How Do I File Taxes for a Deceased Person in District of Columbia?

District of Columbia requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and D-40.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

District of Columbia

Final income tax return

A final state return is required for income earned through the date of death.

Form: D-40
Due: April 15 following year of death (6-month extension via FR-127)

Mark the "deceased" oval on the D-40. Do not prorate the decedent's income, exemptions, or deductions to the date of death unless a D-41 is filed for the rest of the year.

D-40 File online

Tax clearance

District of Columbia requires tax clearance before distribution

Where the personal representative is required to file a federal estate tax return, the probate court cannot approve the final account unless it finds the DC estate tax (with interest) has been paid in full or that no tax is due (D.C. Code § 47-3716).

District of Columbia tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
District of Columbia estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Gross income of $1+ (estates) or $100+ (trusts) — D.C. Code § 47-1805.02(2)).
District of Columbia estate tax return: The estate value ($0) is below District of Columbia's $4,988,400 filing threshold. District of Columbia's filing test uses the gross estate.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and District of Columbia requires a final state income tax return (D-40) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a District of Columbia fiduciary return (D-41) may also be required. A District of Columbia estate tax return must also be filed when the federal gross estate exceeds $4,988,400, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. The final District of Columbia return is due April 15 following year of death (6-month extension via FR-127). The District of Columbia fiduciary return is due April 15 (calendar year); 6-month extension via FR-127F. The District of Columbia estate tax return (D-76) is due 10 months after date of death (D.C. Code § 47-3705).

Yes. Where the personal representative is required to file a federal estate tax return, the probate court cannot approve the final account unless it finds the DC estate tax (with interest) has been paid in full or that no tax is due (D.C. Code § 47-3716). Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. District of Columbia imposes a state estate tax on an estate above $4,988,400. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate exceeds $4,988,400, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the District of Columbia estate tax return (required when the federal gross estate exceeds $4,988,400).

Tax Filing After Death in District of Columbia

After a death in District of Columbia, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

District of Columbia imposes a state estate tax on estates exceeding $4,988,400, and the return-filing test is broader than the exemption — it runs on the federal gross estate, so some estates file even though no tax is due. The District of Columbia death tax calculator estimates the liability.

Filing deadlines depend on the type of return. The final District of Columbia income tax return is due April 15 following year of death (6-month extension via FR-127). The state estate tax return (D-76) is due 10 months after date of death (D.C. Code § 47-3705). The District of Columbia estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
D.C. Code § 47-1806.03
D.C. Code § 47-3702
D.C. Code §§ 47-1805.02, 47-3702, 47-3705, 47-3710, 47-3716

Data sourced from District of Columbia statutes and official state code. How we research.

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