Sorry, you need to enable JavaScript to visit this website.

otr

Office of Tax and Revenue
 

DC Agency Top Menu

Office of Tax and Revenue

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.

-A +A
Bookmark and Share

Top Tips for Business Taxpayers

Make the most of your filing experience with these expert tips to ensure your business tax return is processed smoothly and on time. Submitting a complete and accurate return helps you avoid delays, ensures timely refunds, and keeps your business in good standing with the Office of Tax and Revenue.

If you have any questions or need support, our Customer Service Center is here to help.

Business Franchise Tax Filing Best Practices

  • Ensure that you are using the correct tax form/year and that it is complete.

  • Verify that your tax identification number (FEIN/SSN) is correct and printed on the tax return.

  • Verify that your address is correct and printed on the tax return.

  • Ensure that an officer signs the tax return.

  • Attach all complete schedules to the tax return.

  • Include your full payment of the balance due to avoid future penalties and interest.

  • If there is an overpayment/refund due to you, be sure to request that the overpayment be transferred to the next tax year or select refund on the tax return.

  • Be sure to file a tax return even when no tax is due. Filing a tax return in this situation will prevent a delinquency notice from being issued and other compliance actions.

  • Ensure that your tax payment is made payable to the DC Treasurer.

  • If you need to file an extension, be sure that you send the full tax payment with the extension request form. Failure to include the full payment of tax due, may result in penalties and interest.

  • Ensure that the apportionment factor section is complete and without errors.

  • Remember to prorate the $5,000 exemption (line 33 of form D-30) when a D-30 is filed for a tax period of less than a full year.

  • If you are mailing your tax return, send one tax return per envelope.

  • Ensure that you send a separate check/money order for each tax return. Enter your tax ID, the form being filed, and the tax year on the payment.

  • If this is an amended tax return, be sure to fill in the amended return oval on the form.

  • During the tax year, be sure to send timely estimated tax payments and notify the Office of Tax and Revenue of any IRS adjustments that were made to your federal tax returns.

Personal Property Tax Filing Tip

  • File a single tax return, with multiple schedules for businesses operating in several locations.

Real Property Tax Filing Tip

  • Ensure that your payments are made payable to the DC Treasurer. Be sure to list the correct square, suffix, lot numbers, and property address.

Sales and Use Tax Filing Tips

  • Use Form FR-800 for sales & use tax – this is the correct form to report and pay sales tax.

  • If you are requesting a sales tax refund, file Form FR-331, not an amended FR-800.

  • Ensure your tax ID is accurate – Double-check that your identification number is correct and complete.

  • Keep forms separate – Use the appropriate form for each tax type; do not report gross receipts tax on sales tax forms.

Pro Tip:

Submitting a clean and complete tax return helps you save time, avoid penalties, and focus on running your business with confidence.

Need assistance? Contact the Customer Service Center or log in to MyTax.DC.gov for secure, convenient account management.

 

More Resources