{
  "batch": "7932-district-of-columbia-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1806_03_rates",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory individual income tax rate table",
      "summary": "[Unverified - being checked] Section 47-1806.03(a)(11) of the District of Columbia Code imposes tax on the taxable income of every resident for taxable years beginning after December 31, 2021 with a top rate of 10.75% of the excess over $1,000,000, taxed as $91,525 plus 10.75% of the excess above $1,000,000.",
      "body": "Section 47-1806.03(a)(11) of the District of Columbia Code imposes tax on the taxable income of every resident for taxable years beginning after December 31, 2021 with a top rate of 10.75% of the excess over $1,000,000, taxed as $91,525 plus 10.75% of the excess above $1,000,000.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:\n\nNot over $10,000\n\n4% of the taxable income\n\nOver $10,000 but not over $40,000\n\n$400, plus 6% of the excess over $10,000\n\nOver $40,000 but not over $60,000\n\n$2,200, plus 6.5% of the excess over $40,000\n\nOver $60,000 but not over $250,000\n\n$3,500, plus 8.5% of the excess over $60,000\n\nOver $250,000 but not over $500,000\n\n$19,650, plus 9.25% of the excess over $250,000\n\nOver $500,000 but not over $1,000,000\n\n$42,775, plus 9.75% of the excess over $500,000\n\nOver $1,000,000\n\n$91,525, plus 10.75% of the excess over $1,000,000\n\n.”\n\nNote: Statutory basis for the OTR-published bracket schedule. Section (b) allows individuals to elect a tax table prescribed by the Mayor consistent with these rates. Section (d) exempts married residents filing jointly with a spouse. Federal IRS rates are federal and not recorded here.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:\n\nNot over $10,000\n\n4% of the taxable income\n\nOver $10,000 but not over $40,000\n\n$400, plus 6% of the excess over $10,000\n\nOver $40,000 but not over $60,000\n\n$2,200, plus 6.5% of the excess over $40,000\n\nOver $60,000 but not over $250,000\n\n$3,500, plus 8.5% of the excess over $60,000\n\nOver $250,000 but not over $500,000\n\n$19,650, plus 9.25% of the excess over $250,000\n\nOver $500,000 but not over $1,000,000\n\n$42,775, plus 9.75% of the excess over $500,000\n\nOver $1,000,000\n\n$91,525, plus 10.75% of the excess over $1,000,000\n\n.",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "statutory individual income tax rate table",
      "applies_to_country": "us-dc",
      "applies_to_scope": "Statute sits under the batch anchor: Title 47, Chapter 18 (Income and Franchise Taxes), Subchapter VI.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1805_03_filing_deadline",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory filing deadline for individual income tax returns",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1805.03(a)(2), for tax years beginning after December 31, 2015, all returns of income for the preceding taxable year required to be filed must be filed with the Chief Financial Officer on or before the 15th day of April of each year.",
      "body": "Under D.C. Code § 47-1805.03(a)(2), for tax years beginning after December 31, 2015, all returns of income for the preceding taxable year required to be filed must be filed with the Chief Financial Officer on or before the 15th day of April of each year.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(2) For tax years beginning after December 31, 2015, all returns of income for the preceding taxable year required to be filed by § 47-1805.01 shall be filed with the Chief Financial Officer on or before the 15th day of April of each year; except, that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year.”\n\nNote: Sits under Title 47, Chapter 18, Subchapter V (Returns). The federal IRS filing deadline is federal and is not recorded here; it may be named in notes only.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1805.03",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(2) For tax years beginning after December 31, 2015, all returns of income for the preceding taxable year required to be filed by § 47-1805.01 shall be filed with the Chief Financial Officer on or before the 15th day of April of each year; except, that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year.",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "statutory filing deadline for individual income tax returns",
      "applies_to_country": "us-dc",
      "applies_to_scope": "Statutory basis for the April 15 deadline published by OTR for the D-40 individual income tax return, which is the form ",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.payout",
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1812_08_estimated_tax_100_threshold",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory estimated tax declaration threshold for individuals",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1812.08(i)(1), every person residing or domiciled in the District must make a declaration of estimated tax for the taxable year if the person can reasonably be expected to receive gross income not subject to withholding that will result in a tax liability of more than $100.",
      "body": "Under D.C. Code § 47-1812.08(i)(1), every person residing or domiciled in the District must make a declaration of estimated tax for the taxable year if the person can reasonably be expected to receive gross income not subject to withholding that will result in a tax liability of more than $100.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(i) Declaration and payment of estimated tax. —\n\n(1) Every person residing or domiciled in the District at the times prescribed in paragraph (4) of this subsection shall, at these times, make declaration of his or her estimated tax for the taxable year if the person can reasonably be expected to receive gross income not subject to the withholding provisions of this section that will result in a tax liability of more than $100.”\n\nNote: Sits under Title 47, Chapter 18, Subchapter XII (Assessment and Collection; Time of Payment). The federal IRS estimated-tax threshold is federal and is not recorded here.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1812.08",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(i) Declaration and payment of estimated tax. —\n\n(1) Every person residing or domiciled in the District at the times prescribed in paragraph (4) of this subsection shall, at these times, make declaration of his or her estimated tax for the taxable year if the person can reasonably be expected to receive gross income not subject to the withholding provisions of this section that will result in a tax liability of more than $100.",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "statutory estimated tax declaration threshold for individuals",
      "applies_to_country": "us-dc",
      "applies_to_scope": "Statutory basis for the DC $100 individual estimated-tax threshold. A self-employed creator's platform payouts are typic",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.payout",
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1812_08_estimated_tax_deadlines",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory estimated tax declaration due dates",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1812.08(i)(4), the estimated tax declaration is filed with the Mayor on or before April 15th of the taxable year, or if the requirement is first met after April 1st and before June 2nd by June 15th, after June 1st and before September 2nd by September 15th, or after September 1st by January 15th of the succeeding taxable year.",
      "body": "Under D.C. Code § 47-1812.08(i)(4), the estimated tax declaration is filed with the Mayor on or before April 15th of the taxable year, or if the requirement is first met after April 1st and before June 2nd by June 15th, after June 1st and before September 2nd by September 15th, or after September 1st by January 15th of the succeeding taxable year.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(4) The declaration required under paragraph (1) of this subsection shall be filed with the Mayor on or before April 15th of the taxable year, except that if the requirements of paragraph (1) of this subsection are first met: (A) after April 1st and before June 2nd of the taxable year, the declaration shall be filed on or before June 15th of the taxable year; (B) after June 1st and before September 2nd of the taxable year, the declaration shall be filed on or before September 15th of the taxable year; or (C) after September 1st of the taxable year, the declaration shall be filed on or before January 15th of the succeeding taxable year”\n\nNote: Sits under Title 47, Chapter 18, Subchapter XII. The section also provides at (i)(7) that the Council may promulgate regulations governing reasonable extensions of time for filing declarations and paying estimated tax, not to exceed 6 months except for taxpayers abroad.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1812.08",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(4) The declaration required under paragraph (1) of this subsection shall be filed with the Mayor on or before April 15th of the taxable year, except that if the requirements of paragraph (1) of this subsection are first met: (A) after April 1st and before June 2nd of the taxable year, the declaration shall be filed on or before June 15th of the taxable year; (B) after June 1st and before September 2nd of the taxable year, the declaration shall be filed on or before September 15th of the taxable year; or (C) after September 1st of the taxable year, the declaration shall be filed on or before January 15th of the succeeding taxable year",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "statutory estimated tax declaration due dates",
      "applies_to_country": "us-dc",
      "applies_to_scope": "Matches the four quarterly D-40ES voucher deadlines published by OTR (April 15, June 15, September 15, January 15).",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.payout",
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1805_02_who_must_file",
      "category": "Business",
      "title": "[Unverified - being checked] Who must file a District of Columbia income tax return",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1805.02(1), every resident of the District who is required to file a federal return under § 6012 of the Internal Revenue Code of 1986 must file a District of Columbia income tax return, and every unincorporated business engaging in a trade or business within the District with gross income of more than $12,000 must file a return regardless of whether it has net income.",
      "body": "Under D.C. Code § 47-1805.02(1), every resident of the District who is required to file a federal return under § 6012 of the Internal Revenue Code of 1986 must file a District of Columbia income tax return, and every unincorporated business engaging in a trade or business within the District with gross income of more than $12,000 must file a return regardless of whether it has net income.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(1) Residents and nonresidents. — Every nonresident of the District receiving income subject to tax pursuant to this chapter and every resident of the District, except a fiduciary, who is required to file a federal return under the provisions of § 6012 of the Internal Revenue Code of 1986 \\[26 U.S.C. § 6012\\].”\n\nNote: Sits under Title 47, Chapter 18, Subchapter V (Returns). Separately, § 47-1805.02(8) requires a person to register before engaging in a trade, business or profession subject to tax under this chapter, with a civil penalty of $50 a day for failure to register.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1805.02",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(1) Residents and nonresidents. — Every nonresident of the District receiving income subject to tax pursuant to this chapter and every resident of the District, except a fiduciary, who is required to file a federal return under the provisions of § 6012 of the Internal Revenue Code of 1986 \\[26 U.S.C. § 6012\\].",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "who must file a District of Columbia income tax return",
      "applies_to_country": "us-dc",
      "applies_to_scope": "The $12,000 unincorporated business gross income filing threshold is a District of Columbia franchise tax return thresho",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1812_08_1099_statement_copy",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia information return (1099) statement copy requirement",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1812.08(n)(2), each employer or payor required to withhold income tax must submit one copy of the withholding statement for each employee or payee to the Chief Financial Officer by January 31 of each year, and must submit the statements electronically if 25 or more statements are required unless the CFO waives that requirement for undue hardship.",
      "body": "Under D.C. Code § 47-1812.08(n)(2), each employer or payor required to withhold income tax must submit one copy of the withholding statement for each employee or payee to the Chief Financial Officer by January 31 of each year, and must submit the statements electronically if 25 or more statements are required unless the CFO waives that requirement for undue hardship.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(n)(1) Beginning for statements due after December 31, 2011, each employer or payor required under this section to withhold income tax for an employee or a person who receives a payment subject to withholding (“payee”) shall prepare a statement for each employee or payee that shows for the previous calendar year any information that the Chief Financial Officer requires by regulation or guidance.\n\n(2)(A) An employer or payor required to submit the statements pursuant to paragraph (1) of this subsection shall submit one copy of the statement for each employee or payee to the Chief Financial Officer by January 31 of each year.”\n\nNote: Sits under Title 47, Chapter 18, Subchapter XII (Assessment and Collection; Time of Payment), § 47-1812.08(n). This is a District of Columbia rule, not the federal IRS information-return rule.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1812.08",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(n)(1) Beginning for statements due after December 31, 2011, each employer or payor required under this section to withhold income tax for an employee or a person who receives a payment subject to withholding (“payee”) shall prepare a statement for each employee or payee that shows for the previous calendar year any information that the Chief Financial Officer requires by regulation or guidance.\n\n(2)(A) An employer or payor required to submit the statements pursuant to paragraph (1) of this subsection shall submit one copy of the statement for each employee or payee to the Chief Financial Officer by January 31 of each year.",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "District of Columbia information return (1099) statement copy requirement",
      "applies_to_country": "us-dc",
      "applies_to_scope": "This is the District of Columbia's own statutory copy-to-CFO rule for withholding statements. The statute does not name ",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1812_17_federal_return_copy",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia authority to require a copy of the federal return",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1812.17, the Mayor may require a District of Columbia taxpayer to furnish the District with a true and correct copy of the taxpayer's federal income tax return and a reconciliation of that return with the taxpayer's District return.",
      "body": "Under D.C. Code § 47-1812.17, the Mayor may require a District of Columbia taxpayer to furnish the District with a true and correct copy of the taxpayer's federal income tax return and a reconciliation of that return with the taxpayer's District return.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“For the purpose of determining the liability of any person under this chapter and the extent of such liability, the Mayor may require the taxpayer to furnish the District with a true and correct copy of such person’s federal income tax return, and a copy of any federal partnership return with respect to any or all partnerships in which the taxpayer has a proprietary interest, for any taxable year, and a reconciliation of such return with the taxpayer’s District return for such taxable year.”\n\nNote: Sits under Title 47, Chapter 18, Subchapter XII, § 47-1812.17.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1812.17",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "For the purpose of determining the liability of any person under this chapter and the extent of such liability, the Mayor may require the taxpayer to furnish the District with a true and correct copy of such person’s federal income tax return, and a copy of any federal partnership return with respect to any or all partnerships in which the taxpayer has a proprietary interest, for any taxable year, and a reconciliation of such return with the taxpayer’s District return for such taxable year.",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "District of Columbia authority to require a copy of the federal return",
      "applies_to_country": "us-dc",
      "applies_to_scope": "This is a District of Columbia power to demand the federal return copy, which is DC law about DC administration. The fed",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal",
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    },
    {
      "id": "learn_r7932_district_of_columbia_creator_tax_treatment_dc_statute_47_1805_02_8_registration",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: business registration requirement for self-employed creators",
      "summary": "[Unverified - being checked] Under D.C. Code § 47-1805.02(8), no person may engage or continue to engage in a trade, business or profession subject to tax under that chapter without first registering to do so, and failure to register carries a civil penalty of $50 a day for each day the failure continues.",
      "body": "Under D.C. Code § 47-1805.02(8), no person may engage or continue to engage in a trade, business or profession subject to tax under that chapter without first registering to do so, and failure to register carries a civil penalty of $50 a day for each day the failure continues.\n\nWhat Council of the District of Columbia, D.C. Law Library actually says:\n\n“(8) Registration. — No person shall engage in or continue to engage in a trade, business or profession subject to taxes under the provisions of this chapter without first registering to do so. Such registration shall be made in such manner and on such forms as the Chief Financial Officer shall prescribe and registration shall not be transferable. Whoever engages in a trade, business or profession which is subject to tax under the provisions of this chapter without first registering to do so, as required by this section, shall, upon conviction thereof be fined not more than $500. Such failure to register shall also be subject to a civil penalty of $50 a day for each day that such failure continues.”\n\nNote: Sits under Title 47, Chapter 18, Subchapter V (Returns).",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1805.02",
      "last_verified": "2026-10-21",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia, D.C. Law Library",
      "evidence_quote": "(8) Registration. — No person shall engage in or continue to engage in a trade, business or profession subject to taxes under the provisions of this chapter without first registering to do so. Such registration shall be made in such manner and on such forms as the Chief Financial Officer shall prescribe and registration shall not be transferable. Whoever engages in a trade, business or profession which is subject to tax under the provisions of this chapter without first registering to do so, as required by this section, shall, upon conviction thereof be fined not more than $500. Such failure to register shall also be subject to a civil penalty of $50 a day for each day that such failure continues.",
      "volatility": "low",
      "from_batch": "7932-district-of-columbia-creator-tax-treatment",
      "subject": "District of Columbia",
      "topic": "business registration requirement for self-employed creators",
      "applies_to_country": "us-dc",
      "applies_to_scope": "A self-employed creator operating a trade or business in the District must register. The statute does not mention creato",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-172754Z"
      }
    }
  ]
}