quarterly estimated payments for tax year 2024. It is designed for one payer or for a payer together with a spouse or registered domestic partner: the form has separate lines for each person's TIN and name, and the spouse or registered domestic partner lines apply only when that person is included in the payment.
The form itself does not state who must make estimated payments or the thresholds that trigger the duty. For those rules, check the OTR publication page at https://otr.cfo.dc.gov/publication/2024-d-40es or contact OTR.
Do not use this voucher for other District taxes. Its title names individual income tax, so a property tax payment or a sales tax payment does not belong on it.
When to file D-40ES
The voucher is tied to the due date printed on it. Each D-40ES voucher carries a voucher number and a due date, and it covers one quarterly payment, so the payment is made by the date shown for that voucher. The form prints no other deadline and no extension rule. For the schedule of quarterly dates, check the OTR publication page for the 2024 D-40ES.
How to fill out D-40ES
Prepare the voucher for entry
Open the PDF and remember the form's instruction to print in CAPITAL letters using black ink. Use the Clear button if you need to start over.
Enter the quarterly payment
In the Quarterly payment box, enter the amount in dollars only. The cents are already printed as .00.
Enter your taxpayer identification number
In the box for your taxpayer identification number (TIN), enter your own TIN.
Enter your spouse's or partner's TIN
If your spouse or registered domestic partner is included in the payment, enter that person's TIN in the Spouse's/registered domestic partner's TIN box.
Enter your name
Write your first name, middle initial (M.I.) and last name in the fields provided.
Enter your spouse's or partner's name
If applicable, write the first name, M.I. and last name of your spouse or registered domestic partner in the second name row.
Enter your address
Write the number, street and suite or apartment number if applicable on the Address line. Then enter the city, state and Zip Code + 4.
Check the voucher number and due date
Confirm that the printed Voucher number and Due date correspond to the payment you are making. Leave the OFFICIAL USE ONLY area blank.
Review and download the completed PDF
Check the amount, TINs and names, then download or print the completed PDF from FillingPDF and handle payment through the OTR channels.
How to submit D-40ES
The voucher itself prints no mailing address, portal or in-person instruction, so use the channels that the DC Office of Tax and Revenue (OTR) publishes for estimated payments of individual income tax. The agency page for this document is https://otr.cfo.dc.gov/publication/2024-d-40es.
Before you send the voucher, check that the payment is entered in dollars only, that the names and TINs are correct, and that the voucher number and due date match the payment you are making. If a fee or payment method applies, OTR is the place to confirm it. FillingPDF lets you fill out and download the PDF; submission follows the channels of the agency.
Common mistakes to avoid
- Printing or writing the voucher in lowercase or in colored ink; the form says to print in CAPITAL letters using black ink.
- Entering cents in the quarterly payment box; the form asks for dollars only.
- Writing anything in the area marked OFFICIAL USE ONLY, which is reserved for the agency.
- Leaving out the TIN of your spouse or registered domestic partner when that person is included in the payment.
- Using a voucher whose voucher number and due date do not match the quarter you are paying.
- Treating the D-40ES as a property tax form; its title names District of Columbia individual income tax.
Frequently asked questions
What is Form D-40ES?
The 2024 D-40ES is the District of Columbia Office of Tax and Revenue voucher for an estimated payment of individual income tax. It is completed for one quarterly payment, with your TIN, name and address and the amount in whole dollars.
Is the D-40ES a DC property tax form?
No. The form is titled Estimated Payment for District of Columbia Individual Income Tax, so it is for income tax. If you are looking for DC property tax, this voucher is not the document to use; check with the DC Office of Tax and Revenue.
Can I fill out the D-40ES online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the voucher or the payment to OTR; you handle that through the agency's channels.
Do I enter cents on the D-40ES?
No. The Quarterly payment box is marked dollars only, and the cents are already printed as .00. Enter the whole-dollar amount of the payment you are making for that quarter.
Do I need my spouse's TIN on the D-40ES?
Only if your spouse or registered domestic partner is included in the payment. The form has a separate box for that person's TIN and a separate row for the name. Otherwise those fields are not needed.
When is the D-40ES payment due?
By the due date printed on the voucher. Each voucher shows a voucher number and a due date for one quarterly payment. The form prints no other deadline, so check the OTR publication page for the 2024 D-40ES for the schedule.
How should I write on the D-40ES?
Print in CAPITAL letters using black ink, as the form instructs. If you complete the PDF on screen, use the Clear button to reset the fields and the Print button when you are ready to print.
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