The Statement of Income, Form ASD-106, is the District of Columbia Office of Tax and Revenue (OTR) form that reports the Federal Adjusted Gross Income (Fed-AGI) of a property owner and everyone in the household. You mark which program it is for: Senior Citizen/Disabled Tax Relief or Lower-Income Real Property Tax Deferral. On FillingPDF you can fill out the form online and download or print the completed PDF. OTR publishes the original PDF, and the form is returned to OTR by mail.
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What is ASD-106?
Form ASD-106, Statement of Income, is the form the Government of the District of Columbia, Office of the Chief Financial Officer, Office of Tax and Revenue (OTR), uses to collect the Federal Adjusted Gross Income (Fed-AGI) of a property owner and all household members for a real property tax benefit.
The form has four parts: Part 1 – Personal Information, Part 2 – Property Information, Part 3 – Income Information and Part 4 – Signature. At the top, a "THIS IS FOR" line lets you choose between two programs: SENIOR CITIZEN/DISABLED TAX RELIEF and LOWER-INCOME REAL PROPERTY TAX DEFERRAL. OTR's page describes the form as the Income AGI Certification Form used for the Senior/Disability Tax Benefit Application.
The form states that the program applied for requires verification of Fed-AGI for the owner of record and all household members, excluding tenants under lease. An incomplete Statement is returned for completion before any property tax benefit is granted.
The second page of the form defines two terms. A household member is anyone you live with, related or not, except tenants with a written lease for fair market value. Household Fed-AGI is the adjusted gross income of all persons residing in the household, taken from each person's federal income tax year ending immediately before the real property tax year in which the deduction applies, excluding any tenant under a written lease for fair market value. The form cites DC Law 19-165 for this definition.
Who needs to file ASD-106?
Property owners in the District of Columbia who are applying for the Senior Citizen/Disabled Tax Relief or the Lower-Income Real Property Tax Deferral complete Form ASD-106, because the program applied for requires verification of Fed-AGI.
The income reported is not only the owner's. The form asks for the Fed-AGI of the owner of record and of all household members. The form defines household members as all the people you live with, whether or not they are related to you. For example, people who share the kitchen and bathroom with you are household members.
Tenants with a written lease for fair market value are excluded: they are not household members, and their adjusted gross income is not counted.
If you or a household member is not legally required to file Federal or DC income tax returns, you still complete the Statement and attach a written copy of the reason or reasons. The form does not describe a representative signing for the owner; it has a single owner signature block.
When to file ASD-106
Submit Form ASD-106 when you apply for the property tax benefit it supports, because OTR will not grant a benefit on an incomplete Statement; it returns the form for completion first. The form prints no separate due date.
Timing matters for the figures you enter. Under the definition on the form, each person's Fed-AGI comes from the federal income tax year ending immediately before the beginning of the real property tax year in which the deduction would apply. Use that tax year for each person in Part 3.
For application deadlines for the Senior Citizen/Disabled Tax Relief or the Lower-Income Real Property Tax Deferral, contact OTR at (202) 727-4TAX(4829) or check MyTax.DC.gov.
Documents you need
- A written copy of the reason or reasons you are not legally required to file Federal or DC income tax returns, attached to the Statement of Income, only if that applies to you or a household member.
How to fill out ASD-106
Mark the program you apply for
On the "THIS IS FOR" line, mark either SENIOR CITIZEN/DISABLED TAX RELIEF or LOWER-INCOME REAL PROPERTY TAX DEFERRAL. Print in CAPITAL letters using black ink, and leave lines blank that do not apply.
Enter the owner's identity in Part 1
Enter the owner's Social Security Number (SSN), first name, middle initial (M.I.), last name and email address.
Enter the property address in Part 2
Write the property address (number and street), which is REQUIRED, and the quadrant. Then enter the Square, Suffix, Lot, Unit Number and Zip Code +4 as they apply to the property.
List each tax year in Part 3
In the TAX YEAR column, enter each tax year being reported. Use the federal income tax year ending immediately before the real property tax year in which the benefit would apply.
Enter Fed-AGI for the household
In the Fed-AGI column enter the federal adjusted gross income in dollars and cents for the owner of record and all household members. Do not include tenants with a written lease for fair market value.
Note years not required to report
On the "Tax years not required to report" line, write the tax years for which no report is required. There are four blanks.
Attach reasons for not filing returns
If you are not legally required to file Federal or DC income tax returns, attach a written copy of the reason or reasons to the Statement of Income.
Sign and date in Part 4
The owner signs, enters the date in mmddyyyy format and a daytime phone number, and prints their first name, M.I. and last name. The signature declares the Statement correct under penalties of law.
Review, download and mail
Check every part against the form's instructions, then download or print the completed PDF from FillingPDF. Mail it to OTR as described under How to submit.
How to submit ASD-106
The form names one return channel: mail. Mail the signed Form ASD-106 to: Office of Tax and Revenue, 1101 4th Street SW, 4th Fl, Washington, DC 20024.
If you are not legally required to file Federal or DC income tax returns, include the written statement of your reasons with the form. Send the complete Statement: an incomplete one is returned to you for completion before any benefit is granted.
For questions, the form lists OTR at (202) 727-4TAX(4829), FAX: (202) 442-6691 and the website MyTax.DC.gov. The form gives these as contact details for questions and does not present the fax number or website as a way to submit the Statement.
FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Leaving the property address (number and street) blank in Part 2; the form marks it REQUIRED.
- Sending an incomplete Statement; OTR returns it for completion before any property tax benefit is granted.
- Filling in lines that do not apply instead of leaving them blank, as the form instructs.
- Counting the income of a tenant who has a written lease for fair market value; tenants under lease are excluded from household members.
- Reporting only the owner's Fed-AGI when the form requires it for the owner of record and all household members.
- Not attaching a written copy of the reasons when you are not legally required to file Federal or DC income tax returns.
- Writing the date in a different format; the signature date uses mmddyyyy.
- Skipping the owner signature in Part 4; the declaration is made under penalties of law, and false statements carry criminal penalties under DC Official Code §§ 47-4106 and 22-2405.
- Leaving the "THIS IS FOR" line unmarked, so OTR cannot tell which program the Statement supports.
Frequently asked questions
What is the Statement of Income, Form ASD-106?
It is a DC Office of Tax and Revenue form that reports the Federal Adjusted Gross Income of the owner and all household members. You mark whether it supports Senior Citizen/Disabled Tax Relief or the Lower-Income Real Property Tax Deferral.
Who counts as a household member on the Statement of Income?
All the people you live with, whether or not they are related to you. Tenants with a written lease for fair market value are not household members, and their income is excluded. People who share your kitchen and bathroom are examples of household members.
Where do I mail Form ASD-106?
Mail it to Office of Tax and Revenue, 1101 4th Street SW, 4th Fl, Washington, DC 20024. The form prints this address under "MAIL TO". Questions can go to OTR at (202) 727-4TAX(4829) or MyTax.DC.gov.
What if I am not required to file income tax returns?
Still complete the Statement. The form says that if you are not legally required to file Federal or DC income tax returns, you attach a written copy of the reason or reasons, and you list those years on the "Tax years not required to report" line.
What happens if my Statement of Income is incomplete?
OTR returns an incomplete Statement for completion, and no property tax benefit is granted until it is complete. The property address in Part 2 is specifically marked REQUIRED.
Which tax year's income do I report on the form?
Each person's Fed-AGI comes from the federal income tax year ending immediately before the beginning of the real property tax year in which the deduction would apply. The form gives this definition on its second page, citing DC Law 19-165.
Can I fill out the Statement of Income online on FillingPDF?
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 mail the completed form to the OTR address printed on it.
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