Form ASD-106, Statement of Income, is the form the District of Columbia Office of Tax and Revenue (OTR) uses to verify the Federal Adjusted Gross Income (Fed-AGI) of a property owner and everyone in the household. It is one of the DC property tax forms, tied to two programs: Senior Citizen/Disabled Tax Relief and 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 receives the signed statement by mail.
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What is ASD-106?
Form ASD-106, Statement of Income, is a District of Columbia form on which a property owner reports the Federal Adjusted Gross Income (Fed-AGI) of the owner of record and all household members, so the Office of Tax and Revenue (OTR) can verify income for a real property tax program.
The form has a box at the top, THIS IS FOR, with two programs: SENIOR CITIZEN/DISABLED TAX RELIEF and LOWER-INCOME REAL PROPERTY TAX DEFERRAL. OTR's page describes it as an income AGI certification form used for the Senior/Disability Tax Benefit Application. The program applied for requires verification of Fed-AGI, and an incomplete statement is returned for completion before any property tax benefit is granted.
The form has four parts: personal information, property information, income information and signature. A second page 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.
The form is issued by OTR, part of the Office of the Chief Financial Officer of the Government of the District of Columbia.
Who needs to file ASD-106?
Property owners in the District of Columbia who are applying for Senior Citizen/Disabled Tax Relief or for Lower-Income Real Property Tax Deferral complete this statement, because the form says the program applied for requires verification of Fed-AGI. The owner of record signs it.
The income reported covers more than the owner:
- The owner of record.
- All household members, meaning the people you live with whether or not they are related to you. For example, people who share your kitchen and bathroom are household members.
Exclusion: tenants with a written lease for fair market value are not household members, and their adjusted gross income is left out.
If you are not legally required to file federal or DC income tax returns for a given year, the form tells you to attach a written copy of the reason or reasons to the Statement of Income and to list that year under "Tax years not required to report." The form sets no rule on who may sign for an owner, and the signature block is headed "Owner signature."
When to file ASD-106
The form prints no due date of its own. You complete Form ASD-106 when you apply for the program checked in the THIS IS FOR box, Senior Citizen/Disabled Tax Relief or Lower-Income Real Property Tax Deferral, because that program requires Fed-AGI verification before any property tax benefit is granted. An incomplete statement is returned to you for completion first, so a missing line delays the benefit. The income years to report are tied to the household's federal income tax year ending immediately before the real property tax year in which the deduction applies. For application deadlines, call OTR at (202) 727-4TAX(4829) or visit MyTax.DC.gov, as the form directs for questions.
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; needed only for tax years you are not required to report.
How to fill out ASD-106
Mark the program in THIS IS FOR
At the top, choose the program you are applying for: Senior Citizen/Disabled Tax Relief or Lower-Income Real Property Tax Deferral. The form says to print in capital letters using black ink and to leave lines that do not apply blank.
Enter owner personal information
In Part 1, enter the owner's Social Security Number, first name, middle initial (M.I.), last name and email address.
Enter the property address
In Part 2, enter the property address (number and street), which the form marks as required, plus the quadrant.
Add square, suffix, lot and unit
Still in Part 2, enter the Square, Suffix, Lot, Unit Number and the Zip Code +4 for the property.
Report Fed-AGI by tax year
In Part 3, list each TAX YEAR and the Fed-AGI for the owner of record and all household members, excluding tenants under lease. Enter the dollar amounts in the rows provided.
List years not required to report
Under Part 3, write the tax years not required to report in the spaces provided. If you are not legally required to file Federal or DC income tax returns, attach a written copy of the reason(s).
Check the household definitions
Use the definitions on the second page to decide who counts as a household member and which federal income tax year applies to each person's adjusted gross income.
Sign and date in Part 4
The owner signs, enters the date as mmddyyyy and gives a daytime phone number. The signature declares under penalties of law that the Statement is correct; a false statement is punishable under DC Official Code §§ 47-4106 and 22-2405.
Print your name under the signature
Enter the owner's printed first name, M.I. and last name in the line below the signature.
Review and download the completed PDF
Check that nothing required is missing, since an incomplete statement is returned. Download or print the completed PDF from FillingPDF and mail it as described under How to submit.
How to submit ASD-106
The form gives one submission channel, by mail, and lists OTR contact points for questions.
- By mail: send the signed statement to Office of Tax and Revenue, 1101 4th Street SW, 4th Fl, Washington, DC 20024.
- Questions: call (202) 727-4TAX(4829), fax (202) 442-6691 or visit MyTax.DC.gov. The form lists these as ways to reach OTR with questions; it names no other filing channel.
Before mailing, make sure the statement is complete, signed and dated, and that it includes the written explanation if you are not legally required to file federal or DC income tax returns. FillingPDF lets you fill out and download the PDF; submission follows the OTR channels above.
Common mistakes to avoid
- Leaving the property address blank; the form marks the address (number and street) as REQUIRED.
- Reporting only the owner's income when the program requires Fed-AGI for the owner of record and all household members.
- Including the adjusted gross income of a tenant who rents under a written lease for fair market value; such tenants are excluded.
- Omitting the written reason when you are not legally required to file federal or DC income tax returns, and not listing those years under "Tax years not required to report."
- Filling in lines that do not apply; the form says to leave them blank.
- Mailing an incomplete statement; OTR returns it for completion before any property tax benefit is granted.
- Signing without dating in the mmddyyyy format or leaving out the daytime phone number in the signature block.
- Not checking which program the statement is for in the THIS IS FOR box.
Frequently asked questions
What is Form ASD-106, Statement of Income?
Form ASD-106 is the DC Office of Tax and Revenue form that reports Federal Adjusted Gross Income for the owner of record and all household members. It supports applications for Senior Citizen/Disabled Tax Relief or Lower-Income Real Property Tax Deferral, which require income verification.
Which DC property tax programs use the Statement of Income?
The THIS IS FOR box on the form lists two: Senior Citizen/Disabled Tax Relief and Lower-Income Real Property Tax Deferral. OTR's page also describes the form as the income certification used for the Senior/Disability Tax Benefit Application.
Whose income do I report on Form ASD-106?
Report the Fed-AGI of the owner of record and all household members, meaning everyone you live with, related or not. Tenants with a written lease for fair market value are excluded, and so is their adjusted gross income.
What if I am not required to file tax returns?
Attach a written copy of the reason or reasons you are not legally required to file Federal or DC income tax returns, and write those years in the "Tax years not required to report" line in Part 3 of the form.
Where do I mail Form ASD-106?
Mail it to Office of Tax and Revenue, 1101 4th Street SW, 4th Fl, Washington, DC 20024. For questions, the form lists (202) 727-4TAX(4829), fax (202) 442-6691 and MyTax.DC.gov.
What happens if my Statement of Income is incomplete?
OTR returns an incomplete statement for completion before any property tax benefit is granted. Fill in every line that applies, sign and date the form, and attach the written reason if you are not required to file returns.
Is there a penalty for a false statement on the form?
The signature block says making a false statement is punishable by criminal penalties under District of Columbia Official Code §§ 47-4106 and 22-2405. The owner signs under penalties of law that the statement is correct to the best of their knowledge.
Can I fill out Form ASD-106 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of OTR and does not file or send the statement; you mail it to OTR yourself.
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