Schedule U, Additional Miscellaneous Credits and Contributions, is the 2024 schedule that the District of Columbia Office of Tax and Revenue (OTR) publishes for taxpayers who file Form D-40. It collects non-refundable credits, refundable credits and voluntary contributions that do not have their own lines on the return, and the totals are carried to the D-40. On this page you can fill out the Schedule U form online on FillingPDF and download or print the completed PDF; the original form is published by OTR at otr.cfo.dc.gov.
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What is Schedule U?
Schedule U, Additional Miscellaneous Credits and Contributions, is the Government of the District of Columbia schedule, issued by the Office of Tax and Revenue (OTR), on which you total extra non-refundable and refundable credits and voluntary contributions and carry the totals to Form D-40.
The 2024 schedule has two parts:
- Part I, Credits. Section a covers non-refundable credits: state income tax credits (lines 1 and 2), alternative fuel credits (lines 3 and 4), a DC credit on line 5, and the DHCD Rental Accommodations Division Housing Provider Credit (line 6), totaled on line 7. Section b covers refundable credits: the DC Non-custodial parent EITC (see Schedule N) and a tax credit that refers to Schedule ELC, totaled on line 3.
- Part II, Contributions. Lines 1 to 5 list the funds you can give to, including Taxpayer Support for Afterschool Programs for At-Risk Students and the Anacostia River Cleanup and Protection Fund, with a total on line 5. Line 4 is marked RESERVED.
The form notes that contributions either decrease a refund or increase the tax owed by the amount given. It is not a return on its own: it is attached to Form D-40, and the printed revision is Revised 09/2024.
Who needs to file Schedule U?
Taxpayers filing a 2024 DC Form D-40 who want to claim one of the credits listed on this schedule, or who want to make a contribution to one of the listed funds, attach Schedule U to the D-40.
Groups the form addresses:
- Filers with a credit from another state, who enter it on line 1 (up to four state entries are printed; list additional states on a separate sheet and attach it).
- Filers claiming alternative fuel credits for private-residence or public-use infrastructure or for vehicle conversions (lines 3(a) to 3(c)).
- Filers claiming the DC credit on line 5 or the DHCD Rental Accommodations Division Housing Provider Credit on line 6; the form refers to the instructions for both.
- Filers claiming the DC Non-custodial parent EITC (see Schedule N) or the tax credit tied to Schedule ELC in the refundable section.
- Filers making contributions in Part II, including people who are not due a refund and do not owe tax: the form says they may still contribute.
If none of these credits or contributions applies to you, the form gives no reason to attach it.
When to file Schedule U
Schedule U is completed when you prepare your 2024 Form D-40, because the form says to attach it to the D-40 return. No separate due date is printed on the schedule, so it travels with the D-40 and is submitted whenever that return is.
Gather your figures before you start: the state tax credit amounts, any alternative fuel counts (stations or vehicles), and the amounts from Schedule N or Schedule ELC if you claim those refundable credits. If you owe tax, decide on your contributions at the same time, since the payment must include them. For the D-40 filing deadline, check the D-40 instructions published by OTR.
Documents you need
- Form D-40: Schedule U is attached to the D-40 return for the same tax year.
- A separate sheet listing additional states and their tax credit amounts, only if you have more state credits than the entries on line 1; attach it to Schedule U.
- Schedule N, only if you claim the DC Non-custodial parent EITC in the refundable credits section.
- Schedule ELC, only if you claim the tax credit on line 2 of the refundable credits section that refers to it.
- Payment to the DC Treasurer covering the tax owed plus any contributions, only if you owe tax; mail it with the return.
How to fill out Schedule U
Enter your name and TIN
At the top, enter your last name and your Taxpayer Identification Number (TIN). Print in CAPITAL letters using black ink if you complete a printed copy.
Enter state income tax credits
On line 1, write each state and the credit amount in entries (a) to (d). List additional states on a separate sheet and attach it, then enter the total of all state credits on line 2.
Enter alternative fuel credits
On line 3, enter the number of stations on 3(a) (private residence) and 3(b) (public use) and the number of vehicles on 3(c) (conversion), with the dollar amounts the form asks for. Add lines 3(a) to 3(c) only and enter the result on line 4.
Enter the line 5 and line 6 credits
Line 5 is a DC credit; follow the instructions on MyTax.DC.gov that the form cites. Line 6 is the DHCD Rental Accommodations Division Housing Provider Credit; see the instructions.
Total your non-refundable credits
On line 7, total your non-refundable credits and carry the amount to the Form D-40 line printed beside line 7.
Enter your refundable credits
In section b, enter the DC Non-custodial parent EITC on line 1 (see Schedule N) and the credit on line 2 (see Schedule ELC). Total them on line 3 and carry the amount to the D-40 line printed there.
Enter your contributions
In Part II, enter the amount you wish to give on each fund line: line 1, line 2 (Taxpayer Support for Afterschool Programs for At-Risk Students) and line 3 (Anacostia River Cleanup and Protection Fund). Leave RESERVED line 4 blank.
Total your contributions
On line 5, total your contributions and enter the amount on the Form D-40 line named under the Part II totals. This applies even if you are not due a refund and do not owe tax.
Review, download and attach
Check every line and total, then download or print the completed PDF from FillingPDF and attach it to your D-40. If you owe tax, include the contributions in your payment to the DC Treasurer.
How to submit Schedule U
Schedule U is submitted as an attachment to Form D-40; the form names no separate channel, address or portal of its own.
- With the D-40 return: attach the completed schedule to your D-40 and file the return the way you file the D-40.
- If you owe tax: make the payment plus any contributions payable to the DC Treasurer and mail it with your return, as the form directs.
- If you are not due a refund and do not owe tax: you may still make contributions; total them and enter the total on the D-40 line the form names.
Credits on Part I are carried to the D-40 lines printed beside line 7 and section b, line 3. The form points to MyTax.DC.gov for the instructions on the line 5 credit. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filling the form in lowercase or in a color other than black; the form asks for CAPITAL letters in black ink.
- Filing Schedule U without attaching it to Form D-40.
- Listing more than four state credits on line 1 without a separate sheet, or forgetting to include them in the line 2 total.
- Adding lines other than 3(a) through 3(c) into line 4; the form says to add those three only.
- Forgetting that contributions lower a refund or raise the tax owed by the amount given.
- Owing tax but mailing a payment that leaves out the contributions, or making the payment payable to someone other than the DC Treasurer.
- Entering an amount on Part II, line 4, which is marked RESERVED.
- Claiming the DC Non-custodial parent EITC without the referenced Schedule N.
Frequently asked questions
What is DC Schedule U used for?
Schedule U, Additional Miscellaneous Credits and Contributions, is the OTR schedule attached to Form D-40. It totals extra non-refundable and refundable credits, such as state tax credits and alternative fuel credits, and voluntary contributions to the funds listed in Part II.
Do I have to attach Schedule U to my D-40?
Yes, if you use it. The form says to attach it to your D-40 return. It gives no separate filing channel, so it is submitted with the D-40 the way you submit that return.
Can I make a contribution if I don't owe tax or get a refund?
Yes. The form says that if you are not due a refund and do not owe tax, you may still make contributions. Total them on Part II, line 5, and enter the total on the Form D-40 line the form names.
How do contributions affect my refund or balance due?
Contributions either decrease a refund or increase the tax owed by the amount you give. If you owe tax, make one payment covering the tax plus any contributions, payable to the DC Treasurer, and mail it with your return.
What if I have credits from more than four states?
List the additional states on a separate sheet and attach it to Schedule U. Line 1 prints four state entries, and the line 2 total must include the state credits from all entries and attachments.
What do I add on line 4 of Schedule U?
Add lines 3(a) through 3(c) only: alternative fuel infrastructure for a private residence, for public use, and alternative fuel vehicle conversions. Do not include any other line in that total.
Can I fill out DC Schedule U online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file anything with OTR; you attach the schedule to your D-40 and submit it through OTR's channels.
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