D.C. Mun. Regs. tit. 9, r. 9-144

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-144 - ESTIMATED TAX: GENERAL PROVISIONS

144.1

A declaration of estimated tax shall be made by each individual residing or domiciled in the District when gross income not subject to District withholding tax shall result in a tax liability of more than one hundred dollars ($ 100.00) for the taxable year.

144.2

The requirement set forth in § 144.1 shall not apply to any of the following, unless such persons are domiciled within the District at any time during the taxable year:

(a) An elected official of the government of the United States;

(b) Any employee on the staff of an elected officer in the legislative branch of the government of the United States, if that employee is a bona fide resident of the State of residence of the elected officer;

(c) Any officer of the executive branch of the U.S. government whose appointment to the office held was by the President of the United States and subject to confirmation by the Senate of the United States, and whose tenure of office is at the pleasure of the President of the United States; or

(d) A Justice of the Supreme Court of the United States.

144.3

At the election of the taxpayer, any installment of estimated tax may be paid prior to the date prescribed for its payment.

D.C. Mun. Regs. tit. 9, r. 9-144

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR 5§ 310.10, 310.29, and 310.32; as amended by Final Rulemaking published at 30 DCR 1255, 1258 (March 8, 1983)