Form D-4A is the District of Columbia’s Certificate of Nonresidence, and you give it to your employer’s payroll department to stop DC income tax from being withheld from your paycheck. If your permanent home is outside the District and you won’t maintain a place of abode in DC for 183 days or more during the tax year, you qualify as a nonresident and should submit the form as soon as you start a DC job.1Government of the District of Columbia. Form D-4A Certificate of Nonresidence in the District of Columbia The form is not mailed to the DC government, and it isn’t limited to Maryland and Virginia commuters — any nonresident who works in DC can use it.
Who Can File Form D-4A
You qualify if both of these are true for the entire tax year:2Office of Tax and Revenue – Government of the District of Columbia. Certificate of Nonresidence in the District of Columbia (Form D-4A)
- Your permanent residence is outside DC.
- You do not maintain a place of abode in the District for 183 days or more.
D.C. Code § 47-1801.04(42) defines a resident as anyone domiciled in the District at any point during the tax year, plus anyone who maintains a place of abode there for 183 days or more even if domiciled elsewhere.3D.C. Law Library. District of Columbia Code Division VIII General Laws 47-1801.04 If either definition fits you, you can’t use the D-4A. The 183 days don’t have to be consecutive; it’s an aggregate for the full tax year.
Whether you commute from Arlington, take the train in from Pennsylvania, or telework from another state entirely, the same two-part test applies.1Government of the District of Columbia. Form D-4A Certificate of Nonresidence in the District of Columbia
Active-Duty Military and Spouses
An active-duty servicemember stationed in DC under military orders doesn’t become a DC resident just by living there. Under 50 U.S.C. § 4001, the servicemember keeps the domicile of the state they consider home, and military pay isn’t taxable by DC if the servicemember isn’t a DC domiciliary.4Office of the Law Revision Counsel. 50 USC 4001 Residence for Tax Purposes The form’s instructions also list a servicemember’s spouse as eligible, provided the spouse shares the servicemember’s legal residence under the Military Spouses Residency Relief Act.5Government of the District of Columbia Office of the Chief Financial Officer Office of Tax and Revenue. OTR Notice 2009-13 Taxation of Compensation of Military Members and Spouses
How to Fill Out the Form
The D-4A is one page. Download it from the DC Office of Tax and Revenue’s withholding forms page.6District of Columbia Office of Tax and Revenue. Withholding Tax Forms The fields ask for:1Government of the District of Columbia. Form D-4A Certificate of Nonresidence in the District of Columbia
- The tax year the certificate covers, at the top.
- Your first name, middle initial, last name, and Social Security number.
- A temporary DC address, if you have one (a weekday rental, for example). Leave blank if you have no DC address.
- Your permanent address outside DC, including street, apartment number, city, state, ZIP+4, and country or U.S. commonwealth.
- Your signature and the date.
Signing the form certifies, under penalty of law, that your permanent residence is not in DC and that you will not reside in the District for 183 days or more during the tax year. If either statement isn’t true, don’t sign it.
Where to Submit It and When
Hand the completed form to your employer’s payroll or human resources department. Your employer keeps it on file; you do not send it to the Office of Tax and Revenue.1Government of the District of Columbia. Form D-4A Certificate of Nonresidence in the District of Columbia Check your next pay stub to confirm DC income tax is no longer being deducted.
The certificate covers a single tax year, so submit a new one at the start of each calendar year or whenever your employer asks. If you change jobs mid-year, file the form with the new employer immediately. Any delay means DC tax gets withheld until the certificate is on file.
Getting Back DC Tax That Was Already Withheld
If your employer withheld DC income tax before you filed the D-4A, or continued withholding despite having one on file, you can claim the money back with Form D-40B, the Nonresident Request for Refund. File it with the Office of Tax and Revenue after the close of the calendar year at P.O. Box 7861, Washington, D.C. 20044-7861.7Government of the District of Columbia Office of the Chief Financial Officer Office of Tax and Revenue. D.C. Nonresident Request for Refund or Ruling
A few rules apply to the D-40B:
- Answer every question. Incomplete forms are delayed.
- Attach the W-2s that support the DC withholding you’re asking back.
- If your W-2 shows a DC address, also attach a signed copy of the state return you filed in your home state.
- Joint filings are not allowed. Each person files their own D-40B.
- File a separate D-40B for each tax year you’re claiming.
The refund deadline is the later of three years from the return’s due date or three years from the date the tax was paid.8Government of the District of Columbia Office of the Chief Financial Officer Office of Tax and Revenue. OTR Revenue Ruling 2008-01 Refunds Statute of Limitations Miss it and the refund is forfeited.
If You Become a DC Resident
If you move into the District, sign a DC lease, buy property there, or cross the 183-day threshold during the year, you’re a DC resident for tax purposes and can no longer rely on your D-4A. File Form D-4, the DC Withholding Allowance Certificate, with your employer promptly so DC tax starts coming out of your wages.2Office of Tax and Revenue – Government of the District of Columbia. Certificate of Nonresidence in the District of Columbia (Form D-4A) The longer you wait, the larger the balance owed when you file your DC return.
Penalties for a False Certificate
Because the certification is made under penalty of law, filing a D-4A while you actually live in DC exposes you to prosecution under D.C. Code § 47-4106. Knowingly submitting a false tax document is a misdemeanor punishable by a fine of up to $5,000, up to 180 days in jail, or both, plus the costs of prosecution.9D.C. Law Library. District of Columbia Code 47-4106 Fraud and False Statements On top of the criminal exposure, you’d owe the DC income tax that should have been withheld, plus interest and a possible 75% civil fraud penalty on the underpayment.
DC’s Office of Tax and Revenue cross-references payroll data against its own residency records, so a DC driver’s license, DC vehicle registration, or DC voter registration paired with a nonresident certificate is easy to spot. The form takes about five minutes; the honest version is the only one worth filing.