Office of Tax and Revenue: Estimated Tax Penalty - Instructions for Businesses
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Automatic Penalty for Underpayment of Estimated Tax 

Instructions for Corporations, Financial Institutions, and Unincorporated Businesses

 

  • Each corporation, financial institution, and unincorporated business required to file a DC return must pay estimated taxes, if its tax for the year is more than $1,000.
  • Pay your estimated tax payments online with the eTaxpayer Service Center or you can use vouchers from the D-20ES or D-30ES booklet, which can be found on the Tax Forms/Publications page under “Business”.