otr

Office of Tax and Revenue

Electronic and paper versions of the 2025 District income tax forms will be delayed; however, taxpayers may continue to file their returns electronically. For more information on Individual Income Tax Forms, visit: Individual Income Tax Forms. For additional information on Business Tax Forms, visit: Unincorporated Business Franchise Tax Forms

Alcoholic Beverage

What is Alcoholic Beverage?

Alcoholic beverage is considered any of the following:

Beer
Malt Beverages
Still Wine (not carbonated)
Champagne/Sparkling Wine
Sparkling & Artificially Carbonated Wines
Alcohol & Spirits

Tax Form to be Filed

FR-425

Who Must File?

Licensed wholesalers in the District of Columbia who sell alcoholic beverages.

Filing Frequency

Monthly

Due Date

15th of the month following period end

Please note: Wholesalers are required to file every month, even if there is no tax liability for the month being filed.