Get the free DC Estate Tax Forms and Instructions

This document provides the necessary forms and instructions for filing the DC Estate Tax Return, specifically for estates of individuals who died on January 1, 2011 or after.

How to fill out dc estate tax forms

How to fill out DC Estate Tax Forms and Instructions

1. Gather necessary documents: Obtain the death certificate, will, and any documents related to assets and debts.
2. Complete the DC Estate Tax Return (Form FR-900): Fill out the form with details about the decedent, including name, date of death, and residence.
3. List all assets: Provide a comprehensive list of all assets owned by the decedent at the time of death, including bank accounts, real estate, and investments.
4. Calculate the gross estate: Add the total value of all assets to determine the gross estate's value.
5. Deduct allowable expenses: Subtract any allowable deductions, such as debts, funeral expenses, and estate administration expenses.
6. Calculate the taxable estate: Determine the taxable estate by subtracting the deductions from the gross estate.
7. Complete other required forms: Depending on the estate's complexity, additional forms may be needed, such as the DC Estate Tax Return Supporting Schedules.
8. Review and sign: Double-check all information for accuracy and have the executor or responsible party sign the forms.
9. Submit the forms: File the completed forms with the DC Office of Tax and Revenue along with any required payment by the due date.

Who needs DC Estate Tax Forms and Instructions?

1. Any individual who has a gross estate exceeding the DC estate tax exemption at the time of death.
2. Executors or personal representatives of estates in the District of Columbia.
3. Heirs or beneficiaries involved in settling the estate of a deceased individual in DC.

People Also Ask about

Who must file a DC personal property tax return?

Who Must File? Individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust in the District of Columbia must file a DC personal property tax return.

What is the DC estate tax exemption for 2025?

Estates of decedents who died January 1, 2025 - December 31, 2025 have an exclusion amount of $4,873,200.

What is the DC estate tax?

The estate tax rate in the District of Columbia is progressive, based on the estate's value. In 2025, estates valued at over $4,873,200 are subject to estate tax, ranging from 11.2% to 16%.

Who must file a DC tax return?

You must file a DC tax return if: You were a resident of the District of Columbia, and you were required to file a federal tax return. Your permanent residence was in the District of Columbia for either part of or the full taxable year.

What is the DC estate tax return form?

A DC Estate Tax Return (Form D-76 or Form D-76 EZ) must be filed where the gross estate is: $675,000 or more for individuals dying on or after January 1, 2001, even if the Federal Estate Tax Return (IRS Form 706, for decedents dying in 2002 and thereafter) is not required to be filed.

How to avoid DC estate tax?

The District of Columbia estate tax exemption, like the federal exemption, is a tax exemption that reduces the amount of estate taxes that must be paid. At the District of Columbia level, the exemption is $4,873,200; in other words, you will pay no DC estate tax on estate transfers up to that value.

Do you have to pay taxes on inheritance in DC?

There is no inheritance tax in Washington, DC. If you are getting money from someone who lived outside of D.C. when he or she died died, though, check local laws. In Kentucky, for instance, all in-state property is subject to the inheritance tax even if the person taking ownership lives elsewhere.

What is DC form D-40?

Form D-40 is the individual income tax return used by residents of the District of Columbia (DC) to report their income and pay taxes to the District. It's similar to the federal Form 1040, but specific to DC tax laws.

For pdfFiller’s FAQs

What is DC Estate Tax Forms and Instructions?

DC Estate Tax Forms and Instructions are official documents provided by the District of Columbia that outline the requirements and guidelines for filing estate taxes for decedents who have passed away with assets in the D.C. jurisdiction.

Who is required to file DC Estate Tax Forms and Instructions?

Individuals or estates with a gross estate value exceeding a certain threshold (which is updated periodically) at the time of the decedent's death are required to file DC Estate Tax Forms.

How to fill out DC Estate Tax Forms and Instructions?

To fill out DC Estate Tax Forms, taxpayers need to gather relevant financial and personal information about the deceased, complete each section of the forms as instructed, and ensure accuracy before submitting by the designated deadline.

What is the purpose of DC Estate Tax Forms and Instructions?

The purpose of the DC Estate Tax Forms and Instructions is to provide a structured process for calculating, reporting, and paying estate taxes due on the decedent's estate, thereby ensuring compliance with local tax laws.

What information must be reported on DC Estate Tax Forms and Instructions?

Required information includes the decedent's personal details, the value of the estate's assets, deductions, liabilities, and any applicable tax credits, as well as information on beneficiaries and executors.