The 2025 D-40ES Estimated Payment for District of Columbia Individual Income Tax is the payment voucher that the DC Office of Tax and Revenue (OTR) publishes for quarterly estimated payments of individual income tax. It collects the dollar amount of the payment, your taxpayer identification number (TIN), the TIN of your spouse or registered domestic partner, your names and your address. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; OTR publishes the form on its 2025 D-40ES publication page.
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What is D-40ES?
The 2025 D-40ES Estimated Payment for District of Columbia Individual Income Tax is the voucher the DC Office of Tax and Revenue (OTR) uses to identify a taxpayer, and any spouse or registered domestic partner, and to state the dollar amount of a quarterly estimated income tax payment.
The voucher is a single page. It asks for the Quarterly payment (dollars only), your taxpayer identification number (TIN), the TIN of your spouse or registered domestic partner, the first name, middle initial and last name of each of you, and your address with street, city, state and ZIP Code + 4. It prints its own Voucher number (1) and Due date (04152025). The form tells you to print in CAPITAL letters using black ink, and it reserves a block marked OFFICIAL USE ONLY for the agency, with a Vendor ID# of 0002 and a printed scan code.
OTR lists this document on its publication page as 2025 D-40ES (Fill-in), the version that can be completed on screen.
The D-40ES is an individual income tax document. If you arrived here searching for DC property tax, note that this voucher belongs to the individual income tax and is not a property tax form.
Who needs to file D-40ES?
Individuals who make estimated payments of District of Columbia individual income tax for 2025 use this voucher to identify themselves and to state the amount of each quarterly payment. The form's title and its Quarterly payment line place it with that audience.
The voucher has separate spaces for a spouse or registered domestic partner: their TIN and their first name, middle initial and last name. A couple who make the payment together can therefore list both people on one voucher.
This is not a property tax form and not an income tax return: it carries only a payment amount and the identifying details of the payer. The form prints no rule about who may sign for someone else, because it has no signature line. For questions about whether you owe estimated tax, contact OTR through its publication page for the 2025 D-40ES at https://otr.cfo.dc.gov/publication/2025-d-40es.
When to file D-40ES
Voucher number 1 of the 2025 D-40ES prints the due date 04152025, which is April 15, 2025. The voucher shows its own voucher number and due date, so the date that applies to you depends on the voucher you are completing; check both printed values against the payment you are making.
The form is labeled as a quarterly payment voucher. It prints no extension rule, grace period or processing time, so for any other timing question, contact OTR through its publication page.
How to fill out D-40ES
Use capital letters and black ink
The form states: print in CAPITAL letters using black ink. Type your entries in capitals and, if you print the PDF to write on it, use black ink.
Enter the quarterly payment
In the Quarterly payment (dollars only) box, enter the amount of this payment in whole dollars. The cents are already printed as .00.
Enter your taxpayer ID number
In Your taxpayer identification number (TIN), enter your own TIN.
Enter your spouse's or partner's TIN
If a spouse or registered domestic partner is included, enter their TIN in Spouse's/registered domestic partner's TIN.
Enter your name
Write your first name, middle initial (M.I.) and last name in the Your First name line.
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 line provided.
Enter your address
Write your address with number, street and suite or apartment number if applicable. Then enter city, state and ZIP Code + 4.
Check voucher number and due date
The form prints Voucher number: 1 and Due date: 04152025. Leave the OFFICIAL USE ONLY block untouched.
Review and download the completed PDF
Check the amount, both TINs and the spelling of the names, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit D-40ES
The 2025 D-40ES is a payment voucher: it carries the amount of a quarterly estimated payment of DC individual income tax. The form itself prints no mailing address, payment portal or in-person location, so it names no channel.
Get the current options for sending the voucher and paying from the DC Office of Tax and Revenue (OTR), which publishes the form at https://otr.cfo.dc.gov/publication/2025-d-40es. Before you send it, check that the voucher number and due date printed on the form match the payment you are making, and that the amount is in whole dollars.
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Writing in lowercase or in colored ink when the form says to print in CAPITAL letters using black ink.
- Entering cents in the Quarterly payment box; the form asks for dollars only.
- Entering your TIN in the spouse's or registered domestic partner's TIN box, or the reverse.
- Writing in the OFFICIAL USE ONLY block, which is reserved for the agency.
- Ignoring the printed voucher number and due date (Voucher number 1, due date 04152025 on this form) when choosing which voucher to complete.
- Leaving the street address without the suite or apartment number when one applies, or omitting the ZIP Code + 4 portion.
Frequently asked questions
What is the 2025 D-40ES?
The 2025 D-40ES is the District of Columbia Office of Tax and Revenue (OTR) voucher for an estimated payment of individual income tax. It identifies the payer and any spouse or registered domestic partner and states the quarterly payment in whole dollars.
Is the D-40ES a DC property tax form?
No. The D-40ES is titled Estimated Payment for District of Columbia Individual Income Tax, so it relates to individual income tax. It has no property or parcel fields; it asks only for the payment amount, TINs, names and address.
Can I fill out the D-40ES online?
Yes. You can fill out the D-40ES on FillingPDF and download or print the completed PDF. FillingPDF is an independent service: it does not send the voucher or your payment to OTR, which you handle through the agency's channels.
What due date is printed on the 2025 D-40ES?
Voucher number 1 prints the due date 04152025, meaning April 15, 2025. Each voucher prints its own voucher number and due date, so check them against the payment you are making.
Do I enter cents on the D-40ES?
No. The Quarterly payment box says dollars only, and the .00 is already printed after the box. Round to whole dollars as the form requires.
Can I list my spouse or registered domestic partner?
Yes. The voucher has a separate TIN box and a first name, M.I. and last name line for a spouse or registered domestic partner, next to your own entries.
Where do I get the 2025 D-40ES from OTR?
OTR publishes it at https://otr.cfo.dc.gov/publication/2025-d-40es, listed as 2025 D-40ES (Fill-in). That page is also where to look for the agency's current information on sending the voucher.
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