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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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Corporate Business Franchise Tax Forms

Access DC Corporate Business Franchise Tax returns (D-20), instructions, and schedules for current and prior tax years.

2026 (Tax Year 2025)

Attention: District Taxpayers

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

  • Online versions of Corporate Franchise, Unincorporated Franchise, Fiduciary and Partnership income tax forms will be available by February 23.
  • Hard copies will be available by February 27.

However, you may also be able to use approved commercial software to e-File your return.

2025 (Tax Year 2024)

Form #

Title

Filing Date

D-20 (Booklet)

D-20 (Fill-in)

2024 Corporation Franchise Tax Return

Fill-in includes pages 1-6, Worldwide Combined Reporting Election Form, Combined Group Members’ Schedule, Schedule UB, and Schedule SR.

On or before April 15, 2025 for calendar year filers; on or before 15th day of fourth month following close of taxable year for fiscal year filers.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-20

D-8609 (Official)

D-8609 (Fill-in)

2024 Instructions for Low-Income Housing Tax Credit Allocation and Certification

District of Columbia Low-Income Housing Tax Credit Allocation and Certification

File with D-20

Schedule SR (Official)

Schedule SR (Fill-in)

Small Retailer Property Tax Credit

Note: Schedule SR must be filed with either the Corporate Business Franchise Tax Return (D-20) or the Unincorporated Business Franchise Tax Return (D-30).

File with D-20

Combined Group Members’ Schedule (Official and Fill-in)

Worldwide Combined Reporting Election Form (Official and Fill-in)

D-20CR  QHTC Corporate Business Tax Credits (Official and Fill-in)

 

If applicable, file with D-20

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-20

D-20P (Official)

D-20P (Fill-in)

2024 Corporate Payment Voucher

Payment to be included with D-20

FR-120 (Official)

FR-120 (Fill-in)

2024 Extension of Time to File Corporation Franchise Tax Return

On or before April 15, 2025 for calendar year filers; on or before the 15th day of the fourth month following the close of taxable year for fiscal filers. When you file your D-20, attach a copy of the FR-120 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

File with D-20

D-20ES (Booklet)

D-20ES (Fill-in)

2025 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

2024 (Tax Year 2023)

Corporate Tax Forms 2024 Tax Filing Season
(Tax Year 2023)

Form #

Title

Filing Date

D-20 (Booklet)

D-20 (Fill-in)

2023 Corporation Franchise Tax Return

Fill-in includes pages 1-6, Worldwide Combined Reporting Election Form, Combined Group Members’ Schedule, Schedule UB, and Schedule SR.

On or before April 15, 2024 for calendar year filers; on or before 15th day of fourth month following close of taxable year for fiscal year filers.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits File with D-20

D-8609 (Official)

D-8609 (Fill-in)

2023 Instructions for Low-Income Housing Tax Credit Allocation and Certification 

District of Columbia Low-Income Housing Tax Credit Allocation and Certification  File with D-20

Schedule SR (Official)

Schedule SR (Fill-in)

Small Retailer Property Tax Credit

Note: Schedule SR must be filed with either the Corporate Business Franchise Tax Return (D-20) or the Unincorporated Business Franchise Tax Return (D-30).

File with D-20 

Combined Group Members’ Schedule (Official and Fill-in)

Worldwide Combined Reporting Election Form (Official and Fill-in)

D-20CR  QHTC Corporate Business Tax Credits (Official and Fill-in)

  If applicable, file with D-20

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses File with D-20

D-20P (Official)

D-20P (Fill-in)

2023 Corporate Payment Voucher

Payment to be included with D-20

FR-120 (Official)

FR-120 (Fill-in)

2023 Extension of Time to File Corporation Franchise Tax Return

On or before April 15, 2024 for calendar year filers; on or before the 15th day of the fourth month following the close of taxable year for fiscal filers. When you file your D-20, attach a copy of the FR-120 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

  File with D-20

D-20ES (Booklet)

D-20ES (Fill-in)

2024 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

2023 (Tax Year 2022)

Corporate Tax Forms 2023 Tax Filing Season
(Tax Year 2022)

Form #

Title

Filing Date

D-20 (Booklet)

D-20 (Fill-in)

2022 Corporation Franchise Tax Return

Fill-in includes pages 1-6, Worldwide Combined Reporting Election Form, Combined Group Members’ Schedule, Schedule UB, and Schedule SR.

On or before April 18, 2023 for calendar year filers; on or before 15th day of fourth month following close of taxable year for fiscal year filers.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits File with D-20

D-8609 (Official)

D-8609 (Fill-in)

2022 Instructions for D-8609

District of Columbia Low-Income Housing Tax Credit Allocation and Certification 

File with D-20

Schedule SR (Official)

Schedule SR (Fill-in)

Small Retailer Property Tax Credit

Note: Schedule SR must be filed with either the Corporate Business Franchise Tax Return (D-20) or the Unincorporated Business Franchise Tax Return (D-30).

File with D-20 

Combined Group Members’ Schedule (Official and Fill-in)

Worldwide Combined Reporting Election Form (Official and Fill-in)

D-20CR  QHTC Corporate Business Tax Credits (Official and Fill-in)

DC Combined Reporting Instructions and Schedules (Official and Fill-in)

 

If applicable, file with D-20

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-20

D-20P (Official)

D-20P (Fill-in)

2022 Corporate Payment Voucher

Payment to be included with D-20

FR-120 (Official)

FR-120 (Fill-in)

2022 Extension of Time to File Corporation Franchise Tax Return

On or before April 18, 2023 for calendar year filers; on or before the 15th day of the fourth month following the close of taxable year for fiscal filers. When you file your D-20, attach a copy of the FR-120 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

File with D-20

D-20ES (Booklet)

D-20ES (Fill-in)

2023 Declaration of Estimated Franchise Tax for Corporations

Calendar Year Filers:
Voucher # 1 - April 18
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

2022 (Tax Year 2021)

Corporate Tax Forms 2022 Tax Filing Season
(Tax Year 2021)

Form #

Title

Filing Date

D-20 (Booklet)

D-20 (Fill-in)

2021 Corporation Franchise Tax Return

Fill-in includes pages 1-6, Worldwide Combined Reporting Election Form, Combined Group Members’ Schedule, Schedule UB, and Schedule SR.

On or before April 18, 2022 for calendar year filers; on or before 15th day of fourth month following close of taxable year for fiscal year filers.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-20

D-8609

D-8609 (Fill-in)

District of Columbia Low-Income Housing Tax Credit Allocation and Certification

File with D-20

D-8609A

D-8609A (Fill-in)

Reporting Form for the Allocation, Transfer, Sale or Assignment of Low-Income Housing Tax Credit

File with D-20

D-8609DS

D-8609DS (Fill-in)

Low-Income Housing Tax Credit Distribution Schedule

File with D-20

Schedule SR (Official)

Schedule SR (Fill-in)

Small Retailer Property Tax Credit

Note: Schedule SR must be filed with either the Corporate Business Franchise Tax Return (D-20) or the Unincorporated Business Franchise Tax Return (D-30).

File with D-20

Combined Group Members’ Schedule (Official and Fill-in)

Worldwide Combined Reporting Election Form (Official and Fill-in)

D-20CR  QHTC Corporate Business Tax Credits (Official and Fill-in)

 

If applicable, file with D-20

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-20

D-20P (Official)

D-20P (Fill-in)

2021 Corporate Payment Voucher

Payment to be included with D-20

FR-120 (Official)

FR-120 (Fill-in)

2021 Extension of Time to File Corporation Franchise Tax Return

On or before April 18, 2022 for calendar year filers; on or before the 15th day of the fourth month following the close of taxable year for fiscal filers. When you file your D-20, attach a copy of the FR-120 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

with D-20

D-20ES (Booklet)

D-20ES (Fill-in)

2022 Declaration of Estimated Franchise Tax for Corporations

Calendar Year Filers:
Voucher # 1 - April 18
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

2021 (Tax Year 2020)

Corporate Tax Forms 2021 Tax Filing Season
(Tax Year 2020)

To learn more about OTR's response to the COVID-19 pandemic, please CLICK HERE.***

Form #

Title

Filing Date

D-20 (Booklet)

D-20 (Fill-in)

2020 Corporation Franchise Tax Return

Fill-in includes pages 1-6, Worldwide Combined Reporting Election Form, Combined Group Members’ Schedule, Schedule UB, and Schedule SR.

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.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-20

Schedule SR (Official)

Schedule SR (Fill-in)

Small Retailer Property Tax Credit

Note: Schedule SR must be filed with either the Corporate Business Franchise Tax Return (D-20) or the Unincorporated Business Franchise Tax Return (D-30).

File with 2020 D-20 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.

Combined Group Members’ Schedule (Official and Fill-in)

Worldwide Combined Reporting Election Form (Official and Fill-in)

D-20CR  QHTC Corporate Business Tax Credits (Official and Fill-in)

 

If applicable, file with D-20

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-20

D-20P (Official)

D-20P (Fill-in)

2020 Corporate Payment Voucher

Payment to be included with D-20

FR-120 (Official)

FR-120 (Fill-in)

2020 Extension of Time to File Corporation Franchise Tax Return

On or before April 15 for calendar year filers; on or before the 15th day of the fourth month following the close of taxable year for fiscal filers. When you file your D-20, attach a copy of the FR-120 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

   

D-20ES (Booklet)

D-20ES (Fill-in)

2021 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

 

DO YOU NEED A FORM NOT LISTED ABOVE?

Forms by Phone
Call 1-202-727-4829 to leave a message to have forms mailed to you.

Written Requests
Taxpayers who do not have access to print a form or file online can contact the DC Office of Tax & Revenue to request a paper copy. When writing, please provide the following information:

  • Your name
  • Your address
  • The name and number of the form(s) you’re requesting

Send written requests to:

DC Office of Tax and Revenue
1101 4th Street, SW
Attn: Customer Service Administration
Washington, DC 20024