Form D-40B at a glance
What it is: Form D-40B is the Nonresident Request for Refund of the Government of the District of Columbia for 2025.
Who signs: Sign at Your signature and enter the Date. A joint request for refund is not permitted.
Any non-resident of DC claiming a refund of DC income tax with-held or paid by estimated tax payments must file a D-40B.
For the D-40B, a non-resident is anyone whose permanent home was outside DC during all of 2025 and who did not maintain a place of abode in DC for a total of 183 days or more during 2025.
What to bring and attach to Form D-40B
Attach all W-2/1099s showing DC withholding to the front of this form.
Schedule K-1s are not a substitute for W2/1099s.
Attach a copy of your current state of residency income tax return if completing Category A.
Attach DD Form 2058, JAN 2018 for your non-resident military spouse and a copy of your or your spouse's military identification card if completing Category B.
Failure to provide the required supporting documentation will result in your return not being processed, and an amended return will be required.
A filled-in Form D-40B example: a commuter requests a refund of DC tax withheld
How to fill out Form D-40B, box by box
Your date of birth and Taxpayer Identification Number
Print in CAPITAL letters using black ink. Leave lines blank that do not apply.
You must have a Taxpayer Identification Number (TIN), whether it is a Federal Employer Identification Number (FEIN), Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
Be sure to include your date of birth on the front page.
Exemption categories A and B
Please select only one between A and B. Provide property information on Line C if applicable.
Commuter/Domiciliary State Exemption: during the taxable year you either commuted on a daily basis from your place of residence to work in the District of Columbia (DC) or you were a domiciliary or legal resident of the state listed and your only income from sources within DC was from wages and salaries, which are subject to taxation by the state you enter (enter the 2 letter state abbreviation for your domiciliary or legal state of residency). You did not maintain a place of abode in DC for a total of 183 days or more. DC tax was erroneously withheld from salary and wages paid to you by your employer.
Military spouse exemption: If your non-resident military spouse was in the armed services during 2025, and you are not a DC resident or elected to use the same residence as your non-resident military spouse, enter the state of domicile declared on DD Form 2058, JAN 2018.
DC real property
List the type and location of any DC real property you own: Type of property and Address #1 (number, street and suite/apartment number if applicable)
Refund request
Round cents to nearest dollar. If amount is zero, leave line blank.
DC Income Tax Withheld - Enter the total amount of DC income tax withheld that you are claiming from your withholding documents. Attach copies of your withholding statements.
DC Estimated Income Tax Payments - Enter the total amount of DC estimated payments you made for the tax year.
Refund Request - Enter the total amount of your requested refund. Add Lines 1 and 2. Will the refund go to an account outside the U.S.? Yes No See instructions.
If you request your refund to be direct deposited to an account outside of the United States, you will receive a paper check.
Refund Options
Mark one refund choice: Direct Deposit or ReliaCard (see instructions) or Paper Check
All new direct deposit requests (taxpayers requesting a direct deposit for the first time) will receive a paper check.
If you want your refund deposited in your bank account, fill in type of account checking savings and enter the routing number and account number.
If the routing or account number begins with zeros, include the zeros. An account number can be up to 17 digits long.
Your routing number is nine (9) digits in length, including zeros; a current valid bank routing number.
If you do not select the checking or savings oval, OTR will assume the refund will be deposited in your checking account.
Refunds under $2 or greater than $4,000 do not qualify for the ReliaCard. (checked November 7, 2026)
Fill in if you agree to receive your 1099-G Income Tax Refund Statement electronically (see instructions).
Third party designee
To authorize another person to discuss this return with OTR, fill in here and enter the name and phone number of that person. See instructions. Designee's name, Phone number.
Signature
Sign at Your signature and enter the Date.
Under penalties of law, you declare that you have examined this request and any attached statements and, to the best of your knowledge, they are correct.
All paid tax preparers must use their PTIN on tax returns or claims for refund.
More rules for Form D-40B
Missing attachments or supporting documentation, or if your form is incomplete, will cause delays in processing.
If your situation is different
If you moved into DC with the intent of becoming a domiciliary
If you moved into DC with the intent of becoming a domiciliary, you are considered a DC resident and the 183 days does not apply.
States with no income tax
However, if your state of domicile or legal residence does not impose an individual income tax, then you must provide proof of residency in that state for the tax period of your filed D-40B.
You must attach a copy of a State Issued ID/Driver's License and one additional item from the list.
State Income Tax Return, IRS 1040 Federal Income Tax Return, Voter Registration/Transcript, Vehicle Registration, Vehicle Insurance, Leasing or Rental Agreement, Mortgage Statement, Homeowners/Rental Insurance, Homestead Exemption, Utility Bill. Review exemption categories A-B and select ONE option only.
A refund for the amount you request
OTR will send you a refund for the amount you request if OTR determines you were not a resident of DC during 2025
Based on the information you provide, OTR may determine that you qualify as a DC resident. If so, OTR will require that you file a DC Form D-40 tax return.
MyTax.DC.gov
Starting TY2025 (filing in 2026), D-40B Non-Resident Request for Refund filers have the option to file their 2025 D-40B return at no cost at MyTax.DC.gov.
Refund status inquiry
To check the status of your refund visit MyTax.DC.gov. You will need to enter your taxpayer identification number (TIN) and the refund amount you requested on your return.
Amended return
File an amended 2025 D-40B DC return if you have a correction or if a request for additional documentation is required in order to validate your refund request.
Common questions about Form D-40B
Where do I file it?
You must mail the completed Form D-40B and attachments to: Office of Tax and Revenue PO Box 96147 Washington, DC 20090-6147
Sources
[1] Form D-40B (JAN 2018), Nonresident Request for Refund, Government of the District of Columbia, Office of Tax and Revenue (the Official source link on this page).