District of Columbia tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See District of Columbia 2025 →
District of Columbia deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Form D-40 conforms to April 15. DC Emancipation Day (April 16) can shift the deadline in some years; for the 2025 tax year (filed 2026) it remains April 15.
District of Columbia estimated tax payments in 2026
You are required to file a DC income tax return and expect to owe $100 or more in taxes.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form D-40ES |
| Underpayment safe harbor | No underpayment interest if withholding, credits and estimated payments equal at least 90% of 2026 DC income tax or 110% of 2025 DC income tax for a 12-month period. |
| Pay online | mytax.dc.gov |
DC's prior-year safe harbor is 110% for everyone; there is no 100% tier. Underpayment interest is 10% per year compounded daily. If you file your DC return by January 15 you pay the balance with the return and do not send the last voucher.
Source: otr.cfo.dc.gov, read September 3, 2026. “Voucher 1: April 15, 2026; Voucher 2: June 15, 2026; Voucher 3: September 15, 2026; and Voucher 4: January 15, 2027”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
District of Columbia extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does District of Columbia accept the federal extension? | No. File the state's own extension request. |
|---|---|
| State extension form | Form FR-127 |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. Any tax due must be paid in full with the extension request; penalty and interest accrue on tax unpaid after the original due date. |
| How to get it | File Form FR-127 with payment on or before April 15 (certain filers can request the extension through MyTax.DC.gov). |
An additional 6 months can be requested if living or traveling outside the United States.
Source: otr.cfo.dc.gov, read September 3, 2026. “A copy of the federal application for an extension of time to file is not acceptable for requesting an extension of time for filing a DC return.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are District of Columbia state taxes due in 2026?
Your 2025 District of Columbia individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are District of Columbia estimated tax payments due in 2026?
District of Columbia estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form D-40ES or pay online. The final installment for 2025 was due January 15, 2026.
Does District of Columbia accept the federal extension?
No. File the state's own extension request. The state form is Form FR-127. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a District of Columbia extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the District of Columbia tax agency or the IRS before relying on a date. This is general information, not tax advice.