Office of Tax and Revenue: Business Tax Forms

Notice to All Corporations Filing District Consolidated Returns for Tax Year 2001: The Office of Tax and Revenue (OTR) will conform with Internal Revenue Service regulations concerning the time to file an election to a District Consolidated Corporation Franchise Tax Return. The election must be made on or before the due date (including any extension) for filing the District of Columbia Corporation Franchise Tax Return. If you have any questions concerning this matter, please contact OTR's General Counsel office at (202) 442-6500.

Form #

Title

Filing Date

D-20*	Corporation Franchise Tax	On or before March 15 for calendar year filers; on or before 15^th day of third month following close of taxable year for fiscal year filers.
	Included in the D-20 booklet:
D-20AG	Affiliated Group Schedule	File with D-20.
D-20C	Election to File Consolidated Corporation Franchise Tax Return	File with D-20.
D-20CS	Authorization and Consent of Subsidiary Corporation to be Included in Consolidated Franchise Tax Return	File with D-20.
D-20NOL	Net Operating Deduction for Year Prior to 2000	File with D-20.

D-20ES*

Declaration of Estimated Franchise Tax for Corporations

Calendar Year Filers:
Voucher No. 1 - April 15
Voucher No. 2 - June 15
Voucher No. 3 - September 15
Voucher No. 4 - December 15

Fiscal Year Filers:
Voucher No. 1 - 15^th day of 4^th month of taxable year
Voucher No. 2 - 15^th day of 6^th month of taxable year
Voucher No. 3 - 15^th day of 9^th month of taxable year
Voucher No. 4 - 15^th day of 12^th month of taxable year

D-30*

Unincorporated Business Franchise

On or before April 15 for calendar year filers; on or before 15^th day of fourth month following close of taxable year for fiscal year filers.

D-30ES*

Declaration of Estimated Tax for Unincorporated Business

D-65*

Partnership Return of Income

On or before 15^th day of 4^th month after close of tax year.

D-76*

Estate Tax Return

Within 10 months after date of decedent's death.

D-76A*

Amended Estate Tax Return

As necessary.

FR-128*

Extension of Time to File DC Franchise or Partnership Return

On or before due date of particular form (D-20, D-30, D-65) for which an extension is sought.

FR-800A*

Sales and Use Tax Annual Return

On or before 20^th of January following year being reported (extended to February 5 for 2001 tax year).

Note: The filing address for this form has changed. Visit the Mailing Addresses page for the current filing address.

FR-800M*

Sales and Use Tax Monthly Return

20th of month following month being reported.

Note: The filing address for this form has changed. Visit the Mailing Addresses page for the current filing address.

FR-900A*

Employer's Withholding Tax Booklet - Annual Return

On or before 20^th of January following year being reported.

Note: The filing address for this form has changed. Visit the Mailing Addresses page for the current filing address.

Publication 399*	Qualified High Technology Companies
QHTC-CERT 2001*	Certification for Qualified High Technology Company
D-20CR*	Business Tax Credits	File with form D-20.
D-30CR*	Business Tax Credits Return	File with form FP-332.
FP-332*	Claim for Refund of Retraining Costs
FP-331/337*	Claim for Refund of Sales and Use Tax, Exempt Purchase Certificate