District of Columbia Disabled Income

Article ID: 60109  

District of Columbia Disabled Income


Who may file a Form D-2440?

You must meet all of the following requirements:

• If you are married or registered domestic partners, you are filing a joint return;

• You received disability payments during 2019;

• You were under the age of 65 on December 31, 2019;

• You retired on disability and were permanently and totally disabled when you retired;

• On January 1, 2019, you had not reached the age required to retire under your employer’s retirement program; and

• You have not notified the Office of Tax and Revenue that you have chosen to treat the disability income as a pension.


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