Form D-2440, Disability Income Exclusion, is the form the District of Columbia Office of Tax and Revenue (OTR) publishes for tax year 2025 to work out how much disability income you may exclude from the federal adjusted gross income reported on DC Form D-40. It also carries the Physician's Certification of Permanent and Total Disability that supports the claim. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the OTR, and the finished form is attached to your Form D-40.
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What is D-2440?
Form D-2440, Disability Income Exclusion, is the District of Columbia 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 form has four working parts. The first collects personal information for you and, on a joint return, for your spouse or registered domestic partner: birth date, retirement date, employer and payor. The second, Lines 1 to 4, totals the disability payments you received in 2025. The third, Lines 5 to 10, applies the limitation on the exclusion: it starts from the federal adjusted gross income and taxable Social Security income on your Form D-40, subtracts the amount DC uses to reduce excludable disability income, and produces the disability income payment excludable on Line 10. The fourth is the 2025 Physician's Certification of Permanent and Total Disability, printed twice, once on each page.
The result on Line 10 is entered on Schedule I, Calculation B, Line 2 of Form D-40. The form states a maximum annual exclusion per disabled person, printed under Line 10 and in the instructions on page 2, so the amount you carry over cannot exceed it.
Payments from a retirement plan or profit-sharing plan that has no provision for disability retirement do not qualify. The form is attached to Form D-40 and is not filed alone.
Who needs to file D-2440?
You may file Form D-2440 only if you meet all of the requirements 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 the OTR that you chose to treat the disability income as a pension.
On a joint return, give the personal information for both spouses or registered domestic partners, even if one of you is not disabled and is not claiming the exclusion. If both of you claim it, each of you needs a physician's certification.
The physician completes and signs the certification. The instructions ask the physician to certify that the taxpayer stopped active employment because of the permanent disability and retired on the date the disability began. Permanent and total disability means you cannot engage in any substantial gainful activity because of a physical or mental condition that has lasted continuously for at least a year, will last at least a year, or is fatal.
When to file D-2440
Complete Form D-2440 when you prepare your 2025 DC Form D-40 and want to claim the disability income exclusion; it is attached to that return. The form prints no separate due date, so its timing follows the Form D-40 it accompanies.
Two dates decide whether you qualify: you must have been under age 65 on December 31, 2025, and you must not yet have reached your employer's retirement age under its retirement program on January 1, 2025. The disability payments must have been received during 2025.
The physician's certification is a one-time filing. If you filed one for this disability in a previous year, do not file another; answer Yes to the question on the form. If you have not, 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 and signed by your physician, unless you filed one for this disability in a previous year.
- A separate physician's certification for your spouse or registered domestic partner, when both of you claim the exclusion and neither filed one in a previous year.
How to fill out D-2440
Enter your name and TIN
At the top, enter your name as shown on Form D-40 and your taxpayer identification number (TIN). Print in capital letters and leave blank any line that does not apply.
Complete your personal information
Enter your date of birth and the date you retired, both as MMDDYYYY, then your employer's name and the payor if it is not your employer.
Add your spouse's information
On a joint return, enter your spouse's or registered domestic partner's date of birth, retirement date (MMDDYYYY), employer and payor, even if that person is not disabled or not claiming the exclusion.
Answer the prior certification question
Check Yes or No for whether you filed a physician's certification for this disability in previous years. If Yes, do not file another; if No, you must file the certification printed on the form.
Report disability payments on Lines 1 to 3
Use the You column and, if married or registered domestic partners, the spouse column too. On Line 1 enter total disability payments received in 2025, leaving out any lump-sum annual leave payment. For a part week of payments, use the example in the instructions for Line 2, then round to the nearest dollar.
Total your income on Line 4
Add the amounts for you and your spouse or registered domestic partner from Line 3 and enter the total on Line 4.
Enter Form D-40 amounts on Lines 5 to 7
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. Line 7: subtract Line 6 from Line 5.
Apply the reduction on Lines 8 and 9
Line 8 shows the amount DC uses to reduce excludable disability income, already printed on the form. Complete Line 9 as the form directs; it is the figure you subtract from Line 4 next.
Figure the excludable amount on Line 10
Subtract Line 9 from Line 4. Enter the result on Schedule I, Calculation B, Line 2 of Form D-40, and do not exceed the maximum annual exclusion per disabled person printed under Line 10.
Complete the physician's certification
Enter the disabled taxpayer's name, TIN and retirement date (MM DD YYYY). The physician adds his or her name, address, phone number, signature and date. Each spouse claiming the exclusion needs a separate certification.
Review, download and attach to Form D-40
Check every line against your Form D-40 and the instructions, then download or print the completed PDF from FillingPDF. Attach it, with the signed certification, to Form D-40.
How to submit D-2440
Form D-2440 is not submitted on its own: you attach it to your DC Form D-40, and the pair travels together.
- With Form D-40: attach the completed Form D-2440, including the physician's certification for each person claiming the exclusion, to your Form D-40. Submit the return through the filing channels given in the Form D-40 instructions. Form D-2440 prints no separate mailing address, portal or appointment rule.
- Carry the result to the return: enter Line 10 of Form D-2440 on Schedule I, Calculation B, Line 2 of Form D-40. The form refers you to the D-40 instructions for this step.
- Physician's certification: the physician signs and dates it. Each spouse or registered domestic partner who claims the exclusion attaches a separate certification, unless one was filed in a previous year.
Print in capital letters using black ink if you complete the form by hand. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing another physician's certification when you already filed one for this disability in a previous year; the form says not to.
- Leaving out your spouse's or registered domestic partner's personal information on a joint return because your spouse is not disabled; the instructions ask for it regardless.
- Including on Line 1 a lump-sum payment for accrued annual leave received when you retired on disability; that payment is part of gross income for the year received.
- Counting payments from a retirement or profit-sharing plan that has no provision for disability retirement; they do not qualify for the exclusion.
- Not filling in the oval on Line 5 when your federal adjusted gross income from Form D-40, Line 4 is a loss.
- Writing 0 on lines that do not apply or entering cents; the form says to leave such lines blank and round cents to the nearest dollar.
- Filling out the form in lowercase or in a color other than black ink; the form asks for capital letters in black ink.
- Carrying to Schedule I an exclusion above the maximum annual amount per disabled person stated under Line 10.
- Sending a physician's certification for only one spouse when both claim the exclusion; each person claiming needs a certification.
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. The amount on Line 10 goes on Schedule I, Calculation B, Line 2 of Form D-40, where it reduces your DC taxable income.
Is Form D-2440 a DC property tax form?
No. Although people search for it with terms like dc property tax, Form D-2440 is not a property tax form. It is a DC Office of Tax and Revenue form for the Disability Income Exclusion, and it is attached to Form D-40, where its result lowers the federal adjusted gross income you report.
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, retirement on disability while permanently and totally disabled, not yet at your employer's retirement age on January 1, 2025, and no election to treat the income as a pension.
Do I need a physician's certification every year?
No. The certification is needed only if you have not filed one for this disability in a previous year. If you have, answer Yes to the question on the form and do not file another. If both spouses or registered domestic partners claim the exclusion, each needs one.
What counts as disability payments on Line 1?
Line 1 is the total disability payments you received in 2025. Do not include a lump-sum payment for accrued annual leave paid when you retired on disability, and note that payments from a retirement or profit-sharing plan without a disability retirement provision do not qualify.
Where do I send Form D-2440?
Attach it to your DC Form D-40 rather than sending it alone; the form prints no separate address. Submit the return through the channels in the Form D-40 instructions, and carry Line 10 to Schedule I, Calculation B, Line 2.
Do I fill in my spouse's information if my spouse is not disabled?
Yes. On a joint return the instructions ask you to provide the personal information for your spouse or registered domestic partner even if that person is not disabled and is not claiming an exclusion. Only a spouse who claims the exclusion needs a physician's certification.
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 the OTR; you attach it to Form D-40 and submit it through the channels that apply to that return.
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