Updated October 8, 2026. Quick answer: No. The District of Columbia is a common law jurisdiction. At divorce, D.C. Code section 16-910 has the court distribute property “in a manner that is equitable, just, and reasonable”, and at death a spouse who renounces the will takes the intestate share, capped at one-half. The IRS lists nine community property states.
Washington, DC community property at a glance
| Item | What the documents say |
|---|---|
| Regime | Common law |
| At divorce | The court distributes property in a manner that is equitable, just, and reasonable (D.C. Code 16-910) |
| At a spouse’s death | A spouse who renounces the will within 6 months takes the intestate share, not more than one-half of the net estate (D.C. Code 19-113) |
| Federal basis at the first death | A qualified joint interest between spouses: one-half is included in the estate and steps up |
| Source | Council of the District of Columbia (D.C. Law Library); IRS Publications 551 and 555; 26 U.S.C. 1014 |
What the Washington, DC statutes say
The District’s divorce statute keeps each party’s separate property apart first. The court assigns each party’s “sole and separate property acquired prior to the marriage”, then distributes the rest of what was accumulated during the marriage.
At divorce in Washington, DC
The standard is equitable, just, and reasonable, weighed on the factors section 16-910 lists. It is a court determination, not an equal-split rule.
At a spouse’s death in Washington, DC
The District does not use dower. Section 19-102 is headed dower and curtesy abolished, and says “The estates of dower and curtesy are abolished”. In its place, a surviving spouse files a renunciation “within 6 months after the will” is admitted to probate, and takes the share the spouse would have had on intestacy, “not to exceed one-half of the net estate bequeathed and devised” by the will (section 19-113).
What it does to basis when the first spouse dies
Because Washington, DC is not on the IRS’s list of community property states, a couple’s basis at the first death depends on title. IRS Publication 551 says to “Include one-half of the value of a qualified joint interest” in the decedent’s gross estate, and the survivor’s basis is the cost of the survivor’s own half plus the basis in the half inherited. Property in the decedent’s name alone is different: 26 U.S.C. 1014(a) gives the heir a basis equal to the property’s fair market value at the date of the decedent’s death.
Computed illustration, not tax advice: suppose a Washington, DC couple paid $100,000 for shares held as a qualified joint interest, and the shares are worth $400,000 when one spouse dies. The survivor’s basis is the total of two halves: $200,000 for the half that steps up plus $50,000 as the cost of the survivor’s own half, which makes $250,000. A sale at $400,000 would then show a gain of $150,000. In a community property state the same facts would give a basis of the whole $400,000. CMG’s common law step-up page goes through the difference.
What the documents do not say
- The intestate fraction itself is set in a different section that was not read, so this page does not state it.
- The sections read do not state a rule for a couple who moved to the District.
Common mistakes
- Assuming the one-half is a flat entitlement; it is a cap on the intestate share the spouse would have taken.
- Assuming the answer in this state settles it for a couple who move; the rules depend on the state where the spouses are domiciled and, for property in a trust, on the trust.
Related: why only half steps up in a common law state, and Washington, DC probate cost.
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Answer againSources
- D.C. Code section 16-910 Assignment and equitable distribution of property: https://code.dccouncil.gov/us/dc/council/code/sections/16-910
- D.C. Code section 19-102 Dower and curtesy abolished: https://code.dccouncil.gov/us/dc/council/code/sections/19-102
- D.C. Code section 19-113 Renunciation of devises and bequests; election; time limitations: https://code.dccouncil.gov/us/dc/council/code/sections/19-113
- IRS Publication 551, Basis of Assets (December 2025): https://www.irs.gov/pub/irs-pdf/p551.pdf
- 26 U.S.C. 1014, Basis of property acquired from a decedent (United States Code, 2024 Edition): https://www.govinfo.gov/link/uscode/26/1014?link-type=html
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.