Who must le a Form D-40B?
Any non-resident of DC claiming a refund of DC income tax with-
held or paid by estimated tax payments must file a D-40B. A
non-resident is anyone whose permanent home was outside
DC during all of 2022 and who did not maintain a place of
abode in DC for a total of 183 days or more during 2022.
• A joint request for refund is not permitted.
• Attach all W2/1099 showing DC withholding to the front of
this form. Schedule K-1's are not a substitute for W2/1099.
• Attach your DD Form 2058, JAN 2018 if completing
Category B.
• Be sure to include your date of birth on the front page.
NOTE: If you moved into DC with the intent of becoming a domi-
ciliary, you are considered a DC resident and the 183 days does
not apply.
NOTE: If you are claiming a military spouse exemption, a copy
of DD Form 2058, JAN 2018 must be completed and attached
to your D-40B request.
Taxpayer Identication Number (TIN)
You must have a TIN, whether it is a Federal Employer Iden-
tification Number (FEIN), Social Security Number (SSN),
Individual Taxpayer Identification Number (ITIN) or Preparer Tax
Identification Number (PTIN).
• An SSN is a valid number issued by the Social Security
Administration (SSA) of the United States Government. To
apply for an SSN, get form SS-5, Application for a Social
Se
curity Card,
from your local SSA office or get this form
on
line at www.ssa.gov. You may also get this form by calling
1-800-772-1213.
• An ITIN, Individual Taxpayer Identification Number is a valid
number issued by the IRS. The IRS issues ITINs to individu-
als who are required to have a U.S. taxpayer identification
number but who do not have, and are not eligible to obtain,
a Social Security number (SSN) from the Social Security Ad-
ministration (SSA). ITINs do not serve any purpose other than
federal tax reporting
• An PTIN, Preparer Tax Identification Number is a valid
identification number issued by the IRS that all paid tax
preparers must use on tax returns or claims for refund.
Where to send a Form D-40B?
You must mail the completed Form D-40B and attachments to:
Office of Tax and Revenue
PO Box 96147
Washington, DC 20090-6147
How will we respond to your request?
• We will send you a refund for the amount you request if we
determine you were not a resident of DC during 2022; or
• Based on the information you provide, we may determine that you
qualify as a DC resident. If so, we will require that you file a
DC Form D-40 tax return.
• Missing attachments or supporting documentation or if your form is
incomplete, will cause delays in processing.
Notice: In order to comply with banking rules, we will not issue a
refund to or through a foreign financial institution. Instead, we
will issue a paper check. In the event of a rejection of direct deposit,
refunds will be re-issued on a paper check.
Reminders
U.S. Bank ReliaCard™
If you want your refund on a ReliaCard, select “ReliaCard” under the
Refund Options on the D-40B form. Refunds under $2 or greater than
$4,000 do not qualify for the ReliaCard. Non-qualified refunds will re-
ceive a paper check if direct deposit is not selected.
Pre-Acquisition Disclosures
The Consumer Financial Protection Board (CFPB) has published its fi-
nal Prepaid Account Rule, creating detailed consumer protections for
prepaid accounts. For tax year 2022, if you elect to receive a
refund using the U.S. Bank ReliaCard™ or use a pre-paid card to
make payments, you are required to review and acknowledge the Pre-
Acquisition Disclosures (Short and Long Forms) prior to selecting
the ReliaCard option as method for receiving a refund or using a
prepaid card when making a payment.
Electronic 1099-G
The Office of Tax and Revenue (OTR is offering a paperless option
for receiving the Form 1099-G income tax refund statement. You
will receive a paper statement unless you choose the paperless
option.
Revised 08/2022
• An FEIN is a number issued by the Internal Revenue Service
(IRS) To apply for an FEIN, get Form SS-4, Application for
Employer Identification Number, or get this form online at
www.irs.gov/businesses and click on Employer Identification
Number (EIN) under Starting a Business. You may also get
this form by calling 1-800-TAX-FORM (1-800-829-3676);