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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

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Combined Reporting for Business Entities

For tax years beginning on or after January 1, 2011, a corporation or unincorporated business entity subject to tax and engaged in a unitary business with one or more corporations or unincorporated business entities subject to combination shall calculate its taxable net income derived from this unitary business as its share, attributable to the District, of the apportionable income or loss of the combined group engaged in the unitary business, determined in accordance with a combined report.

In computing the apportionable income or loss of the combined group and of each member thereof, items of income, deductions and receipts from transactions between or among members of the combined group, including but not limited to the payment of dividends, shall be eliminated.


Combined reporting statutes can be found at the following link and are organized as follows:

DC Official Code

§47-1801.04. - General definitions.
§47-1805.02a. - Combined reporting.
§47-1810.04.  - Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income of a combine group apportionable to the District.
§47-1810.05. - Determination of the business income of the combined group.
§47-1810.06. - Designation of surety.
§47-1810.07. - Water’s-edge reporting; initiation and withdrawal election.
§47-1810.08. - Accounting rules; future deductions.

Administrative Rules

Proposed Regulations, January 20, 2012, Proposed Regulations Regarding Combined Reporting [PDF ] (Cite: 59 DCR 343)
Revised Proposed Regulations, August 31, 2012, Revised Proposed Regulations Regarding Combined Reporting [PDF] (Cite: 59 DCR 35)
Final Regulations, September 14, 2012, Final Regulations Regarding Combined Reporting [PDF] (Cite 59 DCR 37)

District of Columbia Municipal Regulations  (DCMR)

The District of Columbia Municipal Regulations (DCMR) can be found at the above link and are organized as follows:

9 DCMR §§ 156 - 176

§156. Outline, Effective Date, Purpose; General Rule; Revocation of Election to File Consolidated Returns; and Definitions
§157. Composition of the Combined Group
§158. Determination of a Unitary Business; Commonly Controlled; and Unitary Presumptions
§159. Passive Holding Companies
§160. Statute of Limitations
§161. Water’s-Edge Determination
§162. Worldwide Reporting; and Initiation and Withdrawal of Election
§163. Determination of Taxable Income or Loss Using a Combined Report
§164. Combining Special Apportionment Formulas
§165. Net Operating Losses
§166. Tax Credits
§167. Taxable Year; Part-Year Members
§168. Designated Agent; Liability
§169. Apportionment
§170. Unincorporated Business Entities / Partnerships
§171. Minimum Tax Payable
§172. Estimated Tax Payments
§173. Real Estate Investment Trusts
§174. Regulated Investment Companies
§175. FAS 109 Deduction
§176. Time and Place for Filing Tax Returns; Extensions; Closing Out Separate Entities

Forms and Schedules