The Catholic University of America

Summary of District of Columbia Laws


"D.C. Individuals, Estates, and Trusts Federal Conformity Tax Act of 1982"

D.C. Code Ann. §§ 47-1801.01 et seq.

29 D.C. Reg. 1770;

The Law: The individual income tax law of the District follows the federal system closely because the Act incorporates much of the Internal Revenue Code (I.R.C.) by reference. It departs from the I.R.C. in some respects (i.e., D.C. law does not recognize S corporations). The statute also imposes a separate franchise tax on some unincorporated businesses.

Taxpayers Subject to Taxation: Residents, defined as an individual who is either domiciled or maintains a place of residency in the District for 183 days or more, must pay District taxes. Nonresidents are subject to taxation if they engage in business through an "unincorporated business."


updated 1-10-19 mlo