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Office of Tax and Revenue
 

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Important changes to DC tax laws are happening October 1, learn more about the upcoming tax changes.
Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.
In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.
Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting MyTax.DC.gov.

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Combined Reporting Transitional Rules for Estimated Tax Payments for Corporations and Unincorporated Business Entities

Wednesday, September 14, 2011

The District of Columbia combined reporting regime is effective for tax years beginning after December 31, 2010.  For taxpayers required to use combined reporting, any estimated payments due before 45 days after September 14, 2011, the effective date of District of Columbia’s combined reporting statute, are due the next subsequent installment due date.  For example, if a combined group's taxable year begins on January 1, 2011, the first, second and third “catch up” payments are due on December 15, 2011 together with the fourth quarter payment under combined reporting.