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DC Estate Tax Calculator Calcolatore dell'imposta sul patrimonio DC

Washington DC Estate Tax Calculator

District of Columbia Estate Tax — Calculator

Ultimo aggiornamento: 7 Nov 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)

District of Columbia Estate Tax — Calculator

Estimate D.C. estate tax using year-specific zero-bracket amounts and a progressive D.C. rate schedule (top rate 16%). For nonresidents, tax is apportioned to the D.C.-sito portion only. You’ll get a clear step-by-step breakdown and printable results.

Chiedete aiuto: Servizio imposte sul patrimonio di Washington DC (tariffa fissa)
Attenzione. This tool uses the D.C. zero-bracket amount for the selected year and applies a progressivo DC rate schedule up to 16%. For nonresidents, the tax is limited to the D.C. share (apportionment). It’s an estimate—always reconcile to the official D-76/D-76EZ instructions.

Calcolatrice

Edit values in code if OTR updates the zero-bracket for a year.
Patrimonio lordo totale secondo le norme federali, al lordo delle deduzioni.
Funeral/admin expenses, debts, mortgages, marital/charitable, etc. (federal concepts).
Zero-bracket: $4,873,200 Top rate: 16% Due: 10 months

Risultati

Patrimonio lordo federale-
Meno: deduzioni-
Patrimonio netto (concetto federale)-
DC taxable estate (pre-apportion)-
Amount over DC zero-bracket-
DC tentative tax (progressive)-
Meno: proroga/pagamenti stimati-
Saldo dovuto / (rimborso)-

Come utilizzare questa calcolatrice

Passo dopo passo

  1. Pick the year of death. The calculator loads the matching DC zero-bracket amount (e.g., $4,873,200 for 2025).
  2. Scegliere la residenza. I non residenti sono tassati solo su DC-situs real/tangible property. Enter the DC-situs net amount when prompted.
  3. Inserire il patrimonio lordo federale e detrazioni (federal concepts). The net estate = gross minus deductions.
  4. Rivedere il DC taxable estate, il excess over the zero-bracket, and the computed progressive tax.
  5. Subtract any proroga/pagamenti stimati to see the balance due.

Note e suggerimenti

  • Data di scadenza: 10 months after death. FR-77 can extend time to file; payment is still due at 10 months unless a pagamento è stata concessa una proroga.
  • Apporto (non residente): The calculator multiplies by a DC share = DC-situs net ÷ total net estate. In practice, follow D-76/D-76EZ instructions for how to assign deductions to DC property.
  • QTIP/portatilità: DC generally follows federal marital deduction/QTIP concepts; there’s no separate DC-only portability election.
  • Valutazione: Use qualified appraisals for DC real/tangible property. Keep workpapers—OTR may request support.
Esclusione di responsabilità. This tool is for estimates only and cannot cover all special rules (farm/special-use valuation, §6166 installments, credits, unique deductions, QTIP elections, etc.). Always reconcile to the corrente D-76/D-76EZ forms and instructions and consider professional advice.
Pagine correlate: Panoramica - Moduli e scadenze - Guida per non residenti - Pianificazione - Casi

Riferimenti

  1. D.C. Code — Estate Tax framework; OTR guidance (D-76/D-76EZ, FR-77, MyTax.DC.gov).
  2. OTR publications — zero-bracket amounts by year, progressive rate schedule (top 16%).
  3. IRS Form 706 & Instructions — federal base, valuation, deductions, marital/QTIP schedules.