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OTR Issues Advisory on Survivor Benefits

 (Washington, DC) The Office of Tax and Revenue (OTR) would like to remind taxpayers that if they are 62 years old, some or all of their pensions, military retirement pay, annuity income, and survivor benefits paid by the District or the federal government are not subject to District income tax. The lesser of the amount received or $3,000.00 in pensions, military retirement pay, and annuity income are not subject to District income tax. Pensions, military retirement pay, and annuity income in excess of $3,000.00 are subject to District income tax. There is no limitation on survivor benefits. All of survivor benefits are exempt from District income tax.

If a taxpayer has already filed a District individual income tax return and paid District income tax on the survivor benefits received, they should file an amended return and claim a refund for the District tax paid on the survivor benefits. For a claim to be valid, it must be filed within the later of 3 years from the due date of the return or 3 years from the date the tax was paid.

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  Did You Know?
 

No Safe Amount of Alcohol for Drivers

While there is no “safe” amount of alcohol for drivers to consume, most people can drink moderately and drive legally when they reach the legal limit of .08 BAC. A 170-pound male typically would have to consume more than four drinks in one hour on an empty stomach to reach a BAC of .08. A 135-pound female typically would have to consume three drinks in the same time frame.


 


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