How Do I File Taxes for a Deceased Person in District of Columbia?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final District of Columbia income tax return (D-40) must be filed for income earned through the date of death.D.C. Code §§ 47-3702, 47-3705, 47-3710, 47-3716Verified May 30, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and District of Columbia fiduciary return (D-41) may also be required. Estates exceeding $$4,988,400 must also file a District of Columbia estate tax return.
The final federal and District of Columbia income tax returns are due april 15 following year of death (6-month extension via fr-127).D.C. Code §§ 47-3702, 47-3705, 47-3710, 47-3716Verified May 30, 2026 The fiduciary return is due april 15 (calendar year); 6-month extension via fr-127f.
Yes. Probate court cannot approve final account unless estate tax has been paid in full or no tax is due (D.C. Code § 47-3716). OTR issues certification of payment under D.C. Code § 47-3710. File D-76 and pay all estate tax via MyTax.DC.gov, then submit evidence of clearance to DC Superior Court Probate Division.D.C. Code §§ 47-3702, 47-3705, 47-3710, 47-3716Verified May 30, 2026 Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. District of Columbia imposes a state estate tax on estates exceeding $$4,988,400.D.C. Code § 47-3702Verified May 30, 2026 This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the District of Columbia death tax calculator.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the District of Columbia estate tax return (for estates over $$4,988,400).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The District of Columbia executor checklist covers all filing responsibilities in order.
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District of Columbia Estate Planning Resources
In-depth guides covering District of Columbia probate laws, trust requirements, and estate planning strategies.
