District of Columbia Statutes

Code Section
47-1806.01, et seq.

Who is Required to File
Any individual domiciled in the district, any resident of 183 days or more, and estates and trusts

Rate
First $10,000, 5%; Next $20,000, 7.5%; Over $30,000, 9% (for 2004 tax year); First $10,000, 4.5% Next $30,000, 7% Over $40,000, 8.7% (for 2005 tax year)

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes


Inside District of Columbia Statutes