You may use MyTax.DC.gov to file and pay online for Form D-30 (unincorporated business franchise tax).
Any payment that exceeds $5,000 per period must be paid electronically.
Make tax payments electronically with ACH Debit, ACH Credit and Credit Card. If electronic payments
are made using ACH Credit, please visit MyTax.DC.gov for instructions in the Electronic Funds Transfer
(EFT) guide.
When making a payment with your D-30 please use the voucher (D-30P) that is provided.
11/202
2023
0
District of Columbia (DC)
Unincorporated Business Franchise
Tax Forms and Instructions
Simpler. Faster. Safer.
What’s New:
• Filing Deadline - For Tax Year 2023, the filing deadline will be April 15, 2024. The filing deadline
for fiscal year filers is the 15th day of the 4th month following the close of your fiscal year.
• International ACH Transaction (IAT)
The District does not support International ACH Transactions ("IAT") for payments or direct deposit
refunds that are remitted to or received from a financial institution outside the territorial jurisdiction
of the United States. (The territorial jurisdiction of the United States includes the District of
Columbia, US territories, US military bases, and US embassies in foreign countries.) A foreign
address is not an indicator of whether the payment or refund is an IAT. Please refer to the IAT
section in the District of Columbia's Electronic Funds Transfer (EFT) Payment Guide for more
information.
Reminders:
• General Instructions - Failure to use the business or trade name that you used when registering
with the DC Office of Tax and Revenue will cause processing delays with
returns and/or payments.
• Modernized e-File (MeF) - Unincorporated business franchise taxpayers that have a
Federal
Employer Identification Number (FEIN) are encouraged to e-file the D-30
Unincorporated
Business Franchise Tax Return through MeF.
• MyTax.DC.gov - Offers the ability to file online the D-30/Schedules to registered taxpayers
provided you are not filing a Combined Report or short-year return.
• D-30N - Affidavit of Gross Income In Lieu of D-30 Unincorporated Business Franchise Tax
Return - For unincorporated businesses not required to file Form D-30 because gross income is
$12,000 or less. The D-30N can be filed online at MyTax.DC.gov.
• **IMPORTANT NOTE REGARDING LINE 33** - If you are claiming the Line 33 Salary
Exemption, the number of days in DC must be entered on Line 33a. EXCEPT FOR A
COMBINED REPORT FILED BY A DESIGNATED AGENT, FAILURE TO COMPLETE LINE
33a WILL RESULT IN DENIAL OF THE SALARY EXEMPTION.
• Small Retailer Property Tax Relief Credit - A refundable credit is available for businesses that
have less than $2.5 million in federal gross receipts or sales. See Schedule SR and instructions
included in this booklet.
• District of Columbia Opportunity Zone Tax Benefits are available to an entity investing in a DC
Qualified Opportunity Fund. See instructions, page 16.
• District of Columbia Low-Income Housing Tax Credit (LIHTC) Instruction Book - Taxpayers
receiving or transferring DC LIHTC must be registered online at MyTax.DC.gov. For more
information, see the Instructions for Low-Income Housing Tax Credit Allocation and
Certification on MyTax.DC.gov. Note: Forms D-8609A and D-8609DS have been discontinued.
Contents
4
5
5
6
6
6
7
9
9
17
23
0 27
29
31
33
49
51
53
55
57
59
2220
0
10
02000201
0201
1
Back Cover
0
0
2020
0
00
25
4
Instructions for the D-30
40
41
Multiple businesses
Taxicab/Limo Drivers
/
0
0
Minimum Tax
20 1
10001
NOTE:
100
DC gross receipts for minimum tax due and only for minimum tax due is computed as follows:
1
Amount from numerator of DC sales apportionment
factor from Schedule F, Line 1, Column 2 of D-20 or
D-30. Financial institutions must use amount on
Schedule F, Line 2, Column 2 of D-20.
1 $
2
Add the adjusted basis of any property sold for
which the gain is included in Line 1.
2 $
3
Add Non-Business income allocated to DC reported
per D-20, Line 33 or D-30, Line 30.
3 $
4
Total DC Gross Receipts
(Add Lines 1, 2 and 3)
4 $
Minimum Tax
The minimum tax is $250.00 if the amount on Line 4 above is $1,000,000 or less.
The minimum tax is $1,000.00 if the amount on Line 4 above is greater than $1,000,000.
Minimum Tax Liability Gross Receipts (MTLGR) Worksheet
Who must file Form D-30?
0
12000
0
even
when such sale or disposition results in the termination of an
unincorporated business.
12000
0
Who is not required to file Form D-30?
11
12000
020
2
10
2
0
40
41
00
12000/
20
Which other DC forms or schedules may unincorporated
businesses need to file?
00
12000
0
0
20
0
2241
10
10
0
1000
0
000
2220
10
2220
22200
100
100
1 2010
1 2010
41002
1
1 1 2 2
1 41 42
2 2
1 1
When are your taxes due?
1
Taxable year
10
NOTE:
200
110
Filing your return
By Modernized e-File (MeF)
/
1
2
MyTax.DC.gov
0
Substitute forms
By mail
0
0
00
1
20001
1
20001
Send in your original DC return with any schedules, not a
copy. Fold your return once. Be sure to keep a copy for your
records.
Payment Options
2
202 0
0
00
1
20001
Dishonored Payments
Penalties and interest
2
20
10
10
0
44212
Special circumstances
1
1
0 0 100
1
200
12002
20244200
Exclusion of Certain Grants From District Gross Income
41002
1
12020
10
20402
21
200
11
1211
1011
1241
12041
1204
1204
1204
1204
1241
1
2021
1204
1204
1204
1204
1204
1204
1204
•
141
141022
1204
1 202
0
10 0
0
10
Getting started
0
100001001
100041000
Taxpayer Identification Number(s) (TIN)
4
/
1001
002
1002121
Preparer Tax Identification Number (PTIN)
Franchise tax rate and minimum tax
2
20
10000001000
Incomplete forms will delay processing
0
Help us identify your forms and attachments
1 1 2 2
1 41 42
0
0
1
Filling out the form
•
✓
✓
•
•
• •
•
204
Do not print outside the boxes.
00
Personal Information
1122
14142
2
2
Assembling your D-30 return
202
2020
202 242
1101 4 2
20024
0
0
Third Party Designee
202
40
/
1202
Signature and verification
/
Email address
202
Explanation of terms
Business income
Commercial domicile
Compensation
Non-business income
Transportation company
Sales
Taxable in another state
Specific Instructions
Negative amounts
Allocation and apportionment of income
100
40
Note: When using the D-30 to file a combined report, do not use
or fill out Schedule F on page 4 to derive the apportionment
factor for the combined group. Leave Schedule F blank. Use
Combined Reporting Schedule 2A instead. Likewise, when
each individual member derives its individual apportionment
factor, do not use Schedule F. Individual members should
use Combined Reporting Schedule 2B instead to derive their
apportionment factor.
Non-business income allocation
/
Gross Income
Note:
Amended returns
0
10
0
10
1
20001
1
20001
Final return
0
D-30, page 1, line-by-line
Line 1 Gross receipts, minus returns and allowances
Line 2 Cost of goods sold and/or operations
0
21
12
Line 3 Gross profit
12
Line 4 Dividends
2
10
NOTE:
20
20
Line 5 Interest
2
Line 6 Gross rental income
NOTE:100
1
2000
0
Line 7 Gross royalties
4 1040
Line 8(a) Net capital gain (loss)
1120
121
NOTE:100
/
Line 8(b) Ordinary gain (loss)
4
4
4
Line 9 Capital gains deferred on federal return due to
investment in a federal Qualified Opportunity Fund
Line 10 Other income
2
10
Line 11 Total gross income
10
Deductions
Line 12 Salaries and wages
/
Line 13 Repairs
/
Line 14 Bad debts
Line 15 (a) Royalty payments
4100
Line 15 (b) Minus nondeductible payments to related entities
Payments to related parties
11
4
Line 16 Rent
11
Line 17 Taxes
0
Line 18 (a) Interest expense
1
4100
Line 18 (b) Minus nondeductible payments to related entities
Line 19 Contributions and/or gifts
0/
12
101
Line 20 Amortization
42
42
42420
Line 21 Depreciation
42
0
42
0
*NOTE:100
12000
0
D-30 page 2, line-by-line
_______________________
Line 22 Capital gains deferred due to DC approved investment
in a DC Qualified Opportunity Fund
22
0
Line 23 Other allowable deductions
40
Line 24 Total deductions
12224
Line 25 Net income
24112
Line 26(a), (b) and (c)
22
2
2
Line 27 Net Income from trade or business subject to apportion-
ment
222
Line 28 DC apportionment factor
240
2
Line 29 Net income from trade or business apportioned to DC
2
22
Line 30 Other Income/deductions attributable to DC
2/
Note:
/
4
10011/
41004
00
11
2
Line 31 Total District net income (loss)
201
Line 32 Salar
y for owner(s)/member(s) services
40
12
01
Line 33 Exemption
000
2
000
000
0
330
33
Line 34 Total taxable income before apportioned NOL
deduction
21
4
Line 35 Apportioned NOL deduction
2000
2010
Line 36 Total DC taxable income
4
Line 37 Tax
02
Line 38 Minus nonrefundable credits
20 101
2010
Note: The credits cannot be shared among combined group
members.
Line 39 Total DC gross receipts
4
Line 40 Net tax
40
1 140
2020
2 140
10001000
Line 41 Payments and refundable credits
0
22
Line 42
202
202
Line 43 Total payments and credits. 41
4142
Line 44 Estimated tax interest
2220
0
442220
Line 45 Total Amount Due
44044
44044
Line 46 Overpayment
44044
40444
Line 47 Amount to be applied to 2024 estimated franchise tax
Line 48 Amount to be refunded
44
4
Other Form D-30 schedules
Schedule F – DC apportionment factor
100
100
Sales factor
Transportation companies
1
Tangible personal property sales
Except for transportation companies – non-tangible personal
property sales are considered as occurring in DC if the income-
producing activity or service is performed:
– in DC; or
– the proportion of the income-producing activity or
service performed in DC is greater than that performed
in any other jurisdiction.
General
If using the income allocation and apportionment rules results in a
tax that does not fairly represent the tax liability arising from your
trade or business in DC or from non-business sources in DC, you may
petition for, or OTR may require, if reasonable:
• a separate accounting, unless the entity is conducting a
unitary business;
• exclusion of one or more of the factors;
• inclusion of one or more additional factors that fairly reflect the
extent of your trade or business in DC; or
• use of any other method to effect a fair allocation and
apportionment of your income.
New Markets Tax Credit
DC taxable income does not include the gross income of a qualified
community development entity as defined in IRC section 45D(c)(1)
that has received an allocation or suballocation of new markets tax
credits from the federal government under IRC section 45D(f). This
exclusion applies to the extent the gross income is derived from one
or more qualified low-income community investments as defined in
IRC section 45D(d)(1). Complete Schedule G and enter on Line 23,
Other allowable deductions.
Schedule G – Other allowable deductions
If you are the recipient of royalty, interest or other intangible payments
from a related entity that has not deducted the payment amounts
on their return and you are filing a return and paying tax on these
payments in the District, enter, on Schedule G, the amount of income
you are reporting on this return to the extent it was included: on Lines
15(b) and 18(b) of the related entity’s District of Columbia D-30
tax return; on Lines 18(b) and 23(b) of the related entity’s District
of Columbia D-20 tax return; or on a related entity’s return filed in
another state where a similar adjustment was made.
Sc
hedule H – Income not reported (claimed as nontaxable) – (page
4 of Form D-30)
List all income of the unincorporated business that you consider
not subject to the DC unincorporated business franchise tax. State
why the income should be considered nontaxable.
Schedule I – Balance sheets (page 5 of Form D-30)
Submit balance sheets for the start and end of the tax year. Conform
them to the unincorporated business’ books and records and your
federal return. Attach to your D-30 an explanation of any variation.
Schedule J – Distribution and reconciliation of net income
(or loss) (page 5 of Form D-30)
Under provisions of DC Code §47-1805.01(a), you must enter the
TIN of each of the owners. The TIN is necessary for the proper
identification of an owner’s tax account with DC and will be used
only for tax administration purposes. Any additional names, TINs,
etc. may be listed on an attachment filed with the return.
Note: If you filed a federal Schedule M-3, net income (loss)
reconciliation with total assets of $10M or more, attach a copy of
it with your DC return.
Schedule K - Disregarded Entities (page 4 of Form D-30)
Use this schedule to report the name and TIN for any single
member limited liability company that is treated as a disregarded
entity for District franchise tax purposes, whose income is included
in the income reported on this return, and which is doing business
in the District.
Supplemental information (page 6 of Form D-30)
Please provide all the information requested in this schedule.
Combined Group Members’ Schedule
If filing a Combined Report, it is necessary to identify each
member the DC Combined Group subject to the franchise tax.
Complete and submit the Combined Group Member’s Schedule.
Fill in Columns A through F for all members of the group and
attach a copy of Federal Forms 851, 5471 and 8975 (including
Schedule A). File this schedule each year that a DC Combined
Report is filed.
Worldwide Combined Reporting Election Form
If the Worldwide Combined Reporting Election Form is completed
and submitted, ensure the “Fill in if Worldwide” oval is shaded.
Submit this form with the initial year of election.
Schedule UB, Business credits
Use this schedule to claim: the Economic Development Zone Incentives
Credits (see instructions); the Organ and Bone Marrow donor credit (see
below); the Job Growth Incentive Act credit (see below); the Alternative Fuel
Infrastructure Installation Credit; the Alternative Fuel Vehicle
Conversion Credit (see below); the Small Retailer Property Tax Relief
Credit (see Schedule SR and instructions); and the DC Low-Income
Housing Tax Credit (see Form D-8609 and instructions).
The Organ and Bone Marrow Donor Act of 2006 provides a credit
to an employer who allows up to 30 days paid leave to an
employee who donates an organ and up to 7 days paid leave
for donating bone marrow.
This is a non-refundable credit equal to 25% of the regular salary
paid to the donor-employee during the leave period. This credit
may not be used to reduce the $250 or $1,000 minimum tax. An
14
employer claiming this credit may not also deduct the salary paid
the donor-employee for the same leave period. This credit is not
available if the employee is eligible for leave under the Family and
Medical Leave Act of 1993.
The 2011 Budget Support Act of 2010 authorized funds for the
Job Growth Incentive Act tax credits. The credit must be approved
by the Mayor in advance of starting the project. The process for
applying for the credit is found in DC Official Code §47-1807.54.
The approval will provide the amount of the allowable credit and the
periods for which the credit can be claimed if the employer continues
to qualify. The allowable approved amount of the credit can be
claimed on Schedule UB, Business Credits, Line 4 for D-20 filers or
Line 15 for D-30 filers.
In order to apply for the credit, the employer must be planning a
project that:
• Will bring a net job growth to DC of at least 10 new jobs with
an average yearly wage of at least 120% of the average yearly
wage of DC residents;
• Will increase income tax and payroll revenue for the DC;
• Will result in a retention of any new positions for at least one
year; and
• Would not have occurred but for the job growth tax credit.
2014
12022
1
2
4101041011
0
10000
2
0
0
1/2
200
12
4100
1201 2
2
00010
000
1
241
41014 41014
1
2
12
1 00
0
10
2
0
1
10
41002
410012
Economic Development Zone Incentives Credit Worksheet
00
100
3
0
20
20
40000
0
1
201
2020
1
2 10
1
202
1202
101204
1
2
44
1
0
22 0
0
410104
410020
2022
2023
0/202
33
.
.
.
.
.
.
.
.
.
.
10
.
.
.
.
.
.
.
.
.
.
.
.
D-30 FORM, PAGE 2
2
2
3
2
32
33 33
34
3 33
3
3 income. 3 3
3 3
3
3
42
43
44
4
3
4 3
4
4
ENTER DOLLAR AMOUNTS ONLY
TAXABLE INCOME
TAX, PAYMENTS AND CREDITS
2 $
.00
2 $
.00
2 $
.00
2
2 $
.00
$
.00
3 $
.00
33 $
.00
34
.
3
.
3
$
.00
2 $
.00
$
.00
.
3
.
3
.
.
3
.
.
4 $
.00
43 $
.00
4 $
.00
.
$ .00
$ .00
$ .00
4 $
.00
$
.00
$ .00
25 $ .00
22 $ .00
23
24 3
2
2
24
.
23 .
33
0/202
202
If this is an amended 202
2024
Schedule A - COST OF GOODS SOLD
1.
2.
3.
.4
.5
6.
7.
8. Cost of goods sold (Line 6 minus Line 7). Enter here and on D-30, Line 2.
Method of inventory valuation used
__________________________________________________________________
Schedule B - CONTRIBUTIONS AND/OR GIFTS
Schedule C - TAXES 1
TOTAL
Schedule E - INTEREST EXPENSE
D-30 FORM, PAGE 3
3
07/2021
D-30 FORM, PAGE 2
2
2
3
2
32
33 33
34
3 33
3
3 income. 3 3
3 3
3
3
42
43
44
4
3
4 3
4
4
ENTER DOLLAR AMOUNTS ONLY
TAXABLE INCOME
TAX, PAYMENTS AND CREDITS
2 $
.00
2 $
.00
2 $
.00
2
2 $
.00
$
.00
3 $
.00
33 $
.00
34
.
3
.
3
$
.00
2 $
.00
$
.00
.
3
.
3
.
.
3
.
.
4 $
.00
43 $
.00
4 $
.00
.
$ .00
$ .00
$ .00
4 $
.00
$
.00
$ .00
25 $ .00
22 $ .00
23
24 3
2
2
24
.
23 .
3
07/2021
2021
If this is an amended 2021
2022
Schedule A - COST OF GOODS SOLD
1.
2.
3.
.4
.5
6.
7.
8. Cost of goods sold (Line 6 minus Line 7). Enter here and on D-30, Line 2.
Method of inventory valuation used
__________________________________________________________________
Schedule B - CONTRIBUTIONS AND/OR GIFTS
Schedule C - TAXES 1
TOTAL
Schedule E - INTEREST EXPENSE
D-30 FORM, PAGE 3
333
0/202
Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group.
Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead.
Column 1 TOTAL Column 2 in DC DC Apportionment
Factor
.
.00
.00
Schedule G - Other allowable deductions
TOTAL 2
Schedule H - Income not reported
SALES FACTOR:
DC APPORTIONMENT FACTOR:
D-30 FORM, PAGE 4
Schedule - Disregarded Entities
PLEASE
SIGN
HERE
PAID
PREPARER
ONLY
and enter the name and phone number of that person. See instructions.To authorize another person to discuss this return with OTR, fill in here
0/202
33
D-30 FORM, PAGE 5
Schedule I - BALANCE SHEETS
LIABILITIES AND CAPITAL
ASSETS
2
Schedule J - DISTRIBUTION AND RECONCILIATION OF NET INCOME (OR LOSS)
Col. 4 - See Instructions.
Col. 5 - See Instructions.
Col. 6 - Any loss amount from Line 31 of D-30.
Col. 7 - Enter the difference between Line 25 and Line 31 of D-30.
07/2021
3
Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group.
Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead.
Column 1 TOTAL Column 2 in DC DC Apportionment
Factor
.
.00
.00
Schedule G - Other allowable deductions
TOTAL 2
Schedule H - Income not reported
SALES FACTOR:
DC APPORTIONMENT FACTOR:
D-30 FORM, PAGE 4
Schedule - Disregarded Entities
PLEASE
SIGN
HERE
PAID
PREPARER
ONLY
and enter the name and phone number of that person. See instructions.To authorize another person to discuss this return with OTR, fill in here
07/2021
3
D-30 FORM, PAGE 5
Schedule I - BALANCE SHEETS
LIABILITIES AND CAPITAL
ASSETS
2
Schedule J - DISTRIBUTION AND RECONCILIATION OF NET INCOME (OR LOSS)
Col. 4 - See Instructions.
Col. 5 - See Instructions.
Col. 6 - Any loss amount from Line 31 of D-30.
Col. 7 - Enter the difference between Line 25 and Line 31 of D-30.
0/202
33
3
Government of the
District of Columbia
Business Credits
Revised 08/2021
Important: Print in CAPITAL letters using black ink.
Attach to your Form D-20 or D-30.
Fill in if filing a D-20 Return
Fill in if filing a D-30 Return
Taxpayer IdentiĐcation Number
Fill in if FEIN
Fill in if SSN
Enter your business name
D-20 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
1 1 $ .00
Economic Development Zone Incentives Credits (see worksheet).
2 QualiĐed High Technology Company Credits
from Part D, Line 4a, DC Form D-20CR. 2 $ .00
3 Organ and Bone Marrow Donor Credit (see computation on reverse side). 3 $ .00
4 Job Growth Incentive Act 4 $ .00
5 Enter alternative fuel credits. See instructions
5a Alternative fuel infrastructure.
5b Alternative fuel vehicle conversion.
6 Total alternative fuel credits. Add Lines 5a and 5b only and enter here. 6
$ .00
7 Employer-assisted Home Purchase Ta x Credit (see computation on reverse side). 7a 7 $ .00
# of employees
8
RESERVED
8 $ .00
9
Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 38. 9 $ .00
Refundable Credits
10
10 $ .00
11 $ .00
11
12 Total the refundable D-20 credits, enter here and on Form D-20, Line 41
d .
12
$ .00
D-30 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
13 Economic Development Zone Incentives Credit (see worksheet).
13 $
.00
14 $
.00
15 $ .00
14
(see computation on reverse side)
15
16
Organ and Bone Marrow Donor Credit
Job Growth Incentive Act
lternative See instructions
16a Alternative fuel infrastructure.
16b Alternative fuel vehicle conversion.
17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here. 17 $ .00
18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a 18 $ .00
# of employees
19
19
$ .00
20 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 38.
20
$ .00
Schedule UB Instructions - Qualified High Technology Companies
If you claim credits on Lines 2 above, attach a copy of your DC Form D-20CR to the D-20.
OFFICIAL USE ONLY
Vendor ID# 0000
$ .00
# of stations
$
.00
# of stations
$ .00
# of vehicles
$ .00
# of vehicles
Refundable Credits
1 $
.00
1
2 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 41(d).
2 $
.00
2021
SCHEDULE UB
DC Low-Income Housing Tax Credit (see instructions).
DC Low-Income Housing Tax Credit (see instructions).
D-30 FORM, PAGE 6
SUPPLEMENTAL INFORMATION
202,
202?
202?
2022?
0/202
*232300210000*
Government of the
District of Columbia
Business Credits
Revised 10/202
Important: Print in CAPITAL letters using black ink.
Attach to your Form D-20 or D-30.
Fill in if filing a D-20 Return
Fill in if filing a D-30 Return
Taxpayer Identition Number
Fill in if FEIN
Fill in if SSN
Enter your business name
D-20 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
1 1 $ .00
Economic Development Zone Incentives Credits (see worksheet).
2
Quali High Technology Company Credits
from Part D, Line 4a, DC Form D-20CR.
2 $ .00
3 Organ and Bone Marrow Donor Credit (see computation on reverse side). 3 $ .00
4 Job Growth Incentive Act 4 $ .00
5 Enter alternative fuel credits. See instructions
5a Alternative fuel infrastructure.
5b Alternative fuel vehicle conversion.
6 Total alternative fuel credits. Add Lines 5a and 5b only and enter here. 6
$ .00
7 Employer-assisted Home Purchase Ta x Credit (see computation on reverse side). 7a 7 $ .00
# of employees
8
RESERVED
8 $ .00
9
Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 38. 9 $ .00
Refundable Credits
10
10 $ .00
11 $ .00
11
12 Total the refundable D-20 credits, enter here and on Form D-20, Line 41
d .
12
$ .00
D-30 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
13 Economic Development Zone Incentives Credit (see worksheet).
13 $
.00
14 $
.00
15 $ .00
14
(see computation on reverse side)
15
16
Organ and Bone Marrow Donor Credit
Job Growth Incentive Act
See instructions
16a Alternative fuel infrastructure.
16b Alternative fuel vehicle conversion.
17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here. 17 $ .00
18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a 18 $ .00
# of employees
19
19
$ .00
20 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 38.
20
$ .00
Schedule UB Instructions - Qualified High Technology Companies
If you claim credits on Line 2 ab ove, attach a copy of your DC Form D-20CR to the D-20.
OFFICIAL USE ONLY
Vendor ID# 0000
$ .00
# of stations
$
.00
# of stations
$ .00
# of vehicles
$ .00
# of vehicles
Refundable Credits
$
.00
1
$
.00
2023
SCHEDULE UB
DC Low-Income Housing Tax Credit (see instructions).
DC Low-Income Housing Tax Credit (see instructions).
D-30 FORM, PAGE 6
SUPPLEMENTAL INFORMATION
2021,
2021?
2021?
2020?
07/2021
Small Retailer Property Tax Relief Credit
Small Retailer Property Tax Relief Credit
2
22
1
2
22
Total the refundable D-30 credits, entere here and on Form D-30, Line 41( d) .
Enter alternative fuel credits.
Government of the
District of Columbia
2021
SCHEDULE
Property Tax Credit
Important: Read eligibility requirements before completing.
Print in CAPITAL letters using black ink.
Revised 07/2021
elephone number
Landlord’s address (number and street)
City State Zip Code +4
If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here.
Square number Suffix number Lot number
Address of DC roperty (number, street and suite number if applicable) for which you are claiming the credit if different from above
Do not claim this credit if your qualified business is exempt from or receives any tax credits towards its real property
tax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real property
tax.
The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporated
business for a qualified retail owned location during the taxable year not to exceed $5,000; or
10% of the total rent
paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed
$5,000.
OFFICIAL USE ONLY Vendor ID#0000
Landlord’s name
$ .00
$
.00
$
.00
Fill in
Fill in
if filing a D-20 Return
if filing a D-30 Return
Taxpayer Identification Number
nilli nilliF
nilli nilliF
Enter your business name
Do not make claim if $2.5m or more.
1 $ .00
2021
2021
2021
$ .00
Mailing address (number, street and suite number if applicable)
City State Zip Code +4
if FEIN
if SSN
Sales and Use Tax Account Number
Certificate of Occupancy Permit Number
If member of a Combined Group, Taxpayer Identification Number of Designated Agent
City
State Zip Code +4
*21SR00110000*
Organ and Bone Marrow Donor Credit
An employer who provides an employee with paid leave to donate an organ (up to
30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a
credit against the franchise tax. The credit is equal to 25% of the salary paid to the
employee during the leave period. If you take the credit, you may not also deduct
the salary paid to the donor employee for that period. This credit is not available if
the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Organ and Bone Marrow Donor Credit
— Computation —
Column 1 Column 2 Column 3 Column 4
Credit Category Total Paid Leave Leave Credit Calculation Total Credit
Organ Donor(s) Total Paid Leave Col 2 ______________
Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Bone Marrow Total Paid Leave Col 2 ______________
Donor(s) Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Total of Col. 4.
Enter here and
on Schedule UB.*
$________________
*Line 3 of Schedule UB for D-20 filers
Line 14 of Schedule UB for D-30 filers
1. Number of Eligible Employees
2. Amount of Homeownership Assistance provided
during this period to Eligible Employees ...........................x 50% $
3. Tax Credit .............................................................................. $
(Cannot exceed Line 2 amount and limited to $2,500 per Eligible
Employee)
Enter amount from Line 3 on
Line 7 of Schedule UB for D-20 filers, or
Line 18 of Schedule UB for D-30 filers.
Employer-Assisted Home Purchase Tax Credit
An employer who provides homeownership assistance to eligible employees
through a certified home purchase program may be eligible to claim a credit
against the franchise tax if certain conditions are met. See instructions and
DC Code Section 47-1807.07 for further details.
Employer-Assisted Home Purchase Tax Credit
— Computation —
203
0
01/2024
1
2
4
l
l
l
33
D LPRN
0000
0
•
12000
(The taxpayer must file a Form D-30, District of Columbia Unincorporated Business Franchise Tax
Return instead, even if the business had no net income).
The taxpayer must file Form
D-20, District of Columbia Corporation Franchise Tax Return regardless of the amount of the business's gross income).
1
2
0
12000
0
PLEASE
SIGN
HERE
4
Instructions for D-30N
Affidavit of Gross Income In Lieu of
Unincorporated Business Franchise Tax Return
An unincorporated business having a gross
income of $12,000 or less is not subject to the
unincorporated business franchise tax, including
minimum tax, and does not have to file a D-30
Unincorporated Business Franchise Tax return.
An unincorporated business must demonstrate
that it has filed all required tax returns to be
eligible to receive a Certificate of Clean Hands.
An unincorporated business that has $12,000 or
less in gross receipts for this tax year may be
eligible to satisfy this requirement by filing a
Form D-30N (Affidavit of Gross Income In Lieu
of Unincorporated Business Franchise Tax
Return) instead of filing a D-30 (Unincorporated
Business Franchise Tax Return).
If you have already filed a D-30 (Unincorporated
Business Franchise Tax Return) for this tax year
and you wish to make a change, you must
amend your return by filing an amended D-30
(Unincorporated Business Franchise Tax Return).
You cannot amend your return by filing a D-30N
(Affidavit of Gross Income in Lieu of
Unincorporated Business Franchise Tax Return).
Likewise, if you have already filed a D-30N
(Affidavit of Gross Income in Lieu of
Unincorporated Business Franchise Tax Return),
you cannot amend your affidavit by filing a
superseding D-30N (Affidavit of Gross Income in
Lieu of Unincorporated Business Franchise Tax
Return) and must file an original D-30
(Unincorporated Business Franchise Tax Return).
If you have a credit on your account for the tax
year you are filing for, you must file a full D-30.
D-30N cannot be used to request a refund or
carry forward the credit.
5555
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Government of the
District of Columbia
2023
SCHEDULE
Property Tax Credit
Important: Read eligibility requirements before completing.
Print in CAPITAL letters using black ink.
Revised 0/202
elephone number
Landlord’s address (number and street)
City State Zip Code +4
If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here.
Square number Suffix number Lot number
Address of DC roperty (number, street and suite number if applicable) for which you are claiming the credit if different from above
Do not claim this credit if your qualified business is exempt from or receives any tax credits towards its real property
tax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real property
tax.
The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporated
business for a qualified retail owned location during the taxable year not to exceed $5,000; or
10% of the total rent
paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed
$5,000.
OFFICIAL USE ONLY Vendor ID#0000
Landlord’s name
$ .00
$
.00
$
.00
Fill in
Fill in
if filing a D-20 Return
if filing a D-30 Return
Taxpayer Identification Number
nilli nilliF
nilli nilliF
Enter your business name
Do not make claim if $2.5m or more.
1 $ .00
202
202
202
$ .00
Mailing address (number, street and suite number if applicable)
City State Zip Code +4
if FEIN
if SSN
Sales and Use Tax Account Number
Certificate of Occupancy Permit Number
If member of a Combined Group, Taxpayer Identification Number of Designated Agent
City
State Zip Code +4
*23SR00110000*
Organ and Bone Marrow Donor Credit
An employer who provides an employee with paid leave to donate an organ (up to
30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a
credit against the franchise tax. The credit is equal to 25% of the salary paid to the
employee during the leave period. If you take the credit, you may not also deduct
the salary paid to the donor employee for that period. This credit is not available if
the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Organ and Bone Marrow Donor Credit
— Computation —
Column 1 Column 2 Column 3 Column 4
Credit Category Total Paid Leave Leave Credit Calculation Total Credit
Organ Donor(s) Total Paid Leave Col 2 ______________
Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Bone Marrow Total Paid Leave Col 2 ______________
Donor(s) Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Total of Col. 4.
Enter here and
on Schedule UB.*
$________________
*Line 3 of Schedule UB for D-20 filers
Line 14 of Schedule UB for D-30 filers
1. Number of Eligible Employees
2. Amount of Homeownership Assistance provided
during this period to Eligible Employees...........................x 50% $
3. Tax Credit .............................................................................. $
(Cannot exceed Line 2 amount and limited to $2,500 per Eligible
Employee)
Enter amount from Line 3 on
Line 7 of Schedule UB for D-20 filers, or
Line 18 of Schedule UB for D-30 filers.
Employer-Assisted Home Purchase Tax Credit
An employer who provides homeownership assistance to eligible employees
through a certified home purchase program may be eligible to claim a credit
against the franchise tax if certain conditions are met. See instructions and
DC Code Section 47-1807.07 for further details.
Employer-Assisted Home Purchase Tax Credit
— Computation —
Instruc�ons for Schedule SR
Small Retailer Property Tax Relief Credit
For taxable years beginning a December 31, 2017,
a quali corporan, or qual unincorporate
business, may claim a creit against corporate or
unincorporate business franchise tax as follows:
a tax cret equal to 10% of the total rent pai by the
corporacorpora business for a qual
rental retail locaon uring the taxable year not to
excee $5,000: or
a tax cret equal to the total Class 2 real property
taxes pai by the qual corporacorpora
qualie business for a quali retail own loon
ring the taxable year not to excee the lesser of the
real property tax pai uring the taxable year or $5,000.
The in any one taxable year may excee the
quali corporai unincorporate
business’s franchise tax liability, incling any minimum
tax ue for that taxable year an is rele to the
quali corporai unincorpora business
claiming the cret.
The cret shall not apply if the qualie
corporaali unincorpora business is
exempt from or receives any tax crets towars its real
property tax or the quali rental retail locan or
quali owne retail loon is otherwise exempt
from real property tax.
Qualified Corpora�on/Qualified Unincorporated
Business Defined
The term corpoon” or “quali
unincorporate business” means a corporaon or
unincorporate business that: is engage in the
business of making sales at retail anles a sales tax
return reecng those sales; has less than $2,500,000 in
feeral gross receipts or sales; ans current on all
District tax lings an payments.
Qualified Retail Rental Loca�on/Qualified Retail
Owned Loca�on Defined
The term “quae retail rental locaon” or “quale
retail own loon” means a builing or part of a
builg in the District that ring the taxable year is: a
in
qualior
the unincorporate
business; in whole or in part, as Class 2
Property as DC §47-813; has
a Ccate of Occupancy for commercial use.
Tax-Exempt and Government Proper�es
i
Line Instruc�ons
Line 1 Enter the total amount of gross receipts
or sales. If you have feeral gross receipts or sales of
$2.5 million or more you are ineligible to claim the
cret.
Line 2 If you are a tenant, enter the amount of rent
pai on the retail rental in
taxable year 2023.
Line 3 If you are an owner, enter the amount of Class 2
real property taxes on the retail
in 2023, or, if you are a tenant, enter the
amount of 10% of the rent the retail
rental in taxable year 2023.
Line 4 The limit is $5,000.
Line 5 Enter the smaller of Line 3 or Line 4 on Line 5.
This is the amount of the that may be
Enter the Line 5 amount on UB, Line 11 if
or Line 21 if unincorporate
Line 6 For the retail enter the
Owner or Laor’s name,
number.
Line 7 If the property is a retail
loon, enter the Square number
Lot number for the property as it appears on your real
property tax bill or assessment.
Note: In ain to other requirements as lis above,
all businesses must have a sales a use tax account
with OTR all returns in to qualify
for this The Schele SR cannot be fileas a
It must be with UB
athe D-20 Corporation Franchise Tax Return, or D-30
UnincorporateFranchise Tax Return, as applicable. A
business with mule loons in the District may
claim the creit for only one property owner lease
Government of the
District of Columbia
of Designated Agent
Taxable year ending MM
YY
Business mailing address line #2
Business mailing address line #1
Name of Designated Agent
City State Zip Code + 4
Telephone number
A
List the designated agent and all
combined members
D
Is the member new
to the
combined group?
C
Was a separate
DC franchise tax
return filed in the
prior year?
B
Identification Number
E
Was gross income
received from
District sources?
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Note: If more than 1 combined members, continue list on a separate sheet of paper.
F
Does the member
have nexus in DC?
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Worldwide
2021
NOTE: READ INSTRUCTIONS BEFORE
COMPLETING THIS FORM
*21 1000 *
Important: Print in CAPITAL letters using black ink.
Revised 07/2021
Number of members in the combined group
Government of the
District Columbia
of Designated Agent
Taxable year ending MM
YY
Business mailing address line #2
Business mailing address line #1
Name of Designated Agent
City State Zip Code + 4
Telephone number
A
List the designated agent and all
combined members
D
Is the member new
to the
combined group?
C
Was a separate
DC franchise tax
return filed in the
prior year?
B
Identification Number
E
Was gross income
received from
District sources?
Yes
Note: If more than 1 combined members, continue list on a separate sheet of paper.
F
Does the member
have nexus in DC?
Worldwide
2023
NOTE: READ INSTRUCTIONS BEFORE
COMPLETING THIS FORM
*23
1000 *
Important: Print in CAPITAL letters using black ink.
Revised 0/202
Number of members in the combined group
YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
of
Combined Group Members’ Schedule
Instructions
Column A - List the designated agent and all combined members included in the DC Combined Report.
Column B - Give the />Ý«>ÞiÀÊIdentification Number (/N) for each member listed.
Column C - Indicate if each member listed filed a separate DC franchise tax return in the prior tax year.
Column D - Indicate if any members are new to the DC Combined Group.
Column E - Indicate if the member received gross income from DC sources.
Column F - Indicate if the member has nexus in DC.
It is necessary to identify each member of the DC Combined Group subject to the franchise tax.
Attach a copy of Federal Forms 851]Ê5471]Ê>`ÊnÇxÊVÕ`}Ê-Vi`ÕiÊ®.
File this schedule each year that a DC Combined Report is filed.
Enter the number of members in the combined group.
Government of the
District of Columbia
Taxpayer Identification Number of Designated Agent Taxable Year YYYY Worldwide
Name of Designated Agent Telephone number
Business address line #1
Business address line #2
City State Zip code +4
• In accordance with the provisions of DC Official Code § 47-1810.07 and the combined reporting regulations, election is
hereby made to report on a worldwide unitary combined basis.
Worldwide Combined Reporting
Election Form
• A worldwide unitary combined reporting election is binding for and applicable to the tax year it is made and all years
thereafter for a period of ten years.
• It may be withdrawn or reinstituted after withdrawal, prior to the expiration of the ten-year period, only upon written
request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or
policy and only with the written permission from the Office of Tax and Revenue.
• Upon the expiration of the ten-year period, a taxpayer may withdraw from the worldwide unitary combined reporting
election.
• Withdrawal must be made in writing within one year of the expiration of the election and is binding for a period of ten
years, subject to the same conditions as applied to the original election.
Date Beginning Tax Period: MMDDYYYY Date Ending Tax Period: MMDDYYYY
Authorized Signature
Printed Name Date
Under penalties of law, I declare that the designated agent has authorized me to sign on behalf of all members of the combined group, and that I have examined
this form and the information contained herein is, to the best of my knowledge and belief, correct and complete.
Revised 10/202
33
0/2021
3
10
2023
0/202
33
.
.
.
.
.
.
.
.
.
.
10
.
.
.
.
.
.
.
.
.
.
.
.
D-30 FORM, PAGE 2
2
2
3
2
32
33 33
34
3 33
3
3 income. 3 3
3 3
3
3
42
43
44
4
3
4 3
4
4
ENTER DOLLAR AMOUNTS ONLY
TAXABLE INCOME
TAX, PAYMENTS AND CREDITS
2 $
.00
2 $
.00
2 $
.00
2
2 $
.00
$
.00
3 $
.00
33 $
.00
34
.
3
.
3
$
.00
2 $
.00
$
.00
.
3
.
3
.
.
3
.
.
4 $
.00
43 $
.00
4 $
.00
.
$ .00
$ .00
$ .00
4 $
.00
$
.00
$ .00
25 $ .00
22 $ .00
23
24 3
2
2
24
.
23 .
33
0/202
202
If this is an amended 202
2024
Schedule A - COST OF GOODS SOLD
1.
2.
3.
.4
.5
6.
7.
8. Cost of goods sold (Line 6 minus Line 7). Enter here and on D-30, Line 2.
Method of inventory valuation used
__________________________________________________________________
Schedule B - CONTRIBUTIONS AND/OR GIFTS
Schedule C - TAXES 1
TOTAL
Schedule E - INTEREST EXPENSE
D-30 FORM, PAGE 3
3
07/2021
D-30 FORM, PAGE 2
2
2
3
2
32
33 33
34
3 33
3
3 income. 3 3
3 3
3
3
42
43
44
4
3
4 3
4
4
ENTER DOLLAR AMOUNTS ONLY
TAXABLE INCOME
TAX, PAYMENTS AND CREDITS
2 $
.00
2 $
.00
2 $
.00
2
2 $
.00
$
.00
3 $
.00
33 $
.00
34
.
3
.
3
$
.00
2 $
.00
$
.00
.
3
.
3
.
.
3
.
.
4 $
.00
43 $
.00
4 $
.00
.
$ .00
$ .00
$ .00
4 $
.00
$
.00
$ .00
25 $ .00
22 $ .00
23
24 3
2
2
24
.
23 .
3
07/2021
2021
If this is an amended 2021
2022
Schedule A - COST OF GOODS SOLD
1.
2.
3.
.4
.5
6.
7.
8. Cost of goods sold (Line 6 minus Line 7). Enter here and on D-30, Line 2.
Method of inventory valuation used
__________________________________________________________________
Schedule B - CONTRIBUTIONS AND/OR GIFTS
Schedule C - TAXES 1
TOTAL
Schedule E - INTEREST EXPENSE
D-30 FORM, PAGE 3
333
0/202
Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group.
Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead.
Column 1 TOTAL Column 2 in DC DC Apportionment
Factor
.
.00
.00
Schedule G - Other allowable deductions
TOTAL 2
Schedule H - Income not reported
SALES FACTOR:
DC APPORTIONMENT FACTOR:
D-30 FORM, PAGE 4
Schedule - Disregarded Entities
PLEASE
SIGN
HERE
PAID
PREPARER
ONLY
and enter the name and phone number of that person. See instructions.To authorize another person to discuss this return with OTR, fill in here
0/202
33
D-30 FORM, PAGE 5
Schedule I - BALANCE SHEETS
LIABILITIES AND CAPITAL
ASSETS
2
Schedule J - DISTRIBUTION AND RECONCILIATION OF NET INCOME (OR LOSS)
Col. 4 - See Instructions.
Col. 5 - See Instructions.
Col. 6 - Any loss amount from Line 31 of D-30.
Col. 7 - Enter the difference between Line 25 and Line 31 of D-30.
07/2021
3
Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group.
Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead.
Column 1 TOTAL Column 2 in DC DC Apportionment
Factor
.
.00
.00
Schedule G - Other allowable deductions
TOTAL 2
Schedule H - Income not reported
SALES FACTOR:
DC APPORTIONMENT FACTOR:
D-30 FORM, PAGE 4
Schedule - Disregarded Entities
PLEASE
SIGN
HERE
PAID
PREPARER
ONLY
and enter the name and phone number of that person. See instructions.To authorize another person to discuss this return with OTR, fill in here
07/2021
3
D-30 FORM, PAGE 5
Schedule I - BALANCE SHEETS
LIABILITIES AND CAPITAL
ASSETS
2
Schedule J - DISTRIBUTION AND RECONCILIATION OF NET INCOME (OR LOSS)
Col. 4 - See Instructions.
Col. 5 - See Instructions.
Col. 6 - Any loss amount from Line 31 of D-30.
Col. 7 - Enter the difference between Line 25 and Line 31 of D-30.
0/202
33
3
Government of the
District of Columbia
Business Credits
Revised 08/2021
Important: Print in CAPITAL letters using black ink.
Attach to your Form D-20 or D-30.
Fill in if filing a D-20 Return
Fill in if filing a D-30 Return
Taxpayer IdentiĐcation Number
Fill in if FEIN
Fill in if SSN
Enter your business name
D-20 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
1 1 $ .00
Economic Development Zone Incentives Credits (see worksheet).
2 QualiĐed High Technology Company Credits
from Part D, Line 4a, DC Form D-20CR. 2 $ .00
3 Organ and Bone Marrow Donor Credit (see computation on reverse side). 3 $ .00
4 Job Growth Incentive Act 4 $ .00
5 Enter alternative fuel credits. See instructions
5a Alternative fuel infrastructure.
5b Alternative fuel vehicle conversion.
6 Total alternative fuel credits. Add Lines 5a and 5b only and enter here. 6
$ .00
7 Employer-assisted Home Purchase Ta x Credit (see computation on reverse side). 7a 7 $ .00
# of employees
8
RESERVED
8 $ .00
9
Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 38. 9 $ .00
Refundable Credits
10
10 $ .00
11 $ .00
11
12 Total the refundable D-20 credits, enter here and on Form D-20, Line 41
d .
12
$ .00
D-30 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
13 Economic Development Zone Incentives Credit (see worksheet).
13 $
.00
14 $
.00
15 $ .00
14
(see computation on reverse side)
15
16
Organ and Bone Marrow Donor Credit
Job Growth Incentive Act
lternative See instructions
16a Alternative fuel infrastructure.
16b Alternative fuel vehicle conversion.
17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here. 17 $ .00
18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a 18 $ .00
# of employees
19
19
$ .00
20 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 38.
20
$ .00
Schedule UB Instructions - Qualified High Technology Companies
If you claim credits on Lines 2 above, attach a copy of your DC Form D-20CR to the D-20.
OFFICIAL USE ONLY
Vendor ID# 0000
$ .00
# of stations
$
.00
# of stations
$ .00
# of vehicles
$ .00
# of vehicles
Refundable Credits
1 $
.00
1
2 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 41(d).
2 $
.00
2021
SCHEDULE UB
DC Low-Income Housing Tax Credit (see instructions).
DC Low-Income Housing Tax Credit (see instructions).
D-30 FORM, PAGE 6
SUPPLEMENTAL INFORMATION
202,
202?
202?
2022?
0/202
*232300210000*
Government of the
District of Columbia
Business Credits
Revised 10/202
Important: Print in CAPITAL letters using black ink.
Attach to your Form D-20 or D-30.
Fill in if filing a D-20 Return
Fill in if filing a D-30 Return
Taxpayer Identition Number
Fill in if FEIN
Fill in if SSN
Enter your business name
D-20 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
1 1 $ .00
Economic Development Zone Incentives Credits (see worksheet).
2
Quali High Technology Company Credits
from Part D, Line 4a, DC Form D-20CR.
2 $ .00
3 Organ and Bone Marrow Donor Credit (see computation on reverse side). 3 $ .00
4 Job Growth Incentive Act 4 $ .00
5 Enter alternative fuel credits. See instructions
5a Alternative fuel infrastructure.
5b Alternative fuel vehicle conversion.
6 Total alternative fuel credits. Add Lines 5a and 5b only and enter here. 6
$ .00
7 Employer-assisted Home Purchase Ta x Credit (see computation on reverse side). 7a 7 $ .00
# of employees
8
RESERVED
8 $ .00
9
Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 38. 9 $ .00
Refundable Credits
10
10 $ .00
11 $ .00
11
12 Total the refundable D-20 credits, enter here and on Form D-20, Line 41
d .
12
$ .00
D-30 Return
Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)
13 Economic Development Zone Incentives Credit (see worksheet).
13 $
.00
14 $
.00
15 $ .00
14
(see computation on reverse side)
15
16
Organ and Bone Marrow Donor Credit
Job Growth Incentive Act
lternative See instructions
16a Alternative fuel infrastructure.
16b Alternative fuel vehicle conversion.
17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here. 17 $ .00
18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a 18 $ .00
# of employees
19
19
$ .00
20 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 38.
20
$ .00
Schedule UB Instructions - Qualified High Technology Companies
If you claim credits on Line 2 ab ove, attach a copy of your DC Form D-20CR to the D-20.
OFFICIAL USE ONLY
Vendor ID# 0000
$ .00
# of stations
$
.00
# of stations
$ .00
# of vehicles
$ .00
# of vehicles
Refundable Credits
1 $
.00
1
2 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 41(d).
2 $
.00
2023
SCHEDULE UB
DC Low-Income Housing Tax Credit (see instructions).
DC Low-Income Housing Tax Credit (see instructions).
D-30 FORM, PAGE 6
SUPPLEMENTAL INFORMATION
2021,
2021?
2021?
2020?
07/2021
Government of the
District of Columbia
2021
SCHEDULE
Property Tax Credit
Important: Read eligibility requirements before completing.
Print in CAPITAL letters using black ink.
Revised 07/2021
elephone number
Landlord’s address (number and street)
City State Zip Code +4
If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here.
Square number Suffix number Lot number
Address of DC roperty (number, street and suite number if applicable) for which you are claiming the credit if different from above
Do not claim this credit if your qualified business is exempt from or receives any tax credits towards its real property
tax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real property
tax.
The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporated
business for a qualified retail owned location during the taxable year not to exceed $5,000; or
10% of the total rent
paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed
$5,000.
OFFICIAL USE ONLY Vendor ID#0000
Landlord’s name
$ .00
$
.00
$
.00
Fill in
Fill in
if filing a D-20 Return
if filing a D-30 Return
Taxpayer Identification Number
nilli nilliF
nilli nilliF
Enter your business name
Do not make claim if $2.5m or more.
1 $ .00
2021
2021
2021
$ .00
Mailing address (number, street and suite number if applicable)
City State Zip Code +4
if FEIN
if SSN
Sales and Use Tax Account Number
Certificate of Occupancy Permit Number
If member of a Combined Group, Taxpayer Identification Number of Designated Agent
City
State Zip Code +4
*21SR00110000*
Organ and Bone Marrow Donor Credit
An employer who provides an employee with paid leave to donate an organ (up to
30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a
credit against the franchise tax. The credit is equal to 25% of the salary paid to the
employee during the leave period. If you take the credit, you may not also deduct
the salary paid to the donor employee for that period. This credit is not available if
the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Organ and Bone Marrow Donor Credit
— Computation —
Column 1 Column 2 Column 3 Column 4
Credit Category Total Paid Leave Leave Credit Calculation Total Credit
Organ Donor(s) Total Paid Leave Col 2 ______________
Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Bone Marrow Total Paid Leave Col 2 ______________
Donor(s) Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Total of Col. 4.
Enter here and
on Schedule UB.*
$________________
*Line 3 of Schedule UB for D-20 filers
Line 14 of Schedule UB for D-30 filers
1. Number of Eligible Employees
2. Amount of Homeownership Assistance provided
during this period to Eligible Employees ...........................x 50% $
3. Tax Credit .............................................................................. $
(Cannot exceed Line 2 amount and limited to $2,500 per Eligible
Employee)
Enter amount from Line 3 on
Line 7 of Schedule UB for D-20 filers, or
Line 18 of Schedule UB for D-30 filers.
Employer-Assisted Home Purchase Tax Credit
An employer who provides homeownership assistance to eligible employees
through a certified home purchase program may be eligible to claim a credit
against the franchise tax if certain conditions are met. See instructions and
DC Code Section 47-1807.07 for further details.
Employer-Assisted Home Purchase Tax Credit
— Computation —
Government of the
District of Columbia
2023
SCHEDULE
Property Tax Credit
Important: Read eligibility requirements before completing.
Print in CAPITAL letters using black ink.
Revised 0/202
elephone number
Landlord’s address (number and street)
City State Zip Code +4
If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here.
Square number Suffix number Lot number
Address of DC roperty (number, street and suite number if applicable) for which you are claiming the credit if different from above
Do not claim this credit if your qualified business is exempt from or receives any tax credits towards its real property
tax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real property
tax.
The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporated
business for a qualified retail owned location during the taxable year not to exceed $5,000; or
10% of the total rent
paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed
$5,000.
OFFICIAL USE ONLY Vendor ID#0000
Landlord’s name
$ .00
$
.00
$
.00
Fill in
Fill in
if filing a D-20 Return
if filing a D-30 Return
Taxpayer Identification Number
nilli nilliF
nilli nilliF
Enter your business name
Do not make claim if $2.5m or more.
1 $ .00
202
202
202
$ .00
Mailing address (number, street and suite number if applicable)
City State Zip Code +4
if FEIN
if SSN
Sales and Use Tax Account Number
Certificate of Occupancy Permit Number
If member of a Combined Group, Taxpayer Identification Number of Designated Agent
City
State Zip Code +4
*23SR00110000*
Organ and Bone Marrow Donor Credit
An employer who provides an employee with paid leave to donate an organ (up to
30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a
credit against the franchise tax. The credit is equal to 25% of the salary paid to the
employee during the leave period. If you take the credit, you may not also deduct
the salary paid to the donor employee for that period. This credit is not available if
the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Organ and Bone Marrow Donor Credit
— Computation —
Column 1 Column 2 Column 3 Column 4
Credit Category Total Paid Leave Leave Credit Calculation Total Credit
Organ Donor(s) Total Paid Leave Col 2 ______________
Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Bone Marrow Total Paid Leave Col 2 ______________
Donor(s) Wages amt.
$_______________
x
25% ____________
$__________________ $________________
Total of Col. 4.
Enter here and
on Schedule UB.*
$________________
*Line 3 of Schedule UB for D-20 filers
Line 14 of Schedule UB for D-30 filers
1. Number of Eligible Employees
2. Amount of Homeownership Assistance provided
during this period to Eligible Employees...........................x 50% $
3. Tax Credit .............................................................................. $
(Cannot exceed Line 2 amount and limited to $2,500 per Eligible
Employee)
Enter amount from Line 3 on
Line 7 of Schedule UB for D-20 filers, or
Line 18 of Schedule UB for D-30 filers.
Employer-Assisted Home Purchase Tax Credit
An employer who provides homeownership assistance to eligible employees
through a certified home purchase program may be eligible to claim a credit
against the franchise tax if certain conditions are met. See instructions and
DC Code Section 47-1807.07 for further details.
Employer-Assisted Home Purchase Tax Credit
— Computation —
Instruc�ons for Schedule SR
Small Retailer Property Tax Relief Credit
For taxable years beginning a December 31, 2017,
a quali corporan, or qual unincorporate
business, may claim a creit against corporate or
unincorporate business franchise tax as follows:
a tax cret equal to 10% of the total rent pai by the
corporacorpora business for a qual
rental retail locaon uring the taxable year not to
excee $5,000: or
a tax cret equal to the total Class 2 real property
taxes pai by the qual corporacorpora
qualie business for a quali retail own loon
ring the taxable year not to excee the lesser of the
real property tax pai uring the taxable year or $5,000.
The in any one taxable year may excee the
quali corporai unincorporate
business’s franchise tax liability, incling any minimum
tax ue for that taxable year an is rele to the
quali corporai unincorpora business
claiming the cret.
The cret shall not apply if the qualie
corporaali unincorpora business is
exempt from or receives any tax crets towars its real
property tax or the quali rental retail locan or
quali owne retail loon is otherwise exempt
from real property tax.
Qualified Corpora�on/Qualified Unincorporated
Business Defined
The term corpoon” or “quali
unincorporate business” means a corporaon or
unincorporate business that: is engage in the
business of making sales at retail anles a sales tax
return reecng those sales; has less than $2,500,000 in
feeral gross receipts or sales; ans current on all
District tax lings an payments.
Qualified Retail Rental Loca�on/Qualified Retail
Owned Loca�on Defined
The term “quae retail rental locaon” or “quale
retail own loon” means a builing or part of a
builg in the District that ring the taxable year is: a
in
qualior
the unincorporate
business; in whole or in part, as Class 2
Property as DC §47-813; has
a Ccate of Occupancy for commercial use.
Tax-Exempt and Government Proper�es
i
Line Instruc�ons
Line 1 Enter the total amount of gross receipts
or sales. If you have feeral gross receipts or sales of
$2.5 million or more you are ineligible to claim the
cret.
Line 2 If you are a tenant, enter the amount of rent
pai on the retail rental in
taxable year 2023.
Line 3 If you are an owner, enter the amount of Class 2
real property taxes on the retail
in 2023, or, if you are a tenant, enter the
amount of 10% of the rent the retail
rental in taxable year 2023.
Line 4 The limit is $5,000.
Line 5 Enter the smaller of Line 3 or Line 4 on Line 5.
This is the amount of the that may be
Enter the Line 5 amount on UB, Line 11 if
or Line 21 if unincorporate
Line 6 For the retail enter the
Owner or Laor’s name,
number.
Line 7 If the property is a retail
loon, enter the Square number
Lot number for the property as it appears on your real
property tax bill or assessment.
Note: In ain to other requirements as lis above,
all businesses must have a sales a use tax account
with OTR all returns in to qualify
for this The Schele SR cannot be fileas a
It must be with UB
athe D-20 Corporation Franchise Tax Return, or D-30
UnincorporateFranchise Tax Return, as applicable. A
business with mule loons in the District may
claim the creit for only one property owner lease
Government of the
District of Columbia
of Designated Agent
Taxable year ending MM
YY
Business mailing address line #2
Business mailing address line #1
Name of Designated Agent
City State Zip Code + 4
Telephone number
A
List the designated agent and all
combined members
D
Is the member new
to the
combined group?
C
Was a separate
DC franchise tax
return filed in the
prior year?
B
Identification Number
E
Was gross income
received from
District sources?
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Note: If more than 1 combined members, continue list on a separate sheet of paper.
F
Does the member
have nexus in DC?
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Worldwide
2021
NOTE: READ INSTRUCTIONS BEFORE
COMPLETING THIS FORM
*21 1000 *
Important: Print in CAPITAL letters using black ink.
Revised 07/2021
Number of members in the combined group
Government of the
District of Columbia
of Designated Agent
Taxable year ending MM
YY
Business mailing address line #2
Business mailing address line #1
Name of Designated Agent
City State Zip Code + 4
Telephone number
A
List the designated agent and all
combined members
D
Is the member new
to the
combined group?
C
Was a separate
DC franchise tax
return filed in the
prior year?
B
Identification Number
E
Was gross income
received from
District sources?
Yes
Note: If more than 1 combined members, continue list on a separate sheet of paper.
F
Does the member
have nexus in DC?
Worldwide
2023
NOTE: READ INSTRUCTIONS BEFORE
COMPLETING THIS FORM
*23
1000 *
Important: Print in CAPITAL letters using black ink.
Revised 0/202
Number of members in the combined group
YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Yes YesYesYes
Combined Group Members’ Schedule
Instructions
Column A - List the designated agent and all combined members included in the DC Combined Report.
Column B - Give the />Ý«>ÞiÀÊIdentification Number (/N) for each member listed.
Column C - Indicate if each member listed filed a separate DC franchise tax return in the prior tax year.
Column D - Indicate if any members are new to the DC Combined Group.
Column E - Indicate if the member received gross income from DC sources.
Column F - Indicate if the member has nexus in DC.
It is necessary to identify each member of the DC Combined Group subject to the franchise tax.
Attach a copy of Federal Forms 851]Ê5471]Ê>`ÊnÇxÊVÕ`}Ê-Vi`ÕiÊ®.
File this schedule each year that a DC Combined Report is filed.
Enter the number of members in the combined group.
Government of the
District of Columbia
Taxpayer Identification Number of Designated Agent Taxable Year YYYY Worldwide
Name of Designated Agent Telephone number
Business address line #1
Business address line #2
City State Zip code +4
• In accordance with the provisions of DC Official Code § 47-1810.07 and the combined reporting regulations, election is
hereby made to report on a worldwide unitary combined basis.
Worldwide Combined Reporting
Election Form
• A worldwide unitary combined reporting election is binding for and applicable to the tax year it is made and all years
thereafter for a period of ten years.
• It may be withdrawn or reinstituted after withdrawal, prior to the expiration of the ten-year period, only upon written
request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or
policy and only with the written permission from the Office of Tax and Revenue.
• Upon the expiration of the ten-year period, a taxpayer may withdraw from the worldwide unitary combined reporting
election.
• Withdrawal must be made in writing within one year of the expiration of the election and is binding for a period of ten
years, subject to the same conditions as applied to the original election.
Date Beginning Tax Period: MMDDYYYY Date Ending Tax Period: MMDDYYYY
Authorized Signature
Printed Name Date
Under penalties of law, I declare that the designated agent has authorized me to sign on behalf of all members of the combined group, and that I have examined
this form and the information contained herein is, to the best of my knowledge and belief, correct and complete.
Revised 10/202
33
Computation of Underpayment Interest
1
202 DC franchise tax liability from Forms D-20, or D-30.
$
2 Multiply the amount on Line 1 by 90% (.90). $
3
2022 DC franchise tax liability from Forms D-20, or D-30 X 110%.
$
4
Minimum estimated tax requirement for tax year 202 (lesser of Lines 2 and 3).
$
5 Multiply the amount on Line 4 by 25% (.25). $
Note: If your income was not evenly received over 4 periods, see instructions on the
reverse of this form on the “Annualized Income” method.
2023 D-2220 Underpayment of Estimated
Franchise Tax By Businesses
Business Name (from your D-20 or D-30 return)
Person to contact if there are questions
Taxpayer Identification Number (TIN)
IMPORTANT: Please read the instructions on the reverse before completing this form
o underpayment interest is due and this form should not be led if
A. Your tax liability on taxable income after deducting DC applicable credits and estimated tax payments is less than $1001, or
B. You have made the required periodic DC estimated franchise tax payments and the total is equal to or more than 110% of
last year’s taxes or 90% of the current year’s taxes. Note: In order to use the prior year 110% exception, you must have filed
a DC franchise tax return last year and you must have been in business in DC for the entire year.
$
Government of the District of Columbia
Office of Tax and Revenue
Check here if you are using the “Annualized Income” method.
Due date of Payments
Due dates shown are for calendar year; for fiscal year, use the 15
th
day of the 4
th
, 1
st
Period 2
nd
Period 3
rd
Period 4
th
Period
6
th
, 9
th
and 12
th
months after the end of the fiscal year.
04/15/2 06/15/2 09/15/2 12/15/2
6 Enter the amount from Line 5 or the annualized amount in each
period (the 2
nd
period includes the 1
st
period amount, 3
rd
period includes
the 1
st
and 2
nd
period amounts, the 4
th
period includes all period amounts).
7 DC estimated taxes paid each period (the 2
nd
period includes the
1
st
period amount, 3
rd
period includes 1
st
and 2
nd
period amounts, the
4
th
period includes all period amounts).
8 Underpayment each period (Line 6 minus Line 7).
9 Underpayment Interest Factors. .0175 .0265 .0262 .0348
10 Line 8 multiplied by Line 9.
11 Underpayment Interest - Total of amounts from Line 10. Pay this amount.
(See D-2220 instructions).
Daytime telephone number
Revised 01/2024
D-30P PAYMENT VOUCHER
See instructions on back
Detach at perforation and mail the voucher, with payment attached. See mailing address on back.
D-30P Payment Voucher for
Unincorporated Business Franchise Tax
Government of
the District of Columbia
Important: Print in CAPITAL letters using black ink.
STAPLE CHECK OR MONEY ORDER HERE
.00
To avoid penalties and interest, your payment must be postmarked no later
than the due date of your return.
Business name or Designated Agent name Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code + 4
*030P110000*
Revised 0202
Official Use Only Vendor ID# 000 0
D-30P Payment Voucher for
Government of
the District of Columbia
STAPLE CHECK OR MONEY ORDER HERE
.00
Business name or Designated Agent name Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code + 4
*030P110000*
Revised 0202
Official Use Only Vendor ID# 000 0
Amount of payment
(dollars only)
$
Taxpayer Identification Number
Amount of payment
(dollars only)
$
Taxpayer Identification Number
Unincorporated Business Franchise Tax
Fill inill in if FEIN
Fill inill in if SSN
Fill inill in if FEIN
Fill inill in if SSN
Important: Print in CAPITAL letters using black ink.
To avoid penalties and interest, your payment must be postmarked no later
than the due date of your return.
Estimated Tax Interest
DC law requires any business that expects its DC franchise tax liability to
exceed $1000 for the tax year to file a declaration of estimated franchise
tax using the payment vouchers in:
• D-20ES – Declaration of Estimated Franchise Tax for Corporations; or
• D-30ES – Declaration of Estimated Franchise Tax for Unincorporated
Businesses.
The law states that any business required to file and pay estimated tax
that fails to pay the amount required by the due date is subject to interest
on the underpayment of estimated franchise tax.
When is interest assessed for Underpayment of Estimated
Franchise Tax?
A 10% interest, compounded daily, is assessed if your total DC estimated
franchise tax payments compared to your DC franchise tax liability do
not equal at least the smaller of:
• 90% of the tax due on your 202 DC franchise tax return; or
• 110% of the tax due on your 2022 DC franchise tax return (consisting
of 12 months).
You must have filed a 2022 DC franchise tax return to use the
110% exception.
A penalty will be assessed if any statement made on an estimated tax
payment voucher is not true and accurate to the best of the signatory’s
knowledge.
Are there any exceptions?
You are not subject to interest for underpayment of estimated franchise
tax if:
• You had no DC franchise tax liability for the tax year 2022 and in that
year, you did business in DC for the entire 12 months;
• The franchise tax due for 202, minus any estimated tax payments,
is less than $1001;
• Your total DC estimated franchise tax payments are equal to or greater
than 110% of your 2022 DC franchise tax liability for the entire year; or
• Your remaining tax due after totaling all credits and estimated tax
payments is less than 10% of your total DC franchise tax liability for
the year.
When do you use this form?
• You may use this form to calculate your underpayment interest. If you
do, attach it to your tax return and enter the underpayment interest
on Line 44 of Forms D-20 or D-30. Fill in the oval if the D-2220 is
attached. If you do not wish to calculate the interest, OTR will do it
when your return is processed and will notify you of the amount due.
• You may also complete this form if you believe the interest amount
assessed by OTR for underpayment of estimated franchise tax is
incorrect.
o do you le this form
Attach it to your return if you complete the form before filing your tax
return. If you complete the D-2220 after filing and receiving a notice of
interest assessment, send it to:
Office of Tax and Revenue
1101 4th St SW, 2nd Floor
Washington DC 20024
nstructions for nderpayment of stimated Tax by D-0 or D-30 Filers
Completing this form
Line 1
Enter the amount from your 202 D-20 or D-30.
Line 2
Multiply the amount on Line 1 by 90% (.90). Your estimated franchise
tax payments must be equal to or greater than this amount.
Line 3
Enter 110% of the amount from your 2022 DC Forms D-20 or D-30. If
your 2022 return was amended or corrected, multiply 110% times the
corrected amount.
Line 4
Enter the lesser of the amounts on Line 2 and Line 3. If you did not file a
DC franchise tax return for 2022, you may only use Line 2. This is your
minimum estimated franchise tax payment for 202.
Line 5
Multiply the amount on Line 4 by 25% (.25). This gives you an even
distribution of your tax liability over the four periods of the tax year.
Line 6
Enter the amount required from Line 5 under each of the payment
columns. For example, if Line 5 is $2000, you would enter $2000 for
the 1
st
period, $4000 for the 2
nd
period, $6,000 for the 3
rd
period and
$8,000 for the 4
th
period.
nnualied income method If your income was different for each
period, determine the percentage for each period (divide the period income
by the full year’s income). Multiply Line 4 by each period’s percentage and
enter the amounts earned by period on Line 6. Accumulate the periodic
amounts as shown above. Check the “Annualized Income” box.
Line 7
Enter the amount of estimated franchise tax payments made in each
period. Include the amounts from the previous period with the 2
nd
, 3
rd
and
4
th
periods. For example, if your estimated payment amount is $1,000
in each period, you would enter $1,000 in the 1
st
period, $2,000 in
the 2
nd
period, $3,000 in the 3
rd
period and $4,000 in the 4
th
period.
Line 8 Underpayment each period
For each column, subtract Line 7 from Line 6. If Line 7 exceeds Line 6,
you have no underpayment interest. If there is an amount remaining,
this is your periodic underpayment amount.
Line 9 Underpayment Interest Factors
These are the underpayment interest factors by period.
Line 10
For each period, multiply the amount on Line 8 by the factor on Line 9.
This is your underpayment interest amount by period.
Line 11 Underpayment Interest
Add
the amounts on Line 10 for each period.
This is your total
underpayment of estimated franchise tax penalty.
• If you are filing the D-2220 with your D-20 or D-30 return, enter the
amount on Line 44 and pay the total amount with the return. Fill in
the oval on Line 44 and attach the D-2220 to the return.
• If you are filing the D-2220 form separately, pay the amount you owe
and attach to the 20D-30P Payment Voucher, using the
applicable mailing address.
Make the check or money order payable to the DC Treasurer. Make sure
your check or electronic payment will clear. You will be charged a $65
fee if your check or electronic payment is not honored by your financial
institution and returned to OTR.
Revised
01/2024
D-30P PAYMENT VOUCHER
See instructions on back
Detach at perforation and mail the voucher, with payment attached. See mailing address on back.
Government of
the District of Columbia
Important: Print in CAPITAL letters using black ink.
STAPLE CHECK OR MONEY ORDER HERE
To avoid penalties and interest, your payment must be postmarked no later
than the due date of your return.
Business name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code + 4
33
Revised 0202
Official Use Only Vendor ID# 0000
Government of
the District of Columbia
STAPLE CHECK OR MONEY ORDER HERE
.00
Business name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code + 4
Official Use Only Vendor ID# 0000
Amount of payment
(dollars only)
$
Taxpayer Identification Number
Amount of payment
(dollars only)
$
Taxpayer Identification Number
Fill inill in if FEIN
Fill inill in if SSN
Fill inill in if FEIN
Fill inill in if SSN
Important: Print in CAPITAL letters using black ink.
To avoid penalties and interest, your payment must be postmarked no later
3
0
33
3
0
Revised 0202
than the due date of your return.
.00
1 Total estimated unincorporated business franchise tax liability for the tax period.
2 Estimated unincorporated business franchise tax payments
(include any tax overpayment credit).
3 Other payments.
4 Total payments and credits
(add Lines 2 and 3).
5 Balance due (Line 1 minus Line 4). Payment in full must be submitted with this
form or your request will be denied. (Note: you will be subject to the failure-to-pay
penalty and interest on any tax due and not paid with this form.)
ENTER DOLLAR AMOUNTS
ONLY
2 $ .00
3 $ .00
4 $ .00
5 $ .00
1 $ .00
FR-130 Extension of Time to File a DC Unincorporated Business Franchise Return Worksheet
Detach at perforation and mail the voucher, with payment attached, to the Office of Tax and Revenue. (See addresses on back)
3
Government of the
District of Columbia
2020 FR-130 Extension of Time
to File a DC Unincorporated
Business Franchise Return
Revised 09/2020
Taxpayer Identification Number
Business Name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code +4
A 6 or 7 month extension of time to file until _________ 15, 2021, for calendar year 2020, or until ____________, ________, for fiscal year
ending ___________, is requested.
Amount of payment
(dollars only) $
.00
Important: Print in CAPITAL letters using black ink.
OFFICIAL USE ONLY
Vendor ID# 0000
Fill in if FEIN
Fill in if SSN
2018
Fill in
Fill in
if Combined Report
if Living or Traveling Outside the U.S.
3
Government of the
District of Columbia
2020 FR-130 Extension of Time
to File a DC Unincorporated
Business Franchise Return
Revised 09/2020
Taxpayer Identification Number
Business Name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code +4
A 6 or 7 month extension of time to file until _________ 15, 2021, for calendar year 2020, or until ____________, ________, for fiscal year
ending ___________, is requested.
Amount of payment
(dollars only) $
.00
Important: Print in CAPITAL letters using black ink.
OFFICIAL USE ONLY
Vendor ID# 0000
Fill in if FEIN
Fill in if SSN
Fill in
Fill in
if Combined Report
if Living or Traveling Outside the U.S.
1 Total estimated unincorporated business franchise tax liability for the tax period.
2 Estimated unincorporated business franchise tax payments
(include any tax overpayment credit).
3 Other payments.
4 Total payments and credits
(add Lines 2 and 3).
5 Balance due (Line 1 minus Line 4). Payment in full must be submitted with this
form or your request will be denied. (Note: you will be subject to the failure-to-pay
penalty and interest on any tax due and not paid with this form.)
ENTER DOLLAR AMOUNTS
ONLY
2 $ .00
3 $ .00
4 $ .00
5 $ .00
1 $ .00
FR-130 Extension of Time to File a DC Unincorporated Business Franchise Return Worksheet
Detach at perforation and mail the voucher, with payment attached, to the Ofce of Tax and Revenue. (See addresses on back)
3
Government of the
District of Columbia
2019 emiTfonoisnetxE031-RF
to File a DC Unincorporated
Business Franchise Return
Revised 06/19
Taxpayer Identification Number
Business Name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code +4
A 6 or 7 month extension of time to file until _________ 15, 2020, for calendar year 2019, or until ____________, ________, for fiscal year
ending ___________, is requested.
Amount of payment
(dollars only) $
.00
Important: Print in CAPITAL letters using black ink.
OFFICIAL USE ONLY
Vendor ID# 0000
Fill in if FEIN
Fill in if SSN
2018
i in
i in
if ombined eport
if iing or reing utside the ..
3
Government of the
District of Columbia
2019 emiTfonoisnetxE031-RF
to File a DC Unincorporated
Business Franchise Return
Revised 06/19
Taxpayer Identification Number
Business Name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code +4
A 6 or 7 month extension of time to file until _________ 15, 2020, for calendar year 2019, or until ____________, ________, for fiscal year
ending ___________, is requested.
Amount of payment
(dollars only) $
.00
Important: Print in CAPITAL letters using black ink.
OFFICIAL USE ONLY
Vendor ID# 0000
Fill in if FEIN
Fill in if SSN
i in
i in
if ombined eport
if iing or reing utside the ..
Instructions for D-30P PAYMENT VOUCHER – please print clearly
Use the D-30P Payment Voucher to make any payment due on your D-30 return.
• Do not use this voucher to make estimated tax payments.
• Enter your Taxpayer Identification Number. Fill in the oval indicating if this is your FEIN or SSN.
• Enter name and address exactly as they appear on your return.
• Enter the amount of your payment.
• Make the check or money order (US dollars) payable to the DC Treasurer.
• Write your TIN, tax period and type of return filed (D-30) on the payment.
• Staple your check or money order to the D-30P voucher only. Do not attach your payment to your D-30 return.
• -DehtliaM 30P with, but not attached to, your D-30 tax return in the envelope provided in this tax booklet. If you do not have the return
envelope, make sure to address your envelope to: Office of Tax and Revenue PO Box 96165, Washington DC 20090-6165.
Notes:
• I f your payment exceeds $5,000 in any period, you must pay electronically. Visit MyTax.DC.gov.
• roF electronic filers, in order to comply with banking rules, you will be asked the question “Will the funds for this payment come from an
account outside of the United States”. If the answer is yes, you will be required to pay by money order (US dollars) or credit card. Please
notify this agency if your response changes in the future. Make sure your check or electronic payment will clear. You will be charged a
$65 fee if your check or electronic payment is not honored by your financial institution and returned to OTR.
Revised 0202
1 Total estimated unincorporated business franchise tax liability for the tax period.
2 Estimated unincorporated business franchise tax payments
(include any tax overpayment credit).
3 Other payments.
4 Total payments and credits
(add Lines 2 and 3).
5 Balance due (Line 1 minus Line 4). Payment in full must be submitted with this
form or your request will be denied. (Note: you will be subject to the failure-to-pay
penalty and interest on any tax due and not paid with this form.)
ENTER DOLLAR AMOUNTS
ONLY
2 $ .00
3 $ .00
4 $ .00
5 $ .00
1 $ .00
Detach at perforation and mail the voucher, with payment attached, to the Ofce of Tax and Revenue. (See addresses
on
back)
33
Government of the
District of Columbia
3 FR-130 Extension of Time
to File a DC Unincorporated
Business Franchise Return
Revised 0202
Taxpayer Identification Number
Business Name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code +4
A 6 or 7 month extension of time to file until _________ 4 calendar year 202, or until ____________, ________, for fiscal year
ending ___________, is requested.
Amount of payment
(dollars only) $
.00
Important: Print in CAPITAL letters using black ink.
OFFICIAL USE ONLY
Vendor ID# 0000
Fill in if FEIN
Fill in if SSN
i in
i in
if ombined eport
if iing or reing utside the ..
D-2030 P P2
Payment Voucher
Revised 05/13
Revised 06/19
Instructions for D-30P PAYMENT VOUCHER – please print clearly
Use the D-30P Payment Voucher to make any payment due on your 3 return.
• Do not use this voucher to make estimated tax payments.
• Enter your Taxpayer Identification Number. Fill in the oval indicating if this is your FEIN or SSN.
• Enter name and address exactly as they appear on your return.
• Enter the amount of your payment.
• Make the check or money order (US dollars) payable to the DC Treasurer.
• Write your TIN, tax period and type of return filed (D-30) on the payment.
• 3 Do not attach your payment to your D-30 return.
• -DehtliaM 30P , but not attached to, your D-30 tax return in the envelope provided in this tax booklet. If you do not have the return
envelope, make sure to address your envelope to: Office of Tax and Revenue PO Box 96165, Washington DC 20090-6165.
Notes:
• If your payment exceeds $5,000 in any period, . Visit MyTax.DC.gov.
• , in order to comply with banking rules, you will be asked the question “Will the funds for this payment come from an
account outside of the United States”. If the answer is yes, you will be required to pay by money order (US dollars) or credit card. Please
notify this agency if your response changes in the future. Make sure your check or electronic payment will clear. You will be charged a
$65 fee if your check or electronic payment is not honored by your financial institution and returned to OTR.
FR-130 Extension of Time to File a DC Unincorporated Business Franchise Return Worksheet
33
Government of the
District of Columbia
3 FR-130 Extension of Time
to File a DC Unincorporated
Business Franchise Return
Revised 0202
Taxpayer Identification Number
Business Name or Designated Agent name
Tax Period Ending (MMDDYYYY)
Business mailing address (number, street and suite/apartment number if applicable)
City State Zip Code +4
A 6 or 7 month extension of time to file until _________ 4 calendar year 202, or until ____________, ________, for fiscal year
ending ___________, is requested.
Amount of payment
(dollars only) $
.00
Important: Print in CAPITAL letters using black ink.
OFFICIAL USE ONLY
Vendor ID# 0000
Fill in if FEIN
Fill in if SSN
i in
i in
if ombined eport
if iing or reing utside the ..
• 00
v.
•
Instructions for Form FR-130
(Unincorporated Business Franchise)
Purpose
When to file
Where to submit your request
Extension of time to file
Federal extension forms
T
You must use DC Form FR-130.
Additional extension of time
Notes:
000
Instructions for Form FR-130
(Unincorporated Business Franchise)
Purpose
10
0
When to file
Where to submit your request
10
0020
2000020
10
Extension of time to file
0
10
Federal extension forms
You must use DC Form FR-130.
Additional extension of time
Notes:
D-30 NOL
0
0
1
2
4
10
11
12
1
14
1
1
1
1
1
20
0
201
201
0
D-30 NOL
0
0
1
2
4
10
2000201
201
0
From D-30 NOL Deduction
for Tax Year 2000-2017
4441
1
1
2
1101420024
1
Need assistance?
FILE OR PAY ONLINE:
GET TAX FORMS
202242
Do you need help
with this form?
11014
20
20024
Are you unable to hear
or speak?
2022
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///
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