{
  "$comment": "District of Columbia 2025: graduated rates 4%–10.75% (same for all statuses); DC basic standard deduction decoupled from OBBBA ($15,000 / $30,000 / $22,500 HoH); no personal exemptions; DC paid family leave is employer-funded (no employee deduction).",
  "country": "us",
  "jurisdiction": "us-dc",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "10000",
            "rate": "0.04"
          },
          {
            "upTo": "40000",
            "rate": "0.06"
          },
          {
            "upTo": "60000",
            "rate": "0.065"
          },
          {
            "upTo": "250000",
            "rate": "0.085"
          },
          {
            "upTo": "500000",
            "rate": "0.0925"
          },
          {
            "upTo": "1000000",
            "rate": "0.0975"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ],
        "mfj": [
          {
            "upTo": "10000",
            "rate": "0.04"
          },
          {
            "upTo": "40000",
            "rate": "0.06"
          },
          {
            "upTo": "60000",
            "rate": "0.065"
          },
          {
            "upTo": "250000",
            "rate": "0.085"
          },
          {
            "upTo": "500000",
            "rate": "0.0925"
          },
          {
            "upTo": "1000000",
            "rate": "0.0975"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ],
        "mfs": [
          {
            "upTo": "10000",
            "rate": "0.04"
          },
          {
            "upTo": "40000",
            "rate": "0.06"
          },
          {
            "upTo": "60000",
            "rate": "0.065"
          },
          {
            "upTo": "250000",
            "rate": "0.085"
          },
          {
            "upTo": "500000",
            "rate": "0.0925"
          },
          {
            "upTo": "1000000",
            "rate": "0.0975"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ],
        "hoh": [
          {
            "upTo": "10000",
            "rate": "0.04"
          },
          {
            "upTo": "40000",
            "rate": "0.06"
          },
          {
            "upTo": "60000",
            "rate": "0.065"
          },
          {
            "upTo": "250000",
            "rate": "0.085"
          },
          {
            "upTo": "500000",
            "rate": "0.0925"
          },
          {
            "upTo": "1000000",
            "rate": "0.0975"
          },
          {
            "upTo": null,
            "rate": "0.1075"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard",
          "label": "DC basic standard deduction",
          "amount": {
            "single": "15000",
            "mfj": "30000",
            "mfs": "15000",
            "hoh": "22500"
          }
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Additional standard deduction for age 65+/blind; itemized deductions and the itemized phase-out above $200,000 AGI",
    "DC earned income tax credit (100% of federal for 2025), low income credit, Keep Child Care Affordable credit, property tax (Schedule H) credit",
    "Married filing separately on the same return"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf",
      "title": "DC Office of Tax and Revenue – 2025 D-40 booklet (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf",
      "title": "2025 D-40 booklet – Tax Rate Table (taxable years beginning 1 Jan 2022): 4% to $10k; $400 + 6% to $40k; $2,200 + 6.5% to $60k; $3,500 + 8.5% to $250k; $19,650 + 9.25% to $500k; $42,775 + 9.75% to $1M; $91,525 + 10.75% above",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf",
      "title": "2025 D-40 booklet – \"Effective for tax years beginning January 1, 2025, the District of Columbia has decoupled from the federal standard deduction amounts\": $15,000 single/dependent/MFS, $22,500 head of household, $30,000 MFJ/QSS",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://app.cfo.dc.gov/services/fiscal_impact/pdf/spring09/Updated%20FIS%20DC%20Income%20and%20Franchise%20Tax%20Conformity%20and%20Revision.pdf",
      "title": "DC CFO fiscal impact statement, D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (Act 26-217, enacted 20 Dec 2025): DC basic standard deduction kept at TCJA levels with an annual cost-of-living adjustment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf",
      "title": "2025 D-40 booklet – DC credits (EITC, LIC, KCCA, Schedule H) not modelled",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf",
      "title": "2025 D-40 booklet – DC return starts from federal adjusted gross income; Schedule I additions do not include 401(k)/403(b)/457(b), HSA or cafeteria-plan exclusions",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dcpaidfamilyleave.dc.gov/employer-information/",
      "title": "DOES Office of Paid Family Leave – the PFL tax (0.75%) is 100% employer-funded and may not be deducted from a worker’s paycheck",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D40_Book_082026_v1.pdf",
      "title": "2025 D-40 booklet – tax rate table; MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}