* 
Make entries using black ink. Attach to your D-40.
Government of the
District of Columbia
2013
   
SCHEDULE I   Additions
           to and Subtractions from
           Federal Adjusted Gross Income
      
2013 SCHEDULE I     P1
Additions to and Subtractions from Federal Adjusted Gross Income
Revised 09/13
Calculation A
  
Additions to federal adjusted gross income.  
Fill in only those that apply.                                   
Dollars only, do not enter cents
        
  1  Part-year DC resident – enter the portion of adjustments 
(from Federal Form 1040;
 
1 
$ 
.
00
 
1040A; or 1040NR)
  
  2  Income distributions eligible for income averaging on your federal tax return 
 
2 
$ 
.
00
from Federal Form 4972)
.
 
  3  30% or 50% federal bonus depreciation and/or extra IRC §179 expenses claimed                    3 
$ 
.
00
     
on
 federal return
   4  Any part of a discrimination award subject to income averaging.                                          4 
$ 
.
00
  5  Deductions for S Corporations from Schedule K-I, Form 1120 S.                                          5 
$ 
.
00
  6  Other (see instructions).
 
6 
$ 
.
00
   7
                                            
RESERVED
 7 
$ 
.
00
   
8  Total additions  
Add entries on Lines 1– 7. Enter the total here and on D-40, Line 5. 
8 
$ 
.
00
Calculation B
  
Subtractions from federal adjusted gross income. 
 Fill in only those that apply. 
  1   Taxable interest from US Treasury bonds and other obligations. 
See instructions.
 1 
$ 
.
00
  2   Disability income exclusion 
from DC Form D-2440, Line 10. 
See instructions.
  
 2 
$ 
.
00
  3   Interest and dividend income of a child from Federal Form 8814*.                                      3 
$ 
.
00
  4   Awards, other than front and back pay, received due to unlawful                                          4 
$ 
.
00
 
 employment  discrimination.
  5   Excess of DC allowable depreciation over federal allowable depreciation. 
See instructions.
        5 
$ 
.
00
 
  6   Long-term care insurance premiums paid in 2013, $500 annual limit per person.                 6 
$ 
.
00
  7   Amount paid (or carried over) to DC College Savings plan in 2013 (maximum $4,000 per        7 
$ 
.
00
Part-year residents see instructions.
$ 
.
00
 
 as disabled) with adjusted annual household income of less than $100,000. 
See instructions.
  9   Expenditures by DC teachers for necessary classroom teaching materials,                             9 
$ 
.
00
 $500 annual limit per person. 
See instructions.
 
10  
Expenditures by DC teachers for certain tuition and fees, $1500 annual limit per person
.  
10 
$ 
.
00
See instructions.
11   Loan repayment awards received by health-care professionals from DC government.  
 
11 
$ 
.
00
 
See instructions.
12 
Health-care insurance premiums paid by an employer for an employee’s registered
 12 
$ 
.
00
 
domestic partner or same sex spouse.
 
Make no entry if the premium was deducted on your federal return, see instructions.
 
13   DC Poverty Lawyer Loan Assistance.
 
See instructions.
13 
$ 
.
00
 
See instructions.
 _____________________________________________
 
14 
$ 
.
00
15
 
Military Spouse Residency Relief Act. 
 
See instructions.
RESERVED
 
15 
$ 
.
00
16   Total subtractions.  
Add entries on Lines 1–15. Enter the total here and on D-40, Line 13. 
16 
$ 
.
00
File order 8
  Last name
                                                                
Social Security Number
 that relate to the time you resided outside DC.
        For Lines 2 – 7 below include only the amounts related to the time you resided in DC.
 person, $8,000 for joint filers if each is an account owner). 
  8   Exclusion of up to $10,000 for DC residents (certified by the Social Security Adm.
  
8 
Note: Since income reported on Federal Form 8814, Parents’ Election to Report Child’s Interest and Dividends, and included in the parents’ federal 
return income is subtracted above on Line 3 of Calculation B, the child must file a separate DC return reporting this income.
14
 
Other 
(Not Supported)
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