StateDistrict of Columbia (DC)
Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Extension Type⚠ FR-127 Required
State AgencyDC OTR
District of Columbia state flagDC — District of Columbia

District of Columbia Personal Income Tax Extension — What You Need to Do

The District of Columbia extends your personal income tax filing deadline to October 15, 2026 — but unlike most states, DC does not accept the federal extension. Filing a federal extension (IRS Form 4868) extends only your federal return — it does NOT extend your DC deadline. To get more time in DC, you must file DC Form FR-127 by April 15. Any DC tax you owe must also be paid by April 15 — penalties and interest run from that date.

Action needed to secure your extension. A federal Form 4868 does NOT extend your DC deadline — you must file DC Form FR-127 with full payment before April 15, 2026. The District charges penalties and interest on unpaid tax from April 15 even with a valid extension.
Extended to October 15, 2026
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District of Columbia Extension Checklist — 2026

Three things to handle. One deadline that drives them all.

1
Due byApril 15, 2026

Secure Your Extension

File a federal extension (IRS Form 4868) for your federal return — but this does NOT extend your DC deadline. To get more time in DC, submit DC Form FR-127 by April 15 instead.

2
Due byApril 15, 2026

Pay Any District of Columbia Tax You Owe

DC’s extension covers filing — not payment. A 5%-per-month failure-to-pay penalty (up to 25%) plus interest apply to any unpaid balance from April 15. Pay as much as possible by April 15.

Free
ACH Debit Online
mytax.dc.gov
MyTax.DC.gov, the DC Office of Tax and Revenue portal. Direct bank payment, no fee.
Fee applies
Credit / Debit Card
MyTax.DC.govPay by Visa, MasterCard, Discover, or Amex through MyTax.DC.gov — a convenience fee applies.
Mail
Check with Form FR-127

Office of Tax and Revenue
P.O. Box 96018
Washington, DC 20090-6018
3
Due byOctober 15, 2026

File Federal + District of Columbia Return

File your federal return and add your District of Columbia return — Form D-40 — in the same session. Filing sooner means a faster refund. Your extended DC deadline is October 15.

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District of Columbia Late Penalties — What It Costs to Wait

A valid extension gives you until October 15 to file. But unpaid tax starts accruing penalty and interest the day after April 15.

Penalty Type Rate Cap Trigger
Failure to Pay 5% per month 25% Unpaid balance not paid by April 15
Failure to File 5% per month 25% Return filed late without Form FR-127
Interest ~10% per year No cap Accrues on unpaid tax from April 15

One penalty per period: In DC, the failure-to-file and failure-to-pay penalties are each 5% per month (up to 25%) and can run at the same time if you neither file Form FR-127 nor pay. Example: owe $5,000 and pay two months late without an extension, and you could owe roughly $500 in failure-to-pay penalty plus interest. Filing FR-127 and paying by April 15 avoids the penalties entirely.

District of Columbia State Extension Details

Extension Type FR-127 Required (federal 4868 not accepted)
Original Filing Deadline April 15, 2026
Extended Filing Deadline October 15, 2026
Extension Period 6 months
Extension Form Form FR-127 with full payment, by April 15
Return Form D-40 (resident / part-year resident)
Federal Extension Required? Federal Form 4868 does not extend DC — you must file Form FR-127
Payment Deadline April 15, 2026 (extension does not extend payment)
Online Payment Portal mytax.dc.gov
State Agency DC Office of Tax and Revenue
Failure to File Penalty 5% of unpaid tax per month, up to 25%
Failure to Pay Penalty 5% of unpaid tax per month, up to 25%

District of Columbia Tax Extension — Frequently Asked Questions

Do I need to do anything to get the District of Columbia extension?

Yes. Unlike most states, DC does not accept the federal extension. You must file DC Form FR-127 by April 15, 2026 to extend your deadline to October 15, 2026, and pay any DC tax you owe by April 15.

What is Form FR-127?

It’s DC’s individual income tax extension application (Extension of Time to File a DC Income Tax Return). File it by April 15 with full payment of your estimated DC tax liability — a federal Form 4868 does not extend your DC deadline.

Does the District of Columbia extension cover my federal return?

No. A DC extension (Form FR-127) only covers your DC return. For more time on your federal return, file IRS Form 4868 separately — it does not affect your DC deadline.

What if I can’t pay my full District of Columbia tax by April 15?

Pay as much as you can. A 5%-per-month failure-to-pay penalty (up to 25%) plus interest apply to the unpaid balance, so every dollar paid by April 15 lowers your total.

Which District of Columbia return form do I need?

Form D-40 is the DC individual income tax return for residents and part-year residents. It is due by the extended deadline of October 15, 2026.

How do I pay my District of Columbia extension tax online for free?

Use direct bank payment (ACH) through MyTax.DC.gov — it’s free and instant. Card payments are also available at MyTax.DC.gov, though a service fee applies.

Ready to File? Start Federal + District of Columbia

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