D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-1. INCOME AND FRANCHISE TAXES |
Section 9-144. ESTIMATED TAX: GENERAL PROVISIONS
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144.1A declaration of estimated tax shall be made by each individual residing or domiciled in the District when gross income not subject to District withholding tax shall result in a tax liability of more than one hundred dollars ($ 100.00) for the taxable year.
144.2The requirement set forth in § 144.1 shall not apply to any of the following, unless such persons are domiciled within the District at any time during the taxable year:
(a) An elected official of the government of the United States;
(b) Any employee on the staff of an elected officer in the legislative branch of the government of the United States, if that employee is a bona fide resident of the State of residence of the elected officer;
(c) Any officer of the executive branch of the U.S. government whose appointment to the office held was by the President of the United States and subject to confirmation by the Senate of the United States, and whose tenure of office is at the pleasure of the President of the United States; or
(d) A Justice of the Supreme Court of the United States.
144.3At the election of the taxpayer, any installment of estimated tax may be paid prior to the date prescribed for its payment.