District of Columbia Retirement Income Tax Calculator
DC excludes Social Security but taxes pensions and IRA withdrawals at 4% to 10.75%.
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District of Columbia resident retirement worksheet
DC · 2026 scoped worksheet
Waiting on a figure
- DC modeled taxable income
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- Calculated retirement subtractions
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- Included benefits subtracted
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- Qualified pension / IRA subtraction
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- Separate senior / disability subtraction
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- Modeled retirement / exemption credits
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- Estimate after other approved credits
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Calculation scopeFull-year ordinary resident return; approved current federal income, eligible included benefits, all modifications and actual deduction. No mixed residency, unprepared negative income or special-rate calculation.
Illustrative defaults. Enter approved taxable amounts and confirm eligibility. The result covers the displayed worksheet conditions; a complete return may require other income, adjustments, deductions or credits.
Current statutory DC graduated estimate after eligible included Social Security / railroad subtraction and entered approved deductions; ordinary public / private pensions are not automatically exempt Primary agency / statute sources independently reviewed October 2, 2026. Illustrative amounts require confirmation; final return, credits and special taxes remain separate.
Reviewed October 2, 2026. DC retirement tax: excluded benefits and ordinary pension income
What District of Columbia taxes in retirement
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Social Security
Not taxedExcluded, with protected railroad benefits.
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Pensions
TaxedTaxed; the old $3,000 public-pension exclusion ended in 2015.
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IRA & 401(k) withdrawals
TaxedTaxed at 4% to 10.75%.
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Wages from work
Taxed4% to 10.75%.
Partly taxed: limits by age, plan, owner or income apply. Military retirement is covered in the guide. How these labels work.
DC retirement tax: excluded benefits and ordinary pension income
Calculate District of Columbia retirement income tax using its resident graduated rates, federally included Social Security exclusion and approved deductions.
The District excludes eligible Social Security and protected railroad benefits included in the federal starting income. An ordinary private pension, traditional IRA distribution or federal/state government pension does not acquire a blanket DC exemption merely because its owner is retired. Recover approved contribution basis before entering taxable receipts, and identify any lawful modification that differs from the federal treatment.
DC’s current resident rate schedule uses one set of taxable-income brackets across filing categories: 4% through $10,000,6% through $40,000,6.5% through $60,000,8.5% through $250,000,9.25% through $500,000,9.75% through $1 million and 10.75% above that amount. Filing status still changes deduction and return eligibility. The selector does not permit splitting a joint income figure without separately preparing the return facts.
The worksheet starts with approved federal adjusted gross income, adds District modifications and subtracts federally included protected benefits and other lawful adjustments. Enter the actual-year deduction/exemption amount independently. A federal standard deduction, withholding total or gross pension deposit is not automatically a DC deduction. Blank other nonrefundable credits keep the after-credit total unresolved rather than authorizing a zero credit.
Worked resident example: federal AGI $80,000 includes $20,000 taxable Social Security, with no other modifications and an entered $10,000 approved deduction. DC taxable income is $50,000. The first $10,000 produces $400, the next $30,000 produces $1,800 and the remaining $10,000 produces $650, for $2,850 before other credits. The deduction in this example is an entered approved amount, not a claim about the published 2026 standard deduction.
An older District exclusion for up to $3,000 of qualified public pensions was eliminated for tax years beginning in 2015. Do not apply it to a 2026 annuity based on a historic benefits page. Special credits, nonresident/part-year allocations, separate-return combinations and preferential or additional-tax cases need the actual D-40 instructions. For a move into the District, retain dates of domicile and the former state’s prepared liability rather than treating the location of an old employer as proof of tax jurisdiction.
For a complete retirement budget, calculate federal ordinary tax separately and include the other charges relevant to the household. This page estimates individual DC income tax in the confirmed resident scope. It does not calculate property assessments, estate tax, Medicare charges or cash withholding. A later year requires newly approved source rules and an actual annual assessment; the displayed 2026 schedule is not silently extended.
Prepare these District of Columbia records
- Full-year DC residency and actual filing/deduction eligibility
- Federally included Social Security/protected railroad amount, not gross benefits
- Current 47-1806.03(a)(11) graduated brackets and separately approved credits
Official District of Columbia source. Current 47-1806.03(a)(11) resident rates and 47-1803.02 benefit modifications; actual-year deductions approved separately.
Calculate the federal portion separately
Use the federal retirement-tax worksheet to prepare federally included benefits and ordinary income. Its federal deduction and rates do not replace the District of Columbia rules above.
Compare District of Columbia with nearby states
Maryland and Virginia are District of Columbia’s only neighbors. West Virginia is one state further away, chosen from those states for the treatment of Social Security, pensions, IRA withdrawals and wages closest to District of Columbia’s. Run each one’s worksheet with the same household figures before deciding where a move would leave you.
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Updated / verified · Retirement Income Tax Calculator Editorial Team