Washington DC Estate Tax Forms & Deadlines
Last updated: 7 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
District of Columbia Estate Tax — Forms & Deadlines
One-stop page for D.C. estate tax filing: who must file, which forms you need, due dates and extensions, payment and penalties, and practical checklists.
Who must file?
Core forms & where to get them
District of Columbia forms
- D-76 — District of Columbia Estate Tax Return (standard return).
- D-76EZ — Simplified Estate Tax Return (where eligible under OTR criteria).
- FR-77 — Request for Extension of Time to File D-76/D-76EZ.
- MyTax.DC.gov — Electronic filing and payment portal (returns, extensions, and payments).
- Federal Form 712 — Life Insurance Statement (attach where applicable).
Federal references to attach
- Form 706 (or 706-NA) pages/schedules and Forms 712.
- Valuations/appraisals, will/trusts, Letters of Administration, POA, and any other state/foreign estate tax returns (if applicable).
See each D.C. form’s instructions for the full list of required attachments.
Deadlines, extensions & installments
| Item | When due | Notes |
|---|---|---|
| D-76 / D-76EZ (taxable estates) | 10 months after date of death | File with the D.C. Office of Tax and Revenue via MyTax.DC.gov. Tax is due at 10 months even if you extend to file. |
| Extension to file (FR-77) | Up to +6 months to file | Request by the original 10-month due date (electronic through MyTax.DC.gov). Does not extend time to pay unless OTR grants a separate payment extension. |
| Payment of D.C. estate tax | 10 months after date of death | Interest accrues on unpaid tax from the original due date. Limited payment relief may be available for reasonable cause; coordinate with OTR. |
| Installments (federal §6166) reference | With federal election | If federal IRC §6166 applies for closely-held business interests, coordinate with OTR for proportional D.C. impact; attach federal election documentation. |
How to file & pay
Electronic filing & mailing
File and pay through MyTax.DC.gov. If mailing is needed, follow the latest D-76/D-76EZ instructions for the correct addresses and any required barcoded vouchers.
Penalties & interest (summary)
- Interest: generally ~10% per year (compounded daily) on unpaid tax from the original due date until paid.
- Failure to file / pay: typically up to 25% each; monthly accruals may apply (see OTR guidance for specifics).
See OTR “Estate Tax” instructions and the D-76/D-76EZ guidance for precise rates and examples.
Practical checklists
Before filing
- Confirm residency/domicile and list D.C.-situs assets for nonresidents.
- Complete federal schedules (706/706-NA) and appraisals.
- Decide on marital/QTIP approach (no D.C. portability; no separate state-only QTIP election).
- Model cash needs for the 10-month payment deadline.
When extending
- File FR-77 by the 10-month due date to obtain up to six additional months to file.
- Make any extension payments via MyTax.DC.gov and retain confirmations for the final return.
FAQs
When are D.C. estate tax returns due?
Ten months after the date of death. You may request up to a six-month extension to file with FR-77, but tax remains due at 10 months unless a payment extension is specifically granted.
How do I get more time to file?
File FR-77 with the Office of Tax and Revenue by the original due date (via MyTax.DC.gov). Attach federal Form 4768 if applicable and keep proof of any extension payments.
Do I file a D.C. return if the estate is under the threshold?
Generally no return is required if there is no D.C. estate tax due. Maintain records; OTR may request support or a filing in specific situations (e.g., questions about domicile or D.C.-situs assets).
How do I pay D.C. estate tax?
Use MyTax.DC.gov to pay electronically, or follow D-76/D-76EZ instructions for payment by mail. Interest accrues on unpaid amounts after the 10-month original due date.