Form D-2440, 2025 Disability Income Exclusion, is the District of Columbia Office of Tax and Revenue (OTR) form that works out how much disability income you may exclude from the federal adjusted gross income you report on Form D-40. It is for people under 65 who retired on disability and who received disability payments during 2025. 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. It also contains the Physician's Certification of Permanent and Total Disability that must go with your return.
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What is D-2440?
Form D-2440, 2025 Disability Income Exclusion, is the DC Office of Tax and Revenue (OTR) form used to determine the amount of disability income you may exclude from the federal adjusted gross income you report on DC Form D-40.
The result on Line 10 is entered on Line 2 of Calculation B of Schedule I of Form D-40. It is the amount you may use to reduce your DC taxable income, and it may not exceed the maximum annual exclusion per disabled person printed on the form.
The form has three working parts:
- Personal information for you and, on a joint return, your spouse or registered domestic partner, including retirement dates, employers and payors.
- Income (Lines 1 to 4) and the limitation on the exclusion (Lines 5 to 10).
- A Physician's Certification of Permanent and Total Disability, printed twice so that each spouse or registered domestic partner who claims the exclusion has one.
The instructions define permanent and total disability: you are unable to engage in any substantial gainful activity because of a physical or mental condition, and that condition has lasted continuously for at least a year, will last continuously for at least a year, or is fatal. Form D-2440 is a schedule to Form D-40 and is not filed on its own. It is not a property tax form; it only affects the income reported on Form D-40.
Who needs to file D-2440?
You may file Form D-2440 only if you meet every requirement in the OTR instructions:
- If you are married or registered domestic partners, you are filing a joint return.
- You received disability payments during 2025.
- You were under age 65 on December 31, 2025.
- You retired on disability and were permanently and totally disabled when you retired.
- On January 1, 2025, you had not reached the age required to retire under your employer's retirement program.
- You have not notified OTR that you chose to treat the disability income as a pension.
On a joint return, provide the personal information for both spouses or registered domestic partners, even if your spouse or partner is not disabled and is not claiming the exclusion. If both of you claim the exclusion, each of you must file a physician's certification.
Payments from a retirement plan or profit-sharing plan that has no provision for disability retirement do not qualify for the exclusion. A physician completes and signs the certification; the instructions for the physician are printed on the form.
When to file D-2440
Complete Form D-2440 when you claim the disability income exclusion for tax year 2025 on Form D-40. The form is attached to Form D-40, so it travels with that return, and no separate due date is printed on it. Eligibility is tied to dates in 2025: you must have received disability payments during 2025, been under age 65 on December 31, 2025, and not yet have reached your employer's retirement age on January 1, 2025.
The physician's certification is needed only the first time. If you filed a physician's certification for this disability in previous years, answer Yes to the question on the form and do not file another one. If you answer No, you must file the certification printed on the form.
Documents you need
- Physician's Certification of Permanent and Total Disability, printed on Form D-2440: required for each person claiming the exclusion, unless you filed a certification for this disability in a previous year.
- A separate physician's certification for your spouse or registered domestic partner, if both of you claim the exclusion; the form prints two certification blocks.
How to fill out D-2440
Enter your name and TIN
Write the name as shown on Form D-40 and your taxpayer identification number (TIN). Print in CAPITAL letters using black ink, and leave blank any line that does not apply.
Complete the personal information
Enter your date of birth and date you retired in MMDDYYYY format, your employer and the payor if it is not the employer. On a joint return, give the same details for your spouse or registered domestic partner, even if that person is not claiming the exclusion.
Answer the physician's certification question
Check Yes if you filed a physician's certification for this disability in previous years; then do not file another. Check No if you did not, and file the certification printed on the form.
Report your disability payments
On Line 1 enter the total disability payments received in 2025, excluding any lump-sum payment for accrued annual leave. For payments covering part of a week, follow the example in the instructions for Line 2; use both columns if married or registered domestic partners.
Total the income on Line 3 and Line 4
Complete Line 3 for you and your spouse or registered domestic partner, round cents to the nearest dollar and leave zero amounts blank. On Line 4, add the amounts from Line 3 for both of you.
Enter the limitation amounts
Line 5: federal adjusted gross income from Form D-40, Line 4; fill in the oval if it is a loss. Line 6: taxable social security income from Form D-40, Line 10.
Complete Lines 7 through 9
Line 7: subtract Line 6 from Line 5. Line 8 is preprinted with the amount used to reduce the excludable disability income. Complete Line 9 as the form's printed label directs.
Calculate and carry over Line 10
Line 10: subtract Line 9 from Line 4. Enter the result on Form D-40, Schedule I, Calculation B, Line 2; it may not exceed the maximum annual exclusion per disabled person.
Have the physician certify the disability
In the certification, enter the disabled taxpayer's name and TIN and the retirement date (MM DD YYYY). The physician adds name, address, phone number, signature and date. If both spouses or partners claim the exclusion, use the second certification.
Review and download the completed PDF
Check that names and TINs match Form D-40 and that the lines are rounded and blank where zero. Download or print the completed PDF from FillingPDF and attach it, with the signed certification(s), to your Form D-40.
How to submit D-2440
Form D-2440 is not submitted on its own: attach it to your Form D-40, and the form does not print a separate address or portal.
- With Form D-40: the form says "Attach to Form D-40." Include the completed D-2440 and the physician's certification(s) with the return, following the channels that apply to your D-40.
- Physician's certification: attach the signed certification for each person claiming the exclusion, unless you filed one for this disability in a previous year.
- Transfer the result: enter the Line 10 amount on Form D-40, Schedule I, Calculation B, Line 2 (see the D-40 instructions).
For D-40 filing channels and addresses, check the OTR page for the 2025 D-2440 at https://otr.cfo.dc.gov/publication/2025-d-2440 and the D-40 instructions. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels described above.
Common mistakes to avoid
- Including a lump-sum payment for accrued annual leave on Line 1; the instructions say it is part of gross income for the year you received it.
- Counting payments from a retirement or profit-sharing plan that has no disability retirement provision; they do not qualify for the exclusion.
- Claiming the exclusion on a separate return when you are married or registered domestic partners; the instructions require a joint return.
- Filing only one physician's certification when both spouses or registered domestic partners claim the exclusion; each must file one.
- Filing another certification after answering Yes to the previous-years question, or skipping the certification after answering No.
- Leaving out the spouse's or registered domestic partner's personal information on a joint return because that person is not disabled.
- Not filling in the oval on Line 5 when federal adjusted gross income from Form D-40, Line 4 is a loss.
- Writing cents or zero amounts, or using lowercase and non-black ink; the form asks for CAPITAL letters in black ink, amounts rounded to the nearest dollar, and blank lines when the amount is zero.
- Forgetting to attach the form to Form D-40, or not carrying Line 10 to Schedule I, Calculation B, Line 2.
Frequently asked questions
What is Form D-2440 used for?
Form D-2440 determines the amount of disability income you may exclude from the federal adjusted gross income you report on DC Form D-40. You enter the Line 10 result on Line 2 of Calculation B of Schedule I of Form D-40.
Is Form D-2440 a DC property tax form?
No. Form D-2440 is a disability income exclusion schedule attached to Form D-40 and reduces your DC taxable income. It is issued by the DC Office of Tax and Revenue, but it does not concern property tax.
Who can claim the disability income exclusion on Form D-2440?
You must meet every requirement: a joint return if married or registered domestic partners, disability payments received in 2025, under age 65 on December 31, 2025, retired on disability while permanently and totally disabled, and below your employer's retirement age on January 1, 2025.
Do I need a physician's certification every year?
No. If you filed a physician's certification for this disability in previous years, check Yes and do not file another. If you did not, you must file the certification printed on Form D-2440 and attach it to Form D-40.
Which payments should I leave out of Line 1?
Do not include a lump-sum payment for accrued annual leave when you retired on disability; it is part of gross income for the year received. Payments from a retirement or profit-sharing plan without a disability retirement provision also do not qualify.
What do I do with the Line 10 amount?
Enter it on Form D-40, Schedule I, Calculation B, Line 2 (see the D-40 instructions). It is the amount you may use to reduce your DC taxable income, and it may not exceed the maximum annual exclusion per disabled person.
Where do I send Form D-2440?
Attach it to your Form D-40; the form prints no separate address. Submit it with the D-40 using the filing channels that apply to that return, and check the OTR page for the 2025 D-2440 or the D-40 instructions for details.
Can I fill out Form D-2440 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 attach the completed form to your Form D-40.
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