Form FR-147, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the Government of the District of Columbia statement, published by the DC Office of Tax and Revenue (OTR), that a surviving spouse, registered domestic partner, administrator, executor or other claimant signs to request DC income tax overpaid by or for a person who has died. The 2025 edition is attached to the deceased's Form D-40. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by OTR at otr.cfo.dc.gov.
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What is FR-147?
Form FR-147, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the District of Columbia form on which a claimant states who they are, how they relate to a deceased taxpayer, and asks for a refund of DC income tax overpaid by or on behalf of that person.
The DC Office of Tax and Revenue (OTR) publishes the 2025 edition, revised 12/2025. The form is a statement, not a tax return: it travels with the deceased's D-40, the return to which the form says it must be attached.
The form has three blocks:
- Personal information: the deceased's name, taxpayer identification number (TIN) and date of death, plus the name and home address of the person claiming the refund.
- Statement of Claimant: your relationship to the deceased and four yes/no questions about a will, the appointment of an executor or administrator, and how the refund will be paid out.
- Signature: a declaration under penalties of law that the claim is correct, with your signature, date, telephone number and TIN.
The form tells you what happens if you cannot answer yes to paying the refund out to beneficiaries under the laws of the state where the deceased was a legal resident: the refund cannot be made until you submit a court certificate showing your appointment as personal representative, or other evidence that you are entitled under DC law to receive it.
Who needs to file FR-147?
The person claiming a refund of DC income tax due a deceased taxpayer completes Form FR-147. The form asks you to fill in only one relationship to the deceased:
- Spouse or registered domestic partner;
- Administrator;
- Executor;
- Other, with the relationship written in the Specify space.
If you file as an administrator or executor, the form tells you to attach a copy of the court certificate of appointment. If an executor or administrator has not been appointed, the form asks whether one will be, and if you cannot confirm that you will pay the refund out to beneficiaries according to the laws of the state where the deceased was a legal resident, you must submit a court certificate showing your appointment as personal representative or other evidence that DC law entitles you to the refund.
The form concerns refunds of DC income tax only. It is attached to the deceased's D-40, so it applies when a D-40 is being filed for the deceased and a refund is due.
When to file FR-147
File Form FR-147 when you file the deceased's D-40 and claim a refund for the deceased, because the form instructs you to attach it to that return. No separate due date is printed on the form, so it follows the timing of the D-40 it accompanies. The form is dated "Revised 12/2025" and is the 2025 edition, so use it for the 2025 tax year return. Have the death certificate (or other proof of death) ready before you start, along with the court certificate of appointment if you are an administrator or executor. For any filing deadline that applies to the D-40, check OTR at otr.cfo.dc.gov.
Documents you need
- A copy of the death certificate or other proof of death, attached with Form FR-147 to the deceased's D-40.
- A copy of the court certificate of appointment, only if you are filing as an administrator or executor.
- A court certificate showing your appointment as personal representative, or other evidence that you are entitled under DC law to receive the refund, only if you answer No to paying the refund out to beneficiaries under the laws of the state where the deceased was a legal resident.
- The deceased's Form D-40, to which Form FR-147 is attached.
How to fill out FR-147
Enter the deceased's details
Under Personal information, enter the deceased's first name, middle initial and last name, the deceased's taxpayer identification number (TIN), and the date of death in MMDDYYYY format.
Enter your name as claimant
Enter the first name, middle initial and last name of the person claiming the refund.
Enter your home address
Enter your home address (number, street and suite or apartment number if applicable), then city, state, ZIP code and the +4 digits.
Select your relationship to the deceased
Under Statement of Claimant, fill in only one: Spouse/registered domestic partner, Administrator, Executor or Other. If you choose Other, write the relationship in the Specify space.
Answer the will question
Mark Yes or No for whether the deceased left a will.
Answer the appointment questions
Mark Yes or No for whether an executor or administrator has been appointed for the estate. If you answer No, mark Yes or No for whether one will be appointed.
Answer the payout question
Mark Yes or No for whether you will pay out the refund to beneficiaries according to the laws of the state where the deceased was a legal resident. If you answer No, a refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence of your entitlement under DC law.
Enter your TIN and relationship
Enter the claimant's TIN and your relationship to the deceased in the spaces provided above the Signature block.
Sign, date and add your phone number
Sign and date the declaration that the claim is correct to the best of your knowledge, and enter your telephone number.
Review, download and attach
Check every entry, then download or print the completed PDF from FillingPDF. Attach it to the deceased's D-40 with the death certificate copy or other proof of death and, for an administrator or executor, the court certificate of appointment.
How to submit FR-147
Form FR-147 is not filed alone: the form directs you to attach it to the deceased's D-40, so it is submitted through whatever channel you use for that return. The form prints no separate mailing address, portal or appointment rule.
Assemble the package in this order of attachment:
- Form FR-147, signed and dated.
- A copy of the death certificate or other proof of death.
- A copy of the court certificate of appointment, if you are filing as an administrator or executor.
Print in capital letters with black ink if you complete the form by hand, as the form instructs. For the D-40 filing channels and addresses, see the DC Office of Tax and Revenue at otr.cfo.dc.gov. FillingPDF lets you fill out and download the PDF; submission follows the channels that apply to the D-40.
Common mistakes to avoid
- Filing Form FR-147 on its own instead of attaching it to the deceased's D-40, as the form directs.
- Leaving out the copy of the death certificate or other proof of death.
- Filing as an administrator or executor without attaching a copy of the court certificate of appointment.
- Marking more than one box under your relationship to the deceased; the form says to fill in only one.
- Answering No to the beneficiary payout question and not supplying a court certificate or other evidence of entitlement; the form says no refund can be made until you do.
- Entering the date of death in a format other than MMDDYYYY.
- Completing the form by hand in lowercase letters or in a color other than black; the form asks for capital letters in black ink.
- Submitting the form without your signature, date and telephone number in the Signature block.
Frequently asked questions
What is Form FR-147 used for?
Form FR-147 is the DC Office of Tax and Revenue statement a claimant signs to request a refund of DC income tax overpaid by or on behalf of a deceased taxpayer. It is attached to the deceased's D-40 together with proof of death.
Is Form FR-147 a DC property tax form?
No. The declaration on Form FR-147 requests a refund of DC income tax overpaid by or on behalf of the deceased, and the form is attached to the deceased's D-40. It does not deal with property tax; check OTR at otr.cfo.dc.gov for those forms.
Who can sign Form FR-147?
The person claiming the refund signs it. The form lists the claimant's relationship as spouse or registered domestic partner, administrator, executor or other, and you fill in only one. Administrators and executors must also attach a court certificate of appointment.
What do I attach to Form FR-147?
Attach the form to the deceased's D-40 with a copy of the death certificate or other proof of death. If you file as an administrator or executor, also attach a copy of the court certificate of appointment.
What if no executor or administrator has been appointed?
Answer the form's questions on whether one has been appointed and whether one will be. If you will not pay the refund to beneficiaries under the laws of the deceased's state of legal residence, no refund can be made until you submit a court certificate of appointment or other evidence of entitlement.
Can I fill out Form FR-147 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with OTR; you submit it with the deceased's D-40 through the agency's channels.
What format do I use for the date of death?
Use MMDDYYYY, as printed beside the date of death box. The form also asks that entries be printed in capital letters using black ink if you complete it by hand.
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