{ "$comment": "District of Columbia 2026: graduated rates 4%–10.75% (same for all statuses); standard deduction $16,100 / $32,200 / $24,150 per OTR 2026 D-40ES (federal amounts; the Council decoupling act was disapproved by Congress, P.L. 119-78 — provisional); no personal exemptions; DC paid family leave is employer-funded (no employee deduction).", "country": "us", "jurisdiction": "us-dc", "taxYear": "2026", "period": { "start": "2026-01-01", "end": "2026-12-31", "tz": "America/New_York" }, "status": "provisional", "engine": "us-payroll@1", "currency": "USD", "revision": 2, "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 standard deduction (2026, conforms to the federal basic amounts)", "amount": { "single": "16100", "mfj": "32200", "mfs": "16100", "hoh": "24150" } } ], "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", "DC refundable child tax credit from tax year 2026 ($1,000 per child under 18, reduced $50 per $1,000 of AGI over $55,000 single/HoH or $70,000 joint) – refundable, not modelled", "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.brackets", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "2026 D-40ES – Tax Rate Table (unchanged)", "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" }, { "field": "params.incomeTax.deductions", "url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2026_D40ES_Book_wLinks04012026.pdf", "title": "OTR 2026 D-40ES (rev. 1 Apr 2026) worksheet line 2b — standard deduction $16,100 single/MFS, $24,150 head of household, $32,200 MFJ", "retrieved": "2026-10-08", "note": "Evidence on the decoupling dispute (provisional): the Council's decoupling (Emergency Act 26-214, Temporary Act 26-217) kept TCJA-level amounts; Congress disapproved the temporary act by H.J.Res. 142 (P.L. 119-78, signed 18 Feb 2026) and no permanent act was enacted. OTR's later 2026 D-40ES uses the federal amounts, so they are used here. 2025 stays decoupled ($15,000) per OTR's 2025 D-40 booklet. Re-check when OTR publishes the 2026 D-40." }, { "field": "params.incomeTax.deductions", "url": "https://www.afslaw.com/perspectives/alerts/district-columbias-tax-decoupling-dispute-congressional-disapproval-and-ongoing", "title": "ArentFox Schiff — H.J.Res. 142 disapproving D.C. Act 26-217 (House 4 Feb, Senate 12 Feb, signed 18 Feb 2026 as P.L. 119-78)", "retrieved": "2026-10-08", "type": "secondary" } ] }