District of Columbia Form Help
The following information has been provided to assist in the preparation of District of Columbia state tax returns.
Single Taxpayers:
If you were single at calendar year end, consider yourself single for the whole year and use filing status 1.
Married Taxpayers:
You may file Joint, Separate, or Combined Separate District of Columbia returns even if you filed Joint federal returns. However, if you filed separate federal returns, you must file separate District of Columbia returns. By using filing status 4, you are in fact filing two separate returns which have been combined on the same form for convenience.
NOTE: Generally, separate returns will be advantageous if both spouses have a District of Columbia AGI in excess of $9,400. If you elect to use Filing Status 3 or 4, both you and your spouse must compute your taxable income the same way. This means that if one itemizes deductions, the other must itemize. If one takes the standard deduction, the other must take the standard deduction in computing taxable income.
Head of Household:
If you filed as Head of Household on your federal return or qualify as certain married persons living apart, you may file as Head of Household on your District of Columbia return.