Form D-40es - Change Of Address, Worksheet And Amended Computation Schedule

Form D-40es - Change Of Address, Worksheet And Amended Computation Schedule - 2001 Page 2

September 15 of the current taxable year

4. Joint Declaration

7. Underpayment of Estimated Tax

and January 15 of the succeeding taxable

year if the change occurs between June 2 and

If you file a D.C. joint income tax return

A charge of 1.5 percent per month is imposed

August 31 of the taxable year.

(D40), you should file joint declaration

if your withholdings, credits, and estimated

vouchers for the same taxable year to insure

tax payments do not equal at least 90 percent

January 15 of the succeeding taxable year

proper credit for any estimated income tax

of the tax shown as due on your 2001 return,

if the change occurs between September 1

you pay.

or 100 percent of the tax shown as due on

and December 15 of the taxable year.

your 2000 return.

If joint declaration vouchers are filed, but a

5. Amended Declaration

joint return is not, the estimated tax paid for

This charge is in addition to the penalty for

the year may be credited to either the husband

false statements under D.C. code §22-2514 if

Use the Amended Computation Schedule in

or the wife, or it may be divided between

any statement made on the voucher is not

the back of this booklet if, after having filed

them in any proportion.

true, accurate and complete to the best of the

one or more declaration vouchers, you find

declarant’s information, knowledge and

that your estimated tax has substantially

belief.

5. Change in Income or Exemptions

increased or decreased. Indicate the amended

estimated tax in Block A and the credit in

If after April 1 your expected income, item-

8. Charge for Each Dishonored Check

Block B of the next declaration voucher you

ized deductions, or personal exemptions

file. Complete Lines 1, 2 and 3 and sign the

change, and you are required to file declara-

There is a charge of $50 for each dishonored

voucher.

tion vouchers, the dates for filing are:

check issued to the District of Columbia.

Do not file the declaration or the amended

June 15 and September 15 of the current

declaration voucher due on or before January

taxable year and January 15 of the suc-

15 if, on or before January 15, you file your

ceeding taxable year if the change occurs

D.C. income tax return (D-40). This is

between April 12 and June 1 of the taxable

because you must pay with your return the

year.

full balance of any tax due.

Form D-40es - Change Of Address, Worksheet And Amended Computation Schedule - 2001 Page 2

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