Article: 50386

General Information

This screen is used to report additions and subtractions to Federal Adjusted Gross Income (AGI) for the District of Columbia. It is located under the DC General tab.

Green fields are override fields, which replace amounts otherwise calculated or imported.

Calculation A – Additions to Federal AGI

Additions increase taxable income by including items not part of federal AGI but required for DC income tax purposes.

Fields available for entry:

• Part-year Resident: portion of federal adjustments living outside DC
• Income distributions eligible for income averaging on federal Form 4972
• 100% federal bonus depreciation and/or extra Section 179 claimed on Federal return
• Any part of a discrimination award subject to income averaging
• Deductions for S corporations from federal schedule K-1
• Pass Through losses from DC unincorporated businesses
• Other Additions Amount and Description
• Capital gains deferred on Federal return (Qualified Opportunity Fund)

Calculation B – Subtractions from Federal AGI

Subtractions reduce taxable income by excluding items from federal AGI that are not taxable for DC purposes.

Fields available for entry:

• Taxable interest from U.S. obligations
• Interest and dividends of a child from federal Form 8814
• Awards received due to unlawful employment discrimination
• Excess of DC allowance depreciation over federal allowance depreciation
• Amount paid to DC College Savings plan in 2024 ($4000 max per person)
• Exclusion of up to $10,000 for disabled DC residents
• Annual household adjusted gross income
• Expenditures by DC teachers for classroom teaching materials
• Expenditures by DC teachers for certain tuition and fees ($1500 limit per person)
• Loan repayment awards received by health care professionals
• Health care insurance premiums paid by employer for registered domestic partner
• DC Poverty Lawyer Loan Assistance
• Other Subtractions Amount and Description
• Military Spouse Residency Relief Act (MSRRA)
• Capital gains deferred on Federal return (DC approved DC Qualified Opportunity Fund)

Checkboxes available for teacher-specific expenditures:

• Taxpayer is a teacher
• Spouse is a teacher

How to Add This Screen

1. Click on the State Taxes section on the left-hand side of the screen.
2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
3. Use the drop list to select District of Columbia.
4. Under the General tab, select Schedule I – Additions and Subtractions.
5. Complete the screen.
6. Click Save.

Further Information

For more details, please visit the DC Office of Tax and Revenue page for individual income taxpayers:
https://otr.cfo.dc.gov/service/individual-income-taxpayers