ROD 25, Claim for Refund, is the form the District of Columbia Office of Tax and Revenue (OTR), through its Recorder of Deeds, uses to consider a request to refund recordation tax or transfer tax already paid on a recorded document. The claimant swears to the claim before a notary and explains the reason for the refund. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its cover memo are published by OTR at otr.cfo.dc.gov.
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What is ROD 25?
ROD 25 - Claim for Refund is the District of Columbia form on which a person who paid recordation tax or transfer tax asks the Recorder of Deeds, part of the Office of Tax and Revenue (OTR) under the Office of the Chief Financial Officer, to refund it.
The form has two parts. The first block identifies the claim: the date (mm/dd/yyyy), the property description (square, suffix(es) and lot(s)), the instrument number and the date recorded, the taxpayer's name, address, daytime telephone number and email, and the amount paid as recordation tax and as transfer tax. Below it, the Explanation of Claim area asks for your reason or reasons and says you may attach evidence and add pages if you need more space.
The second part is a sworn statement. The claimant states that they are the person who paid the tax claimed and that they are lawfully entitled to the refund, and affirms under penalty of law that the statements are true. The claimant signs, and a notary public completes the "Subscribed and sworn to before me" block with seal and commission expiration date (mm/dd/yyyy).
A cover memo from the Recorder of Deeds, addressed to "Refund Claimant," lists the documentation required for a claim to be considered. The form is a claim for refund only; it is not used to pay or record a document.
Who needs to file ROD 25?
The person or entity that paid recordation tax or transfer tax to the D.C. Treasurer and believes it is entitled to a refund uses ROD 25. The Recorder of Deeds memo that accompanies the form sets a firm condition: the claimant and the maker of the check must be the same person or entity.
Claimants should expect these conditions from the form and memo:
- The claimant swears that they are the person who paid the tax claimed and are lawfully entitled to the refund.
- The claim form must be signed and notarized, with a clear explanation for the claim.
- Where more than one claimant signs, the form provides for the "Signature of Claimant(s)."
- Payment must be traceable: by a cancelled check made payable to D.C. Treasurer, or, if paid by automated clearing house (ACH) debit or credit, by a statement.
Someone who did not pay the tax, or whose name differs from the maker of the check, does not meet the memo's first requirement. The memo does not describe agents or representatives signing for a claimant.
When to file ROD 25
File ROD 25 after you have paid recordation tax or transfer tax and have grounds to claim it back. The form and its cover memo print no filing deadline, so the claim travels with its supporting documents whenever you submit it.
Before you submit, collect everything the memo requires: the notarized claim form, the cancelled check (front and back) or ACH statement, and a copy of the recorded document showing its document number and recording date. The memo says these are needed for the Recorder of Deeds to consider the claim. For questions about timing or status, the memo gives the Recorder of Deeds telephone numbers (202) 727-4TAX (4829) or 727-5374 and the website https://mytax.dc.gov.
Documents you need
- Signed and notarized ROD 25 refund claim form, with a clear explanation for the claim; the memo requires it for the claim to be considered.
- Photocopy of the front and back of the cancelled check made payable to D.C. Treasurer; the claimant and the maker of the check must be the same person or entity.
- Statement showing the payment, only if the payment was made by automated clearing house (ACH) debit or credit.
- Copy of the document that shows the document number and the recording date.
- Any other evidence that supports your claim; the form also lets you attach evidence and extra pages to the Explanation of Claim.
How to fill out ROD 25
Enter the date of the claim
At the top, enter today's date in the Date box in mm/dd/yyyy format.
Describe the property
Under Property Description, enter the Square (sf), Suffix(es) and Lot(s) of the property involved in the recorded document.
Enter the instrument number and date
Write the Instrument No. and the Date Recorded, as shown on the recorded document you will attach a copy of.
Enter the taxpayer's details
Fill in Taxpayer's Name, Address, Telephone Number (Day) and Email. The name must match the person or entity that made the check.
Enter the amounts paid
Under Amount Paid, enter the figures for Recordation Tax and Transfer Tax that you paid and are claiming, matching your cancelled check or ACH statement.
Write the explanation of claim
In Explanation of Claim, give your reason or reasons clearly. Add attachments if you need more space or want to include supporting evidence.
Sign the sworn statement
Enter the claimant's name in the sworn statement and sign under Signature of Claimant(s). The statement confirms you paid the tax claimed and are lawfully entitled to the refund.
Have the form notarized
The notary public completes the day, month and year of the "Subscribed and sworn to before me" line, signs, adds the Notary Seal and enters the commission expiration date in mm/dd/yyyy format.
Gather the supporting documents
Add the front and back of the cancelled check payable to D.C. Treasurer or the ACH statement, a copy of the document with its document number and recording date, and any other supporting evidence.
Review and download the completed PDF
Check every entry against your records, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit ROD 25
You can submit the claim for refund and supporting documentation in person, by mail or by email, according to the Recorder of Deeds memo.
- In person or by mail: Recorder of Deeds, 1101 4th Street, SW, Suite 500W, Washington, DC 20024.
- By email: send to [email protected] (Quality Assurance Specialist) and [email protected] (Deputy Recorder of Deeds), as the memo lists both addresses.
Whichever channel you use, send the complete package: the signed and notarized ROD 25, a photocopy of the front and back of the cancelled check payable to D.C. Treasurer (or the ACH statement), a copy of the document showing its document number and recording date, and any other evidence supporting your claim.
The memo lists the office telephone numbers as (202) 727-4TAX (4829) or 727-5374 and the website https://mytax.dc.gov. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing a claim when the claimant is not the maker of the check; the memo requires the claimant and the check maker to be the same person or entity.
- Submitting ROD 25 without notarization; the memo requires a signed and notarized claim form.
- Leaving the Explanation of Claim vague or blank; the memo asks for a clear explanation of the claim.
- Attaching only the front of the cancelled check; the memo asks for a photocopy of the front and back, with the check payable to D.C. Treasurer.
- Omitting the statement when payment was made by ACH debit or credit.
- Leaving out the copy of the recorded document showing its document number and recording date.
- Entering dates in a different format; the form's date and notary commission fields use mm/dd/yyyy.
- Skipping the instrument number, date recorded or square, suffix and lot in the property description.
Frequently asked questions
What is ROD 25, Claim for Refund?
ROD 25 is the Office of Tax and Revenue (OTR) Recorder of Deeds form for claiming a refund of recordation tax or transfer tax paid in the District of Columbia. It includes a property description, instrument number, amounts paid, an explanation of the claim and a sworn, notarized statement.
Who can file a claim for refund with the DC Recorder of Deeds?
The person or entity that paid the tax. The Recorder of Deeds memo requires that the claimant and the maker of the check be the same person or entity, and the form's sworn statement says the claimant is the person who paid the tax and is lawfully entitled to the refund.
Does ROD 25 have to be notarized?
Yes. The Recorder of Deeds memo says the claimant must furnish a signed and notarized refund claim form with a clear explanation for the claim. The form includes a block for the notary's signature, seal and commission expiration date.
What documents do I need to send with ROD 25?
A photocopy of the front and back of the cancelled check payable to D.C. Treasurer (or an ACH statement if you paid by ACH), a copy of the document showing its document number and recording date, and any other evidence supporting your claim.
Where do I send the DC claim for refund?
In person or by mail to Recorder of Deeds, 1101 4th Street, SW, Suite 500W, Washington, DC 20024. The memo also allows email to [email protected] and [email protected]. Telephone: (202) 727-4TAX (4829) or 727-5374.
Can I fill out ROD 25 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not notarize, file or send your claim, so you submit it to the Recorder of Deeds yourself through the channels the memo lists.
What if I paid by ACH instead of check?
Provide the statement showing the ACH debit or credit payment instead of the cancelled check. The memo still requires a signed, notarized claim form and a copy of the document with its document number and recording date.
Is ROD 25 the same as a DC property tax refund form?
ROD 25 covers recordation tax and transfer tax paid through the Recorder of Deeds, as its Amount Paid lines show. The form does not mention real property tax bills, so check with OTR for other refund questions.
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