The 2026 D-40ES, Estimated Payment for Individual Income Tax, is the payment voucher the District of Columbia Office of Tax and Revenue (OTR) provides for estimated tax payments toward your D-40 return. You complete the quarterly payment amount, taxpayer identification number (TIN), name and address, then mail the voucher with a check or money order. 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 at otr.cfo.dc.gov.
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What is D-40ES?
2026 D-40ES, Estimated Payment for Individual Income Tax, is the District of Columbia voucher used to make estimated tax payments for your D-40 return. It carries the payment amount, your identifying details and the voucher's due date to the Office of Tax and Revenue (OTR).
The form's own instructions say to use the D-40ES Estimated Payment Return to make any estimated tax payments for your D-40 return. It is a payment voucher, not the income tax return itself: the D-40 is the return, and the D-40ES only accompanies the money paid toward it during the year.
Each voucher has a Quarterly payment (dollars only) box, a place for your TIN and your spouse's or registered domestic partner's TIN, name lines for both, and an address block with city, state and ZIP Code + 4. It also prints a Voucher number and a Due date. The sheet is issued by the Government of the District of Columbia, and the payment is made out to the DC Treasurer.
The form is for individual income tax. It is not a property tax form, even though both are handled among DC tax resources. The printed instructions also ask you to print in CAPITAL letters using black ink and to mail the voucher with your payment to OTR.
Who needs to file D-40ES?
Taxpayers who are making estimated tax payments for a DC D-40 individual income tax return use the D-40ES voucher to send each payment to the Office of Tax and Revenue (OTR).
- Individual filers: enter your own TIN, name and address.
- Joint payers: the form has separate lines for a spouse's or registered domestic partner's TIN and name, so a married couple or registered domestic partners paying together complete both.
Do not use the D-40ES in place of the D-40 return: it only makes a payment toward that return. The form itself does not say who must make estimated payments or how much to pay, so use the OTR guidance for the D-40 to decide whether you owe estimated tax and in what amount.
The printed instructions say nothing about someone else completing or signing the voucher for you.
When to file D-40ES
Send a D-40ES voucher whenever you make an estimated tax payment for your D-40 return, and by the due date printed on that voucher. Each voucher shows a Voucher number and a Due date near the bottom, and the payment box is labeled Quarterly payment, so one voucher accompanies one payment.
The form prints no other deadline, and it does not set the amount or the number of payments. Check the OTR guidance for the D-40 if you need to know how many payments are expected for your situation. The form is marked 2026 and is meant for estimated payments for that tax year.
Documents you need
- A check or money order in US dollars payable to the DC Treasurer, sent with the D-40ES voucher to pay the estimated tax.
How to fill out D-40ES
Confirm the form is for your payment
Check that you are making an estimated tax payment for your D-40 return and that you are using the 2026 D-40ES Estimated Payment for Individual Income Tax.
Enter the quarterly payment
In the Quarterly payment (dollars only) box, type the whole-dollar amount you are paying with this voucher. Do not enter cents; the box already shows .00.
Enter your taxpayer identification number
Fill in Your taxpayer identification number (TIN) exactly as it appears on your tax records.
Enter your spouse's TIN if joint
If you pay with a spouse or registered domestic partner, complete Spouse's/registered domestic partner's TIN; otherwise leave it blank.
Enter your name
Write your first name, middle initial (M.I.) and last name in the fields provided, in CAPITAL letters.
Enter your spouse's name if joint
Complete the spouse's or registered domestic partner's first name, M.I. and last name when you pay jointly.
Enter your address
Provide your number, street and suite or apartment number if applicable, then City, State and Zip Code + 4.
Check the printed voucher details
Note the Voucher number and Due date printed on the voucher, and leave the OFFICIAL USE ONLY area untouched.
Review and download the completed PDF
Check the amount, TIN and names, then download or print the completed PDF from FillingPDF in black ink if you sign off by hand. Mail it with your check or money order as described under How to submit.
How to submit D-40ES
The form names one channel: you mail the completed D-40ES voucher, with your payment, to the Office of Tax and Revenue.
- By mail: Office of Tax and Revenue, PO Box 96018, Washington, DC 20090-6018.
- Payment: make your check or money order (US dollars) payable to the DC Treasurer, and send it together with the D-40ES.
The instructions on the form do not give an online payment portal, a street address for hand delivery or a phone number. For other ways to pay or for questions, use the OTR website at otr.cfo.dc.gov. Print the voucher in CAPITAL letters using black ink, as the form asks, and enter whole dollars only in the payment box. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Making the check or money order payable to anyone other than the DC Treasurer; the form's instructions name that payee.
- Mailing the voucher and payment to an address other than Office of Tax and Revenue, PO Box 96018, Washington, DC 20090-6018.
- Entering cents in the Quarterly payment box; the form asks for dollars only.
- Paying in a currency or form other than US dollars by check or money order.
- Printing in lowercase or in colored ink instead of CAPITAL letters in black ink, as the form requires.
- Leaving out the spouse's or registered domestic partner's TIN and name when you pay jointly.
- Writing in the area marked OFFICIAL USE ONLY.
- Treating the D-40ES as the D-40 return itself; it only makes an estimated payment for that return.
Frequently asked questions
What is the D-40ES used for?
The D-40ES is the DC Office of Tax and Revenue voucher for making estimated tax payments toward your D-40 individual income tax return. You complete it with the payment amount, your TIN, name and address, and mail it with a check or money order.
Is the D-40ES used to pay DC property tax?
No. The D-40ES is titled Estimated Payment for Individual Income Tax and is tied to the D-40 income tax return. It is not a property tax form; look to OTR for the voucher or payment method for other taxes.
Where do I mail Form D-40ES?
Mail it with your payment to the Office of Tax and Revenue, PO Box 96018, Washington, DC 20090-6018. The form prints no other mailing address or delivery channel for the voucher.
Who do I make the check payable to for the D-40ES?
Make your check or money order, in US dollars, payable to the DC Treasurer. Send it in the same envelope as the completed D-40ES voucher.
Can I fill out the D-40ES online?
You can fill out the 2026 D-40ES PDF online on FillingPDF and download or print it. FillingPDF is independent and does not file the voucher or take payment; you mail it to OTR with your check or money order.
Do I enter cents on the D-40ES?
No. The Quarterly payment box says dollars only, so enter a whole-dollar amount; the form already prints .00. Print your entries in CAPITAL letters using black ink.
Do I need to complete the spouse lines on the D-40ES?
Only if you are paying with a spouse or registered domestic partner. The form has lines for that person's TIN, first name, M.I. and last name; an individual payer can leave them blank.
Is the D-40ES the same as the D-40?
No. The D-40 is the individual income tax return, while the D-40ES is only the voucher that accompanies estimated payments made for that return.
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