December, 17th 2025
Each state has unique income tax withholding rules. Below are District of Columbia's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | DC |
|---|---|
| State Tax Withholding State Code | 11 |
| Acceptable Exemption Form | D-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, M, H, N / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | Determine the Total Number Of Allowances field as follows: First Position - S = Single; M = Married, Filing Jointly; N = Married, Filing Separately; H = Head of Household. Second and Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a zero. |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
D.C.'s Form D-4 explicitly lists allowances. An employee can claim: 1 for themselves; 1 if filing as head of household; 1 if 65 or older (employee) and 1 if blind (employee); plus 1 for a spouse filing jointly (and an additional 1 if the spouse is 65+ and 1 if spouse is blind). Additionally, 1 allowance per dependent is allowed (not counting self or spouse). All these are summed as total allowances. D.C. also provides a worksheet section for additional allowances if itemizing deductions.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | Base allowance |
| Head of Household | 1 allowance | If filing as head of household |
| Age 65+ (Employee) | 1 allowance | If employee is 65 or older |
| Blind (Employee) | 1 allowance | If employee is blind |
| Spouse (if filing jointly) | 1 allowance | For spouse filing jointly |
| Age 65+ (Spouse) | 1 allowance | If spouse is 65 or older |
| Blind (Spouse) | 1 allowance | If spouse is blind |
| Each Dependent | 1 allowance | Not counting self or spouse |
Total Allowances = Yourself + HOH + Age/Blind Allowances + Spouse + Dependents
D.C. provides a worksheet section for additional allowances if itemizing deductions. All allowances are summed to get the total.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
Determine the dependent allowance by applying the following guideline and subtract this amount from the annual wages to compute the taxable income.
Dependent Allowance = $4,150 × Number of Dependents
Apply the taxable income computed in step 5 to the tax withholding table (All filing status) to determine the District of Columbia tax withholding.
Divide the annual District of Columbia tax withholding by 26 to obtain the biweekly District of Columbia tax withholding.
Want to calculate in an easier way? Learn how to calculate District of Columbia taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $4,150 |
Formula: $4,150 × Number of Dependents
Dependent allowance per dependent.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,000 | $0 | + | 4.00% | $0 |
| $10,000 | $40,000 | $400 | + | 6.00% | $10,000 |
| $40,000 | $60,000 | $2,200 | + | 6.50% | $40,000 |
| $60,000 | $250,000 | $3,500 | + | 8.50% | $60,000 |
| $250,000 | $500,000 | $19,650 | + | 9.25% | $250,000 |
| $500,000 | $1,000,000 | $42,775 | + | 9.75% | $500,000 |
| $1,000,000 | and over | $91,525 | + | 10.75% | $1,000,000 |
ezPaycheck simplifies payroll calculations, including District of Columbia's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date District of Columbia state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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