otr

Office of Tax and Revenue

Due to ongoing construction, our Walk In Center will have modified operations on February 13-14. Taxpayers can complete transactions on MyTax DC or call 202-727-4TAX. For in-person assistance, appointments are encouraged, and an escort will be required while in the building.
Important changes to DC tax laws are happening October 1, learn more about the upcoming tax changes.
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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2007 Business Tax Forms and Publications

Please select the appropriate link from below to open your desired PDF document.

Business Tax Forms 2007 Tax Filing Season (Tax Year 2008)

Corporate

Form #	Title	Filing Date
D-20 Included in the booklet:	Corporate Franchise Tax Return	On or before March 15 for calendar year filers; on or before 15th day of third month following close of taxable year for fiscal year filers.
- FR-128	Extension of Time to File	File with D-20.
- D-20C	Election to File a DC Consolidated Corp. Franchise Tax Return	File with D-20.
- D-20CS	Authorization and Consent of Subsidiary Corporation to be included in a DC Consolidated Corp. Franchise Return	File with D-20.
- D-20AG	Affiliated Group Schedule	File with D-20.
- D-20NOL	NOL Deduction for years before 2000	File with D-20.
- D-20NOL	NOL Deduction for years 2000 and later	File with D-20.
- D-2030C	2007 Change of Name or Address	File as Necessary.
- D-2030P - D-2030P (Fill-in)	2007 Payment Voucher	Payment to be included with D20.
- Schedule UB	Business Credits	File with D-20.
D-20ES D-20ES (Fill-in)	Declaration of Estimated Franchise Tax for Corporations	Calendar Year Filers: Voucher # 1 - April 15 Voucher # 2 - June 15 Voucher # 3 - September 15 Voucher # 4 - December 15 Fiscal Year Filers: Voucher # 1 - 15th day of 4th month Voucher # 2 - 15th day of 6th month Voucher # 3 - 15th day of 9th month Voucher # 4 - 15th day of 12th month
D-2220	Underpayment of Estimated Franchise Tax by Businesses	File with D-20 or after receiving a Notice of Penalty of Assessment.

Unincorporated

Form #	Title	Filing Date
D-30 Included in the booklet:	Unincorporated Business Franchise Tax Return	On or before April 15 for calendar year filers; on or before 15th day of fourth month following close of taxable year for fiscal year filers.
- FR-128	Extension of Time to File	File with D-30.
- D-30NOL	NOL Deduction for years before 2000	File with D-30.
- D-30NOL	NOL Deduction for years 2000 and after	File with D-30.
- D-2030C	2007 Change of Name or Address	File as Necessary.
- D-2030P	2007 Payment Voucher	Payment to be included with D-30.
- D-2030P (Fill-in)	2007 Payment Voucher	Payment to be included with D-30.
- Schedule UB	Business Credits	File with D-30.
D-30ES D-30ES (Fill-in)	Declaration of Estimated Tax for Unincorporated Business	Calendar Year Filers: Voucher # 1 - April 15 Voucher # 2 - June 15 Voucher # 3 - September 15 Voucher # 4 - December 15 Fiscal Year Filers: Voucher # 1 - 15th day of 4th month Voucher # 2 - 15th day of 6th month Voucher # 3 - 15th day of 9th month Voucher # 4 - 15th day of 12th month
D-65	Partnership Return of Income	On or before 15th day of 4th month after close of tax year.
D-2220	Underpayment of Estimated Franchise Tax by Businesses	File with D-30 or after receiving a Notice of Penalty Assessment.

Qualified Hi-Tech Companies

Form #	Title	Filing Date
FR-399 Included in the booklet:	Qualified High Technology Companies (QHTC)
- QHTC CERT	Certification for QHTC
- D-20CR	Corporate Business Tax Credits	File with D-20.
- D-30CR	Unincorporated Business Tax Credits	File with D-30.
- FP-332	Claim for Refund of Retraining Costs
- FP-331	Claim for Refund of Sales and Use Tax
- FP-337	Exempt Purchase Certificate

Registration and Exemption

Form #	Title	Filing Date
FR-164	Application for Exemption from Income and Franchise Tax, Sales and Use Tax, or Personal Property Tax	As necessary.
FR-500 Online	Combined Business Tax Registration Application	Initial registration and when making changes to your account.
FR-500B	Special Event Registration Application	Before the special event.
FR-500T	Taxicab and Limousine Information Form

Sales and Use

Form #	Title	Filing Date
OTR-308	Application for Specific Exemption from DC Sales and Use Tax
OTR-309	Application for Exemption from DC Sales Tax on Parking
OTR-368	Certificate of Resale
OTR-553	Contractor's Exempt Purchase Certificate
FR-379	Sales and Use Taxes - General Information for Businesses
FR-800A FR-800A (Fill-in)	Sales and Use Tax Annual Return	20th of January following year being reported.
FR-800C	Change of Name or Address
FR-800M FR-800M (Fill-in)	Sales and Use Tax Monthly Return	20th of month following month being reported.
FR-800S	Sales and Use Tax Form Change of Address - Final Report	As necessary.
FR-800SE	Sales and Use Tax Special Event Return	As necessary.

Withholding

Form #	Title	Filing Date
FR-900A	Employer's Withholding Tax Booklet - Annual Return	On or before 20th of January following year being reported.
FR-900M	Employer's Withholding Tax Booklet - Monthly Returns and Annual Reconciliation (includes FR-900B)	On or before 20th of month following month being reported.