DISTRICT OF COLUMBIA
The District of Columbia's tax law exempts certain Congressional employees from its individual income tax. Many employees
in the past have made incorrect liability determinations. They then had to make lump sum payments to the District for income
taxes owed--plus penalties and interest on late payments.
We suggest that all Congressional employees residing in the District, who are not filing District tax returns, contact the Office of
Tax Administration for an individual ruling regarding their tax liability.
Office of Tax Administration
Department of Finance and Revenue
Room 3145, Municipal Center
300 Indiana Avenue, N.W.
Washington, D.C. 20001
202/727-6140, 202/727-6141, or 202/727-6142
If the District rules that you are liable under their income tax laws, you may take advantage of withholding through payroll
deductions. If you do not have the tax withheld, you are required to file a Declaration of Estimated Tax on Form D40-ES and
make quarterly payments to the District of Columbia. These payments are due April 15th, June 15th, September 15th, and
January 15th of the following year.
STATE OF MARYLAND
The State of Maryland has a general withholding law which imposes an income tax upon all residents of the state and upon all
nonresidents subject to the jurisdiction of the state, that is, persons generally not residing within the state but who have salary
and wages earned within the state.
"Resident" means an individual domiciled in the state on the last day of the taxable year, and every other individual who for
more than six (6) months of the taxable year maintained a place of abode within this state, whether domiciled or not. A part
year resident is taxable for only that part of the year he/she was residing in this state.
If you are liable under Maryland income tax laws, you may take advantage of withholding through payroll deductions. If you
do not have the tax withheld, you are required to file a Declaration of Estimated Tax on Form 502D and make quarterly
payments to the Comptroller of the Treasury, Income Tax Division, Annapolis, MD 21401. These payments are due on April
15th, June 15th, September 15th, and January 15th of the following year.
For additional information as to requirements to comply with Maryland income tax laws, you may direct your inquiries to the
Comptroller of the Treasury, Income Tax Division, at the main office in Annapolis, Maryland, or any of the three branch
offices located in the D.C. Metropolitan Area.
Annapolis, MD: Main Inquiry Line: 1-800/MDTAXES
Revised Computation: 301/974-3981
Landover, MD: Branch Office: 8401 Corporate Drive Landover, MD 20785 301/459-2710
Wheaton, MD: Branch Office: Wheaton Plaza North Office Bldg.
2730 University Boulevard West, Suite LL6
Wheaton, MD 20902
301/949-6030 or 301/949-6032.
STATE OF VIRGINIA
Every domiciliary or actual resident of Virginia is subject to state individual income taxation as a resident. A domiciliary
resident is one whose legal domicile in the technical sense is Virginia. Most domiciliary residents actually live in Virginia. An
actual resident is one who has his/her place of abode in Virginia for an aggregate of more than 183 days of the taxable year,
even though his/her domiciliary residence is in another state or country.
A part year resident is taxable for only that part of the year he/she was residing in this state.
If you are liable under Virginia income tax laws, you may take advantage of withholding through payroll deductions. If you do
not have the tax withheld, you are required to file a Declaration of Estimated Tax on Form 760-ES and make quarterly
payments to your local Commissioner of the Revenue or the Director of Finance for the State of Virginia. These payments are
due on May 1st, June 15th, September 15th, and January 15th of the following year.
For additional information as to requirements to comply with Virginia income tax laws, you may direct your inquiry to:
Virginia Department of Taxation
P.O. Box 760
Richmond, VA 23206
804/367-8031
If you are an employee and have questions or need assistance regarding your deductions for Federal, State or Local taxes, please contact your Payroll Counselor. If you are a Member and have questions or need assistance regarding your deductions for Federal, State or Local taxes, please contact a Members' Services Counselor.