Leitfaden zur Erbschaftssteuer im District of Columbia
Last updated: 7 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
District of Columbia Estate Tax — Overview
One-stop overview of the Washington, D.C. estate tax: current exemption and rate bands, filing triggers for residents and nonresidents, due dates and extensions, forms and e‑filing, plus planning pointers.
Die wichtigsten Fakten
Who is taxed & who must file?
Residents (domiciled in D.C.)
- D.C. estate tax applies to the weltweit gross estate (with federal‑style deductions/credits) when above the D.C. zero‑bracket amount.
- Akten des persönlichen Vertreters D‑76 or D‑76EZ and pays any tax due.
Nicht-Einwohner
- D.C. taxes D.C.‑situs real property and tangible personal property. Intangibles of nonresidents (e.g., marketable securities) are generally not D.C.‑situs.
- Datei D‑76 if D.C. estate tax is due.
Thresholds & rates (2025)
The D.C. calculator in this hub mirrors the brackets used in the official D‑76 computation worksheets. As a quick guide:
| Taxable estate slice (approx.) | Marginal rate | Anmerkungen |
|---|---|---|
| Above the zero‑bracket amount up to ~$5M | ~11.2% | Effective rate ramps from 0% as brackets phase in. |
| ~$5M to ~$10M | 12% – 15.2% | Multiple bands as per D‑76 worksheet. |
| $10M and above | 16% | Top marginal rate. |
For exact liability, use the DC calculator or the D‑76 worksheet.
Deadlines, extensions & penalties
| Artikel | Wenn fällig | Anmerkungen |
|---|---|---|
| D‑76 / D‑76EZ | 10 Monate nach dem Datum des Todes | File and pay via MyTax.DC.gov. Attach federal Formular 706 (if filed) and required documents. |
| Erweiterung zur Datei (FR‑77) | Bis zu +6 Monate zu den Akten | Request electronically by the original due date. Does not generally extend time to pay. |
| Interesse | From original due date | Im Allgemeinen 10% per year, compounded daily, on unpaid tax (special rule if a federal estate tax filing extension applies). |
| Strafen | After due date | Failure‑to‑file/‑pay: typically 5% per month or fraction thereof, up to 25% (see details in D.C. guidance). |
How to file
Electronic filing & attachments
File returns, payments, and extensions through MyTax.DC.gov. Typical attachments include: Letters of Administration, POA (if any), will/trusts, appraisals, death certificate, and a complete Formular 706 (including Schedules A–O) if filed federally.
Marital deduction, portability & QTIP
- Tragbarkeit: D.C. does nicht offer portability of a predeceased spouse’s unused D.C. exemption.
- QTIP: No separate state‑only QTIP election; generally follows the federal QTIP election and supporting schedules attached to the return.
Praktische Checklisten
Vor der Ablage
- Bestätigen Sie Domizil and list D.C.‑situs assets for nonresident decedents.
- Gather appraisals and complete federal schedules (706).
- Modell-Liquidität für die 10‑month Zahlungsfrist.
- Review marital/QTIP structure knowing D.C. lacks portability and separate state QTIP.
Bei der Verlängerung
- E‑file FR‑77 by the original D‑76 due date to obtain up to six additional months to Datei.
- Make any extension payments through MyTax.DC.gov and track them for the final return.
Official resources
District of Columbia (OTR)
Work with us
Need help with a D.C. estate? See our fixed‑fee packages and scope.
FAQs
What is the D.C. estate tax exemption for 2025?
$4,873,200 for deaths in 2025. The zero‑bracket amount is indexed; see our hub for prior‑year thresholds.
When are D.C. estate tax returns due?
Im Allgemeinen 10 Monate after date of death. You may request a 6‑month extension to file über FR‑77, but interest/penalties may apply to late Zahlung.
Does D.C. offer portability or a state‑only QTIP election?
No D.C. portability. D.C. does not recognize a separate state‑only QTIP election; the marital deduction typically tracks the federal QTIP election and attachments.
Does D.C. have an inheritance tax?
Not for modern deaths. Inheritance tax filings apply only to deaths before April 1, 1987 (historic regime).