2025 FR-147, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the form the District of Columbia Office of Tax and Revenue (OTR) uses when someone asks for a DC income tax refund that belongs to a person who has died. A surviving spouse or registered domestic partner, an administrator, an executor or another claimant completes it and attaches it to the deceased's D-40. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form is published by OTR.
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What is FR-147?
2025 FR-147, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the District of Columbia form on which a claimant states who they are, how they relate to the deceased, and requests the refund of DC income tax overpaid by or on behalf of the deceased.
The form is issued by the DC Office of Tax and Revenue (OTR) and is printed as a 2025 form, revised 12/2025. It is not a tax return and does not figure the refund. It is a statement that travels with the deceased's D-40, the return the form tells you to attach it to.
The form has three blocks:
- Personal information: the deceased's name, taxpayer identification number (TIN) and date of death, plus the claimant's name and home address.
- Statement of Claimant: the claimant's relationship to the deceased (spouse/registered domestic partner, administrator, executor or other) and questions about a will, the appointment of an executor or administrator, and payment of the refund to beneficiaries.
- Signature: the claimant's declaration, under penalties of law, that the claim has been examined and is correct to the best of their knowledge, with date and telephone number.
The form itself says that if the claimant will not pay the refund out to beneficiaries under the laws of the state where the deceased was a legal resident, no refund can be made until the claimant submits a court certificate of appointment as personal representative or other evidence of entitlement under DC law.
Despite sharing a jurisdiction with other DC tax documents, FR-147 concerns income tax refunds only.
Who needs to file FR-147?
The main group is a person claiming a DC income tax refund due a taxpayer who has died. The form asks you to fill in only one relationship to the deceased:
- Spouse/registered domestic partner of the deceased.
- Administrator of the estate.
- Executor of the estate.
- Other, with the relationship written in the space provided.
The form asks whether the deceased left a will, whether an executor or administrator has been appointed for the estate and, if not, whether one will be appointed. These answers describe the claimant's position; they do not decide on their own who may use the form.
If you are filing as an administrator or executor, you attach a copy of the court certificate of appointment. If you will not pay the refund out to beneficiaries according to the laws of the state where the deceased was a legal resident, the form says the refund cannot be made until you submit a court certificate showing your appointment as personal representative, or other evidence that you are entitled under DC law to receive it.
The form is about a refund of DC income tax overpaid by or on behalf of the deceased. It does not cover other DC taxes.
When to file FR-147
File the statement when you are claiming a DC income tax refund due a deceased taxpayer, at the same time as the deceased's D-40: the form says to attach it to that return. No separate due date is printed on the form, so it follows the D-40 it accompanies.
This edition is the 2025 FR-147, revised 12/2025, for the deceased's 2025 return. Enter the date of death on the form in the format MMDDYYYY. If you answer No to the question about paying the refund out to beneficiaries, expect that the refund cannot be made until you provide the court certificate or other evidence of entitlement that the form describes. Check OTR's page for this form for any filing dates that apply to the D-40.
Documents you need
- A copy of the death certificate or other proof of death, attached to the form and the deceased's D-40.
- A copy of the court certificate of appointment, if you are filing as an administrator or executor.
- A court certificate showing your appointment as personal representative, or other evidence that you are entitled under DC law to receive the refund, if you answer No to paying out the refund to beneficiaries under the laws of the deceased's state of legal residence.
- The deceased's D-40, to which the completed statement is attached.
How to fill out FR-147
Enter the deceased's details
Under Personal information, enter the deceased's first name, middle initial and last name, the deceased's taxpayer identification number (TIN), and the date of death in the format MMDDYYYY.
Enter your name and address
Enter the name of the person claiming the refund (first name, M.I., last name) and your home address: number, street and suite or apartment number if applicable, city, state, ZIP code and +4.
Select your relationship
Under Statement of Claimant, fill in only one: Spouse/registered domestic partner, Administrator, Executor or Other. If you choose Other, write the relationship in the Specify space.
Answer the will and estate questions
Mark Yes or No for whether the deceased left a will and whether an executor or administrator has been appointed. If you answered No to the appointment question, say whether one will be appointed.
Answer the beneficiary payout question
Mark Yes or No for whether you will pay out the refund to beneficiaries according to the laws of the state where the deceased was a legal resident. If No, the form says you must submit a court certificate of appointment as personal representative or other evidence of entitlement under DC law.
Enter your TIN and relationship
Enter the claimant's TIN and your relationship to the deceased in the fields provided above the signature block.
Sign, date and add your telephone number
Sign and date the declaration requesting a refund of DC income tax overpaid by or on behalf of the deceased, and enter your telephone number.
Gather the attachments
Prepare a copy of the death certificate or other proof of death. If you are an administrator or executor, add a copy of the court certificate of appointment.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF and attach it to the deceased's D-40 with the documents listed above.
How to submit FR-147
The form names no channel of its own: you attach the completed FR-147 to the deceased's D-40 and submit it with that return.
- Attach to the D-40. The form says to attach it to the deceased's D-40, together with a copy of the death certificate or other proof of death.
- Administrators and executors. Also attach a copy of the court certificate of appointment.
- If you will not pay the refund to beneficiaries under the laws of the state where the deceased was a legal resident, include the court certificate showing your appointment as personal representative, or other evidence that you are entitled under DC law to receive the refund. Without it, the form states, no refund can be made.
No mailing address, portal or fee is printed on the form. Use the channels that apply to the D-40, and check OTR's page for this form at https://otr.cfo.dc.gov/publication/2025-fr-147 for current filing instructions. The form asks for printing in CAPITAL letters with black ink if you complete it by hand. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels described above.
Common mistakes to avoid
- Submitting the statement on its own instead of attaching it to the deceased's D-40, as the form directs.
- Leaving out the copy of the death certificate or other proof of death.
- Filing as an administrator or executor without a copy of the court certificate of appointment.
- Answering No to the question about paying the refund out to beneficiaries without providing the court certificate or other evidence of entitlement; the form says no refund can be made until you do.
- Marking more than one relationship to the deceased; the form says to fill in only one.
- Writing the date of death in a format other than MMDDYYYY.
- Writing in lowercase or in a color other than black ink on a hand-completed copy; the form asks for CAPITAL letters and black ink.
- Leaving the signature, date or telephone number blank in the signature block.
Frequently asked questions
What is the FR-147 form used for?
The 2025 FR-147 is the DC Office of Tax and Revenue statement for claiming a refund of DC income tax overpaid by or on behalf of a deceased taxpayer. It is attached to the deceased's D-40 and records who the claimant is and how they relate to the deceased.
Is Form FR-147 a DC property tax form?
No. FR-147 requests a refund of DC income tax overpaid by or on behalf of a deceased person, and it is attached to the deceased's D-40. It does not deal with real property tax or any other DC tax.
Who can file Form FR-147 for a deceased taxpayer?
A claimant who marks one relationship to the deceased: spouse or registered domestic partner, administrator, executor, or other, with the relationship specified. Administrators and executors must attach a copy of the court certificate of appointment.
What do I attach to FR-147?
Attach FR-147 to the deceased's D-40 with a copy of the death certificate or other proof of death. If you file as an administrator or executor, also attach a copy of the court certificate of appointment.
What if no executor or administrator has been appointed?
You answer the form's question on whether one will be appointed. If you will not pay the refund out to beneficiaries under the laws of the deceased's state of legal residence, the form says no refund can be made until you submit a court certificate of appointment or other evidence of entitlement under DC law.
Where do I send Form FR-147?
The form prints no separate address. You attach it to the deceased's D-40 and submit it through the channels that apply to that return; OTR's page for the form is at https://otr.cfo.dc.gov/publication/2025-fr-147.
Can I fill out Form FR-147 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with OTR; you submit it with the deceased's D-40 through the agency's channels.
How do I write the date of death on FR-147?
Enter it as MMDDYYYY in the field next to the deceased's taxpayer identification number. If you complete a printed copy by hand, the form asks for CAPITAL letters and black ink.
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