If you live in the District of Columbia and expect to owe $100 or more in DC income tax after withholding and credits, you have to make DC estimated tax payments four times a year using Form D-40ES. The deadlines fall on April 15, June 15, September 15, and January 15 of the following year, and underpayments accrue interest at 10% annually, compounded daily.
Who Has to Pay
Two conditions trigger the requirement: you’re required to file a DC income tax return, and you expect to owe at least $100 for the year after subtracting withholding and credits.1Office of the Chief Financial Officer. 2026 D-40ES Estimated Payment for Individual Income Tax If your withholding keeps the balance under $100, you don’t need to file estimated vouchers.
The threshold catches more people than you’d expect. A W-2 employee who picks up consulting work, sells stock at a gain, or collects rent can cross it easily. So can a retiree whose pension withholding doesn’t fully cover DC tax. Run the numbers early rather than guessing.
Quarterly Due Dates
If you file your declaration by April 15, you pay in four equal installments:
- Voucher 1: April 15
- Voucher 2: June 15
- Voucher 3: September 15
- Voucher 4: January 15 of the following year
These dates are set by DC Code ยง 47-1812.07.2D.C. Law Library. District of Columbia Code 47-1812.07 – Payment of Tax If you don’t realize you’ll owe estimated tax until after April 15, the schedule compresses. Start between April 15 and June 15, and you split the full year’s estimate across three remaining payments. Start between June 15 and September 15, and you split it across two. Start after September 15, and the entire amount is due at once.
When a due date falls on a weekend or legal holiday, it moves to the next business day.1Office of the Chief Financial Officer. 2026 D-40ES Estimated Payment for Individual Income Tax DC’s Emancipation Day, April 16, is a local legal holiday that can push the April deadline. In 2026 it falls on Thursday, so the April 15 date is unaffected.3District Personnel Manual. Legal Public Holidays 2026 Watch for it in future years when April 16 lands on a Friday or April 15 falls on a weekend.
How to Calculate Each Payment
Start with expected gross income for the year, then subtract the standard deduction or your itemized deductions, whichever is larger. The 2026 DC standard deduction is $16,100 for single filers or married filing separately, $24,150 for head of household, and $32,200 for married filing jointly or qualifying widow(er). Add $1,650 if you’re 65 or older or blind, or $2,050 if you’re also unmarried and not a surviving spouse.1Office of the Chief Financial Officer. 2026 D-40ES Estimated Payment for Individual Income Tax
Apply the 2026 DC rate table to your estimated taxable income:
- Up to $10,000: 4%
- $10,001 to $40,000: $400 plus 6% of the amount over $10,000
- $40,001 to $60,000: $2,200 plus 6.5% of the amount over $40,000
- $60,001 to $250,000: $3,500 plus 8.5% of the amount over $60,000
- $250,001 to $500,000: $19,650 plus 9.25% of the amount over $250,000
- $500,001 to $1,000,000: $42,775 plus 9.75% of the amount over $500,000
- Over $1,000,000: $91,525 plus 10.75% of the amount over $1,000,000
These brackets have been in place since 2022 and are unchanged for 2026.4D.C. Law Library. District of Columbia Code 47-1806.03 – Tax on Residents and Nonresidents, Imposition and Rates
Subtract any expected employer withholding and credits from the total. Divide the remainder by four. That’s each quarterly payment. The D-40ES booklet includes a worksheet that walks through each step, which helps if you have multiple income streams or expect to claim credits.
Safe Harbors That Avoid Interest
DC won’t charge underpayment interest if your combined payments and withholding meet one of two tests. The current-year test requires at least 90% of the tax you actually owe for the year. The prior-year test requires at least 110% of the tax shown on your previous DC return, provided that return covered a full 12 months.5D.C. Law Library. District of Columbia Code 47-4203 – Underpayment of Estimated Tax by Individuals1Office of the Chief Financial Officer. 2026 D-40ES Estimated Payment for Individual Income Tax If your income swings year to year, the prior-year test is usually safer because it gives you a fixed target.
If your income arrives unevenly, DC also allows an annualized income installment method. You calculate each installment from income actually earned through that point in the year rather than paying equal quarters. Compute it on Form D-2210 and check the Annualized Income box.6Office of Tax and Revenue. Underpayment of Estimated Tax Interest
What Underpayment Costs
Miss the safe harbors and DC charges 10% annual interest, compounded daily, on each underpaid installment.7D.C. Law Library. District of Columbia Code 47-4201 – Interest on Underpayments The rate is set by statute and has been 10% since 2003. Daily compounding makes the effective cost slightly higher than a flat 10%.
Interest runs from each installment’s due date until the earlier of the payment date or the annual return filing deadline. If you underpay in April but catch up in September, you owe interest only for those five months on the shortfall. The Office of Tax and Revenue calculates this automatically when you file your D-40, so you don’t need to run the numbers yourself. Knowing the rate still helps when you’re deciding whether to scramble for a deadline or just accept the interest.
How to Pay
The fastest route is MyTax.DC.gov. Log in, select the estimated tax payment type, enter the amount and quarter, and save the confirmation number. ACH bank transfers are free.8Office of Tax and Revenue. Payment Options
Credit and debit card payments through the portal carry a 2.25% convenience fee.8Office of Tax and Revenue. Payment Options On a $5,000 payment that’s an extra $112.50, so the free bank transfer is usually the better choice.
For paper, mail your check or money order with the D-40ES voucher to the Office of Tax and Revenue, PO Box 96018, Washington, DC 20090-6018. Make the check payable to the DC Treasurer and write your Social Security Number, “D-40ES,” and the tax year on the check. A returned check or failed electronic payment triggers a $65 dishonored payment fee on top of any underpayment interest.1Office of the Chief Financial Officer. 2026 D-40ES Estimated Payment for Individual Income Tax
After any payment, check your account balance on MyTax.DC.gov to confirm the funds posted to the correct quarter. Misapplied payments can look like missed ones in the system, and fixing that later takes more effort than a quick verification up front.