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Print Clear Government of the District of Columbia This is a FILLIN format. Please do not handwrite any data on this form other than your signature. l *000770110002* D77 Extension of Time to File.

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District of Columbia Estate Tax With the adjustments, the 2023 exemption amount is expected to increase to $4,528,800 per person, up from $4,254,800 per person in 2022. Unlike the federal exemption, there is no provision for portability of the DC estate tax exemption between spouses.

If your estate owes estate tax, how much will it actually owe? In D.C., the tax rate currently ranges from 11.2% to 16%. Taxes are applied only to the portion of the estate over $4 million, and the rate increases with the size of the estate. For the exact D.C. estate tax rates, see the D-76 computation worksheets.

If you owe D.C. income taxes, you will either have to submit a D.C. tax return or extension by the April 18, 2023 tax deadline in order to avoid late filing penalties.

You must file a DC tax return if: You were a resident of the District of Columbia and you were required to file a federal tax return. Your permanent residence was in the District of Columbia for either part of or the full taxable year.

Washington, D.C. does levy an estate tax on the estates of certain people after they have died. Specifically, the D.C. estate tax applies to any estate worth more than $4,254,800 in 2022. This is up from past years. The rate of the DC estate tax is graduated and runs from 11.2% to 16%.

An estate tax return (Form 706) must be filed if the gross estate of the decedent (who is a U.S. citizen or resident), increased by the decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death, as shown in the table below.

The District of Columbia estate tax return must be filed by the Personal Representative responsible for administering the estate. Where should returns be sent? Mail returns and payments to the Office of Tax and Revenue, Audit Division, Estate Tax Unit, P.O. Box 556 Washington, DC, 20044-0556.

District of Columbia Estate Tax With the adjustments, the 2023 exemption amount is expected to increase to $4,528,800 per person, up from $4,254,800 per person in 2022. Unlike the federal exemption, there is no provision for portability of the DC estate tax exemption between spouses.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232