{
  "batch": "6749-district-of-columbia-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r6749_district_of_columbia_creator_tax_treatment_dc_anchor_statute",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory code index",
      "summary": "[Unverified - being checked] District of Columbia's income tax statutes are codified in Title 47, Chapter 18, Income and Franchise Taxes, of the DC Official Code published by the DC Council.",
      "body": "District of Columbia's income tax statutes are codified in Title 47, Chapter 18, Income and Franchise Taxes, of the DC Official Code published by the DC Council.\n\nWhat Council of the District of Columbia actually says:\n\n“Chapter 18. Income and Franchise Taxes.”\n\nNote: Anchor record. DC Official Code Chapter 18 is the income tax title. All later records in this batch sit under this chapter citation.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/titles/47/chapters/18",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia",
      "evidence_quote": "Chapter 18. Income and Franchise Taxes.",
      "volatility": "low",
      "from_batch": "6749-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "statutory code index",
      "applies_to_country": "us-dc",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6749_district_of_columbia_creator_tax_treatment_dc_income_tax_rates_lowest",
      "category": "Business",
      "title": "District of Columbia: individual income tax rates",
      "summary": "District of Columbia imposes a 4% individual income tax rate on taxable income not over $10,000 for tax years beginning after December 31, 2021.",
      "body": "District of Columbia imposes a 4% individual income tax rate on taxable income not over $10,000 for tax years beginning after December 31, 2021.\n\nWhat DC Office of Tax and Revenue actually says:\n\n“Not over $10,000\n\n4% of the taxable income.”\n\nNote: Batch instruction requested us-al, but this record is for the District of Columbia, so us-dc is included.",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue",
      "evidence_quote": "Not over $10,000\n\n4% of the taxable income.",
      "volatility": "low",
      "from_batch": "6749-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "individual income tax rates",
      "applies_to_country": "us-dc",
      "applies_to_scope": "District of Columbia tax rates.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-al",
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6749_district_of_columbia_creator_tax_treatment_dc_income_tax_rates_highest",
      "category": "Business",
      "title": "District of Columbia: individual income tax rates",
      "summary": "District of Columbia imposes a 10.75% individual income tax rate on taxable income over $1,000,000 for tax years beginning after December 31, 2021.",
      "body": "District of Columbia imposes a 10.75% individual income tax rate on taxable income over $1,000,000 for tax years beginning after December 31, 2021.\n\nWhat DC Office of Tax and Revenue actually says:\n\n“Over $1,000,000\n\n$91,525, plus 10.75% of the excess above $1,000,000.”\n\nNote: Batch instruction requested us-al, but this record is for the District of Columbia, so us-dc is included.",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue",
      "evidence_quote": "Over $1,000,000\n\n$91,525, plus 10.75% of the excess above $1,000,000.",
      "volatility": "low",
      "from_batch": "6749-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "individual income tax rates",
      "applies_to_country": "us-dc",
      "applies_to_scope": "District of Columbia tax rates.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-al",
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6749_district_of_columbia_creator_tax_treatment_dc_estimated_tax_requirement",
      "category": "Business",
      "title": "District of Columbia: estimated tax payments",
      "summary": "District of Columbia residents must pay quarterly estimated tax if their gross income is not fully withheld and they expect their DC tax liability to be greater than $100.00.",
      "body": "District of Columbia residents must pay quarterly estimated tax if their gross income is not fully withheld and they expect their DC tax liability to be greater than $100.00.\n\nWhat DC Office of Tax and Revenue actually says:\n\n“You must pay quarterly DC estimated tax if:\n\nYou live in DC and your gross income isn’t fully withheld, and\nYou expect your DC tax liability will be greater than $100.00.”\n\nNote: Batch instruction requested us-al, but this record is for the District of Columbia, so us-dc is included.",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/underpayment-estimated-tax-interest",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue",
      "evidence_quote": "You must pay quarterly DC estimated tax if:\n\nYou live in DC and your gross income isn’t fully withheld, and\nYou expect your DC tax liability will be greater than $100.00.",
      "volatility": "low",
      "from_batch": "6749-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "estimated tax payments",
      "applies_to_country": "us-dc",
      "applies_to_scope": "District of Columbia residents.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-al",
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6749_district_of_columbia_creator_tax_treatment_dc_filing_deadline",
      "category": "Business",
      "title": "District of Columbia: filing deadline",
      "summary": "The filing deadline for an individual income tax return in the District of Columbia is April 15.",
      "body": "The filing deadline for an individual income tax return in the District of Columbia is April 15.\n\nWhat DC Office of Tax and Revenue actually says:\n\n“April 15 is the deadline for filing your return and paying any taxes due.”\n\nNote: Batch instruction requested us-al, but this record is for the District of Columbia, so us-dc is included.",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/individual-filings-faqs",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue",
      "evidence_quote": "April 15 is the deadline for filing your return and paying any taxes due.",
      "volatility": "low",
      "from_batch": "6749-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "filing deadline",
      "applies_to_country": "us-dc",
      "applies_to_scope": "District of Columbia individual filers.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-al",
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6749_district_of_columbia_creator_tax_treatment_dc_withholding_1099",
      "category": "Business",
      "title": "District of Columbia: information returns",
      "summary": "District of Columbia provides form FR-900NP as an annual return for withholding reported on forms 1099 and W-2G.",
      "body": "District of Columbia provides form FR-900NP as an annual return for withholding reported on forms 1099 and W-2G.\n\nWhat DC Office of Tax and Revenue actually says:\n\n“Annual Return for Withholding Reported on Forms 1099 and W-2G”\n\nNote: Batch instruction requested us-al, but this record is for the District of Columbia, so us-dc is included.",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/withholding-tax-forms",
      "last_verified": "2026-10-17",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue",
      "evidence_quote": "Annual Return for Withholding Reported on Forms 1099 and W-2G",
      "volatility": "low",
      "from_batch": "6749-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "information returns",
      "applies_to_country": "us-dc",
      "applies_to_scope": "District of Columbia employers/payers.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-al",
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}