Washington DC Estate Tax Nonresident Guide
Last updated: 7 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
District of Columbia Estate Tax — Nonresident Guide
For estates of decedents domiciled outside D.C. that own D.C.-situs assets. This page explains who must file, what is taxable, how to limit the tax to D.C. assets, deadlines and extensions, payment via MyTax.DC.gov, plus practical checklists.
Do you need to file as a nonresident?
What counts as D.C.-situs property?
| Asset type | Taxed by D.C.? | Notes |
|---|---|---|
| Real property located in D.C. | Yes | Residences, condos, land, commercial property. Appraisals should reflect local market conditions. |
| Tangible personal property kept in D.C. | Yes | Boats, vehicles, equipment, artwork physically in D.C. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Usually sourced to the decedent’s domicile unless the asset has a business situs in D.C. |
| Entity interests (LLC/partnership shares) | Generally no | Treated as intangibles; watch for look-through or business-situs issues if the entity essentially holds D.C. real/tangible property. |
How D.C. limits the tax to the D.C. portion
- D.C.-taxable estate starts from the federal framework but includes only D.C.-situs assets for a nonresident, less applicable deductions tied to those assets.
- Federal schedules (Form 706 or 706-NA) support valuations and deductions; attach relevant pages to D-76/D-76EZ as instructed.
- Apportionment: Deduct expenses/claims consistent with federal rules and D.C. instructions, aligning to the D.C. portion where required.
Bottom line: compute the D.C. portion accurately; exclude non-D.C. assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| D-76/D-76EZ due (taxable nonresident) | 10 months after death | File with OTR 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. |
| Paying the tax | By the 10-month due date | Pay electronically via MyTax.DC.gov or per D-76/D-76EZ instructions. Interest accrues on unpaid amounts after 10 months. |
Core forms (nonresident focus)
District of Columbia forms
- D-76 — Estate Tax Return (standard return; file with OTR).
- D-76EZ — Simplified Estate Tax Return (if eligible under OTR criteria).
- FR-77 — Extension of time to file D-76/D-76EZ (OTR).
- MyTax.DC.gov — Electronic filing and payment portal (returns, extensions, and payments).
- Federal Form 712 — Life Insurance Statement (attach when applicable).
Federal attachments
- Form 706 (or 706-NA for nonresident aliens) pages/schedules and any Form 712.
- Deeds/records, appraisals, and proof of D.C. asset location; will/trust, letters of authority.
Follow the D-76/D-76EZ instructions for the full attachment checklist.
Quick examples
Example — Capitol Hill condo to children
Nonresident decedent owns a D.C. condo and out-of-state investments. The D.C. return includes the condo (and D.C.-tied deductions) only; non-D.C. accounts are excluded from the D.C. base.
Example — Artwork stored in D.C. to nephew
Artwork physically kept in D.C. passes to a nephew. The piece is D.C.-situs tangible property and is included in the D.C. computation even if the rest of the estate is outside D.C.
Nonresident filing checklist
Documents
- Death certificate; letters of appointment (domicile state and any D.C. ancillary).
- List of D.C.-situs assets with appraisals and location evidence.
- Federal schedules (706/706-NA), will/trusts, beneficiary designations.
Computations & timing
- Compute only the D.C. portion on D-76/D-76EZ; exclude non-D.C. assets.
- Target the 10-month payment date; if needed, file FR-77 to extend filing (payment still due unless extension granted).
- Keep MyTax.DC.gov confirmations for any extension payments and final return support.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles (e.g., brokerage, stock, cash) of a nonresident are typically not D.C.-situs unless they acquire a business situs in D.C.
Do I have to file if there’s no D.C. property?
Usually not. If the decedent had no D.C.-situs assets, a D.C. estate tax return is not generally required. Verify titles and locations carefully.
How do I get proof to close a sale or transfer?
For taxable estates, file and pay with OTR; follow any local recording steps. Maintain documentation from MyTax.DC.gov to satisfy title/escrow or financial institutions.
What if a federal estate return isn’t required?
You may still need a D.C. filing for D.C.-situs property. Use federal schedules as pro-forma support and request a filing extension using FR-77 by the original due date.