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otr

Office of Tax and Revenue

Electronic and paper versions of the 2025 District income tax forms will be delayed. 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

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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.