A paper DC individual income tax return goes to one of two PO boxes run by the DC Office of Tax and Revenue, and which one depends on whether you owe money. If you’re expecting a refund or your return shows a zero balance, mail it to Office of Tax and Revenue, PO Box 96145, Washington, DC 20090-6145. If you’re sending a payment with your return, mail it to Office of Tax and Revenue, PO Box 96169, Washington, DC 20090-6169.1Office of Tax and Revenue. Mailing Addresses for DC Tax Returns That’s the answer to the question most people are asking when they look up where to mail a DC tax return. The rest is detail that keeps the envelope from getting stuck.
Which Address Matches Your Return
The split is about money flow, nothing else. OTR owes you, or you break even? Use PO Box 96145. You owe OTR? Use PO Box 96169. Both boxes accept the D-40 Individual Income Tax Return and the D-40EZ.1Office of Tax and Revenue. Mailing Addresses for DC Tax Returns
- Refund or zero balance: Office of Tax and Revenue, PO Box 96145, Washington, DC 20090-6145
- Payment enclosed: Office of Tax and Revenue, PO Box 96169, Washington, DC 20090-6169
Sending to the wrong box doesn’t lose your return, but it does slow it down, and a payment that posts late can trigger penalties even though you mailed on time.
Preparing the Envelope
If you’re including a payment, make the check or money order payable to the DC Treasurer and write your Social Security number and the tax year on the memo line.2Office of Tax and Revenue. Individual Income Tax Filing Enclose payment voucher D-40P with the check.3Office of Tax and Revenue. District of Columbia Individual Income Tax Forms and Instructions
Staple your W-2s and any 1099 statements showing DC tax withheld to the front of the D-40. Staple supporting schedules behind the return in the order the D-40 instruction booklet lists. Send the signed original, not a photocopy, and fold it once to fit a standard envelope.3Office of Tax and Revenue. District of Columbia Individual Income Tax Forms and Instructions Print your legal name, current address, and Social Security number clearly; illegible entries slow processing and can trigger identity-verification holds.
If You’d Rather Hand It Over
You can hand-deliver a return to OTR’s Customer Service Walk-In Center at 1101 4th Street SW, Suite W270, in Washington, DC.4Office of Tax and Revenue. OTR Customer Service Center OTR otherwise encourages filing electronically through MyTax.DC.gov for faster processing.5Office of Tax and Revenue. Individual Income Tax Forms
Proving You Mailed On Time
The mailbox rule treats a return postmarked by the deadline as timely, even if OTR receives it later. A USPS rule change effective December 2025 complicates that. Postmarks are now applied when mail reaches automated processing at a USPS facility rather than when the Postal Service first takes possession. For mail originating more than 50 miles from a regional processing center, the postmark can reflect a date one to three days after you dropped it off.6Taxpayer Advocate Service. New USPS Postmark Rules Could Affect if Your Tax Filing Is Considered on Time
If you’re mailing near the deadline, protect the date:
- Hand-stamped postmark: take the envelope to a post office counter and ask the clerk to stamp it in front of you.
- Certified mail with return receipt: gives you a tracking number and delivery confirmation. The certified fee is $5.30 and a return receipt is $4.40 on top of postage.
- IRS-designated private delivery services: specific service levels from DHL Express, FedEx, and UPS count as equivalent to a USPS postmark. Only service levels on the IRS’s approved list qualify.7Internal Revenue Service. Private Delivery Services (PDS)
Mailing three to five days early sidesteps most of the risk. Keep a copy of the full return and the mailing receipt either way.
Deadline and Extension
DC individual income tax returns for tax year 2025 are due on or before April 15, 2026. When a due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.5Office of Tax and Revenue. Individual Income Tax Forms
Form FR-127 gives you an automatic extension through October 15, 2026. The extension only buys time to file the paperwork. Any tax you owe is still due April 15, and penalty and interest start running after that date even with a valid extension on file.3Office of Tax and Revenue. District of Columbia Individual Income Tax Forms and Instructions
What Happens If It Arrives Late
DC charges separate penalties for filing late and paying late, and they stack. A late-filed return draws 5% of the unpaid tax per month, up to 25%. A separate 5% monthly penalty applies for failing to pay the tax shown on a filed return by the due date, also capped at 25%.8D.C. Law Library. District of Columbia Code 47-4213 – Failure to File Return or to Pay Tax On underpayments of estimated tax, OTR charges 10% annual interest, compounded daily.9Office of Tax and Revenue. Underpayment of Estimated Tax Interest
If you can’t finish the return by April 15, file the extension and send whatever payment you can. That stops the failure-to-file penalty and shrinks the balance that the payment penalty and interest grow against.