The 2026 D-40ES is the Estimated Payment for Individual Income Tax voucher issued by the District of Columbia Office of Tax and Revenue (OTR). You use it to make any estimated tax payments for your D-40 return, and you mail it 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 form itself is published by OTR on its 2026 D-40ES page.
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What is D-40ES?
D-40ES Estimated Payment for Individual Income Tax is the District of Columbia payment voucher that individuals use to make estimated tax payments for their D-40 return. The DC Office of Tax and Revenue (OTR) issues it, and this edition is the 2026 version.
The form is a voucher, not a return. Its printed instructions say to use the D-40ES Estimated Payment Return for any estimated tax payments toward your D-40 return, and to mail it with your payment. It reports no income or deductions.
The page holds two identical vouchers. Each one asks for:
- the Quarterly payment (dollars only) amount;
- your taxpayer identification number (TIN) and, if applicable, your spouse's or registered domestic partner's TIN;
- your name and your spouse's or registered domestic partner's name;
- your address;
- the voucher number and the due date.
An OFFICIAL USE ONLY area, which includes Vendor ID#0002, is reserved for OTR. The form instructs you to print in CAPITAL letters using black ink.
The D-40ES is an individual income tax document. It is not a property tax form and does not pay property tax.
Who needs to file D-40ES?
Individuals who are making estimated tax payments toward their DC D-40 individual income tax return use the D-40ES to send each payment. The form's printed instructions describe it as the voucher for any estimated tax payments for your D-40 return.
- Single filers complete their own TIN, name and address.
- Married couples and registered domestic partners have space on the voucher for the spouse's or registered domestic partner's TIN and name, in addition to their own.
The D-40ES does not pay property tax, and it is not the D-40 return itself. It is the payment voucher that goes with a check or money order. The form does not describe how to calculate the amount of an estimated payment or who is required to make one; for those questions, contact the Office of Tax and Revenue through the agency page for the 2026 D-40ES.
When to file D-40ES
Send each estimated payment by the due date printed on its voucher. The D-40ES is a quarterly payment voucher: it has a Quarterly payment (dollars only) line, a voucher number and a Due date line, so the timing of each payment follows the date on the voucher you are using. The form sets no other deadline and does not say when the first payment is required. Because it is mailed with payment, the voucher and the check or money order travel together each time you pay.
Documents you need
- A check or money order in US dollars, payable to the DC Treasurer, to accompany the D-40ES voucher when you mail it.
How to fill out D-40ES
Choose the voucher you are using
The page carries two identical vouchers. Note the voucher number and the due date printed on the one you are completing, so the payment goes with the right voucher.
Enter the quarterly payment
In the Quarterly payment (dollars only) box, enter the amount of this payment in whole dollars. The cents are preprinted as .00, so do not add cents.
Enter your taxpayer identification number
In Your taxpayer identification number (TIN), enter your own TIN.
Add your spouse's or partner's TIN
If you file with a spouse or registered domestic partner, enter that person's TIN in Spouse's/registered domestic partner's TIN. Leave it blank if it does not apply.
Write your name
Enter your First name, M.I. (middle initial) and Last name in the boxes provided. Print in CAPITAL letters.
Add your spouse's or partner's name
If applicable, enter the spouse's or registered domestic partner's First name, M.I. and Last name in the next row.
Enter your address
Write your number, street and suite or apartment number if applicable, then City, State and Zip Code + 4.
Leave the official use area blank
Do not write in the OFFICIAL USE ONLY block, which includes Vendor ID#0002. It is reserved for OTR.
Review and download the completed PDF
Check the amount, both TINs and the names against your records, then download or print the completed PDF from FillingPDF. Prepare a check or money order payable to the DC Treasurer and mail it with the voucher as described under How to submit.
How to submit D-40ES
You submit the D-40ES by mail, together with your payment. The form prints a single channel:
- By mail: mail the D-40ES with payment to the 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.
The form names no other address, portal or in-person option. Send the voucher with the payment rather than separately, and check that the voucher number and due date match the voucher you are sending. OTR publishes the form on its page at https://otr.cfo.dc.gov/publication/2026-d-40es. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Making the check or money order payable to anyone other than the DC Treasurer; the form names the DC Treasurer as the payee.
- Mailing the voucher to an address other than the Office of Tax and Revenue, PO Box 96018, Washington, DC 20090-6018.
- Sending the payment without the D-40ES; the instructions say to mail the D-40ES with payment.
- Entering cents in the Quarterly payment box; the amount is in dollars only.
- Completing the voucher in lowercase letters or in a color other than black ink; the form says to print in CAPITAL letters using black ink.
- Writing in the OFFICIAL USE ONLY area, which is reserved for OTR.
- Using the D-40ES to pay DC property tax; it is a voucher for estimated payments toward the D-40 individual income tax 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, attach a check or money order, and mail both to OTR. It is a payment voucher, not a tax return.
Is Form D-40ES used to pay DC property tax?
No. The D-40ES is titled Estimated Payment for Individual Income Tax and is for estimated payments toward the D-40 return. It does not pay DC property tax, and the form gives no instructions for paying any property tax bill.
Where do I mail the D-40ES?
Mail the D-40ES with your payment to the Office of Tax and Revenue, PO Box 96018, Washington, DC 20090-6018. The form prints no other mailing address, portal or in-person option.
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. The instructions printed on the form say to mail it with the D-40ES voucher to the Office of Tax and Revenue.
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 an independent service and does not send the form or payment to OTR; you mail them yourself using the address on the form.
Do I enter cents on the D-40ES?
No. The Quarterly payment box is marked dollars only, and the cents are preprinted as .00. Enter the whole-dollar amount of that payment.
When is each D-40ES payment due?
Each voucher has a Due date line, and the payment is due by the date shown for that voucher. The form does not state any other deadline, so use the date on the voucher you are sending.
Do I need to include my spouse on the D-40ES?
The voucher has space for a spouse's or registered domestic partner's TIN and name. Complete those lines if they apply to you, and leave them blank if they do not.
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