Quick answers
Does District of Columbia have a state estate tax?
State estate tax: Yes (D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14)). Estate-tax exemption: $4,988,400 (D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14); 2026 deaths). Estate-tax top rate: 16% (D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14); 2026 deaths).
Does District of Columbia have an inheritance tax?
Inheritance tax: No (D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14)).
Can you use a transfer-on-death deed in District of Columbia?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (D.C. Code Title 19, Ch. 6, Subch. IV — Uniform Real Property Transfer on Death Act; effective March 19, 2013 (D.C. Law 19-230)).
What is the Medicaid look-back period in District of Columbia?
Look-back period: 60 months (District of Columbia Medicaid State Plan TN 09-04; Approved November 2, 2009; effective July 1, 2009).
Does District of Columbia tax Social Security benefits?
Social Security benefits: pending. Primary-source classification has not yet been completed for this income type.
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- YesVerified
Source: D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · Checked July 24, 2026
- Estate-tax exemption
- $4,988,400Verified
Source: D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · Effective: 2026 deaths · Checked July 18, 2026
- Estate-tax filing threshold
- $4,988,400Verified
Source: D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · Checked July 24, 2026
- Estate-tax top rate
- 16%Verified
Source: D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · Effective: 2026 deaths · Checked July 18, 2026
Full detail: District of Columbia estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoVerified
Source: D.C. Code § 47-3701 et seq. (Ch. 37 — Inheritance and Estate Taxes); zero-bracket amount at § 47-3701(14) · Checked July 24, 2026
Full detail: District of Columbia estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: D.C. Code Title 19, Ch. 6, Subch. IV — Uniform Real Property Transfer on Death Act · Effective: effective March 19, 2013 (D.C. Law 19-230) · Checked July 26, 2026
- Controlling statute
- D.C. Code § 19-604.01 et seq.Verified
Source: D.C. Code Title 19, Ch. 6, Subch. IV — Uniform Real Property Transfer on Death Act · Effective: effective March 19, 2013 (D.C. Law 19-230) · Checked July 26, 2026
Full detail: District of Columbia transfer-on-death deed page
Small-estate procedure
- Current rule
- $80,000 of District-administered property; court small-estate proceedingVerified
Source: D.C. Code § 20-351 · Effective: current · Checked August 23, 2026
Full detail: District of Columbia small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Long-term-care income limit
- $2,982 per monthVerified
- Applies to: single applicant; SSI recipients follow a distinct categorical pathway.
Source: DC DHCF Long Term Care eligibility standards · Effective: Updated January 2026 · Checked November 14, 2026
- Applicant resource limit
- $4,000Verified
- Applies to: single applicant; SSI recipients follow a distinct categorical pathway.
Source: DC DHCF Long Term Care eligibility standards · Effective: Updated January 2026 · Checked November 14, 2026
- Married-couple resource limit
- $6,000Verified
- Applies to: married couple.
Source: DC DHCF Long Term Care eligibility standards · Effective: Updated January 2026 · Checked November 14, 2026
- Current community-spouse resource allowance
- The community spouse keeps the spousal share, which is half of the couple's total countable resources, but not less than $32,532 and not more than $162,660 (2026 amounts).Verified
- Applies to: institutionalized applicant with a community spouse.
Source: District of Columbia Municipal Regulations, 29 DCMR 9802 (Resource Test), sections 9802.5 and 9802.10-9802.12 · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: Effective Date: 2/12/2016; final rulemaking published at 63 DCR 1605; adopts the minimum and maximum amounts and the maximum home-equity limit established annually by CMS · Checked November 14, 2026
- Current community-spouse monthly maintenance-needs allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Current home-equity limit
- $1,130,000 (2026)Verified
- Applies to: applicant subject to the substantial-home-equity rule.
Source: District of Columbia Municipal Regulations, 29 DCMR 9802 (Resource Test), sections 9802.5 and 9802.10-9802.12 · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: Effective Date: 2/12/2016; final rulemaking published at 63 DCR 1605; adopts the minimum and maximum amounts and the maximum home-equity limit established annually by CMS · Checked November 14, 2026
Full detail: District of Columbia Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 monthsVerified
Source: District of Columbia Medicaid State Plan TN 09-04 · Effective: Approved November 2, 2009; effective July 1, 2009 · Checked September 5, 2026
- Transfer-penalty divisor
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- How the state administers the penalty
- For transfers after February 8, 2006, the District reviews the preceding 60 months. A transfer for less than fair market value can create an ineligibility period for institutional or HCBS coverage, subject to the District's undue-hardship process.Verified
Source: District of Columbia Medicaid State Plan TN 09-04 · Also: DC DHCF Undue Hardship Instructional Guide · Effective: Approved November 2, 2009; effective July 1, 2009 · Checked September 5, 2026
Full detail: District of Columbia Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Recovery is limited to real and personal property, including a home, that the recipient owned at death and that does not pass automatically to another person. For recipients age 55 or older, the agency seeks all Medicaid services except the specified Medicare cost-sharing amounts for dates of service on or after January 1, 2010.Verified
Source: DC DHCF Medicaid Estate Recovery Fact Sheet · Effective: Posted August 19, 2015; operative date-of-service rule stated in the agency fact sheet · Checked September 5, 2026
- Controlling authority
- DHCF states that federal law and District of Columbia municipal regulations require the estate-recovery program and define the agency's claim process.Verified
Source: DC DHCF Medicaid Estate Recovery Fact Sheet · Effective: Posted August 19, 2015; operative date-of-service rule stated in the agency fact sheet · Checked September 5, 2026
- Exemptions and deferrals
- Recovery cannot proceed while a spouse, child under 21, or blind or disabled child lives in the home and until the home is sold, on the conditions stated by DHCF.Verified
Source: DC DHCF Medicaid Estate Recovery Fact Sheet · Effective: Posted August 19, 2015; operative date-of-service rule stated in the agency fact sheet · Checked September 5, 2026
- Hardship waiver
- DHCF evaluates hardship case by case, including specified family-business, necessities, medical-care, shelter, public-assistance, and resident-caregiver circumstances. A waiver or exemption request is due within 30 calendar days of the proposed-recovery notice.Verified
Source: DC DHCF Medicaid Estate Recovery Fact Sheet · Effective: Posted August 19, 2015; operative date-of-service rule stated in the agency fact sheet · Checked September 5, 2026
- Lien practice
- DHCF describes notice of proposed recovery and a lien connected to the post-death estate-recovery claim; reviewed materials do not support a broader lifetime-lien assertion.Verified
Source: DC DHCF Medicaid Estate Recovery Fact Sheet · Effective: Posted August 19, 2015; operative date-of-service rule stated in the agency fact sheet · Checked September 5, 2026
Full detail: District of Columbia Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- Pending
Primary-source classification has not yet been completed for this income type.
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.