Washington DC Estate Tax
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Washington DC Estate Tax Calculator

District of Columbia Estate Tax — Calculator

Last updated: 7 Nov 2025 • Author: 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.-situs portion only. You’ll get a clear step-by-step breakdown and printable results.

Get help: Washington DC Estate Tax Service (fixed-fee)
Heads-up. This tool uses the D.C. zero-bracket amount for the selected year and applies a progressive 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.

Calculator

Edit values in code if OTR updates the zero-bracket for a year.
Total gross estate per federal rules, before deductions.
Funeral/admin expenses, debts, mortgages, marital/charitable, etc. (federal concepts).
Zero-bracket: $4,873,200 Top rate: 16% Due: 10 months

Results

Federal gross estate—
Less: deductions—
Net estate (federal concept)—
DC taxable estate (pre-apportion)—
Amount over DC zero-bracket—
DC tentative tax (progressive)—
Less: extension/estimated payments—
Balance due / (refund)—

How to use this calculator

Step-by-step

  1. Pick the year of death. The calculator loads the matching DC zero-bracket amount (e.g., $4,873,200 for 2025).
  2. Choose residency. Nonresidents are taxed only on DC-situs real/tangible property. Enter the DC-situs net amount when prompted.
  3. Enter the federal gross estate and deductions (federal concepts). The net estate = gross minus deductions.
  4. Review the DC taxable estate, the excess over the zero-bracket, and the computed progressive tax.
  5. Subtract any extension/estimated payments to see the balance due.

Notes & tips

  • Due date: 10 months after death. FR-77 can extend time to file; payment is still due at 10 months unless a payment extension is granted.
  • Apportionment (nonresident): 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/portability: DC generally follows federal marital deduction/QTIP concepts; there’s no separate DC-only portability election.
  • Valuation: Use qualified appraisals for DC real/tangible property. Keep workpapers—OTR may request support.
Disclaimer. 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 current D-76/D-76EZ forms and instructions and consider professional advice.
Related pages: Overview · Forms & Deadlines · Nonresident Guide · Planning · Cases

References

  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.