Amended Income and Expense Reports
Any District of Columbia property owner or taxpayer who wants to amend an Income & Expense Report that they filed with the Office of Tax and Revenue (“OTR”) Real Property Assessment Division (“RPAD”) earlier that calendar year, must use the Amended Income & Expense Form (FP-308 Amended) developed by RPAD. No other form will be accepted.
The Amended Income & Expense Form may be downloaded here.
Any Amended Income & Expense Form must be submitted to RPAD no later than May 31 in the same year that the original I&E Form was due.
Submission of an Amended Income & Expense Form does not mean that OTR has accepted or will accept the proposed changes.
Email the completed form to OTR’s Income & Expense Reporting Program Coordinator at [email protected].
If you have any questions please contact OTR’s Income & Expense Reporting Program Coordinator at [email protected].
Income and Expense Reports - Tax Year 2020
The Office of Tax and Revenue is no longer accepting paper forms to file your Tax Year 2020 Income and Expense Report. Mandatory filers must submit the completed Report online. At any time you have questions or concerns, please feel free to contact the Income and Expense Program Coordinator at (202) 442-6278 for assistance. To ensure that you file reports on all of your affected properties, you may examine a comprehensive list of SSLs located here.
View the 2020 Mandatory Income and Expense Report Filers List.
Real Property Tax Forms
General Forms
| Title and Form # | Filing Date |
|---|---|
|
April 1, 2019
|
|
| FP-308 Income and Expense Report | April 15, 2019 |
| FP-308 Amended Income and Expense Report | May 31, 2019 |
| Business Improvement District (BID) Change of Address | As necessary. |
| Public Space Rental Change of Address | As necessary. |
| ASD-01 RPT Refund Request Form | As necessary. |
| ASD-201 RPT Penalty & Interest Waiver Form | As necessary. |
| ASD-900 COVID-19 RPT Penalty & Interest Waiver Form: Web form and/or PDF | |
| Real Property Change of Address | As necessary. |
| FP-414A Combination of Lots Request | As necessary. |
| FP-41B Division of Lots Request | As necessary. |
| Vacant Property List and Reporting Form (on DCRA's Website) | |
| Compliance Certification for Tax Sale Assignees |
Exemptions
| Title and Form # | Filing Date |
|---|---|
| FP-161 Exempt Property Use Report | On or before April 1 of each year. |
| FP-300 Exemption from DC Real Property Tax Instructions |
Rebates
| Resource and Form # | Filing Date |
|---|---|
| Rebate Programs-Resource Manual | |
| ASD-305, Public Charter School Rebate Application | On or before September 15 following the end of the school year. (School year: 7/1-6/30) |
| ASD-305S, Non-Public Charter School Rebate Application | On or before September 15 of the calendar year in which the tax to be rebated was paid, or by December 31 of the following tax year for a supermarket or East End grocery and retail tax rebate. (Tax year: 10/1-9/30) |
Cooperative Housing
| Title and Form # | Filing Date |
|---|---|
| Limited-Equity Cooperative Tax Fairness Application | |
| Cooperative Unit Homestead Deduction Application (FP-111) | As necessary, at the time of purchase, for reduced recordation tax rate, First-Time Homebuyer Program. |
Tax Relief
| Title and Form # | Filing Date |
|---|---|
Homestead Deduction and Senior Citizen or Disabled Property Owner Tax Relief:
|
Cancellation form should be filed within 30 days of the date that you move from your property, the ownership changes, or you change your principal residence. |
| Tax Deferral for Low-Income and Low-Income Senior Property Owners Application |
Tax Sale
| Title and Form # | Filing Date |
|---|---|
| Tax Sale Forbearance Application ASD-402 | April 1, 2020-June 19, 2020 |
| Tax Sale Purchaser Change of Address Request Form ASD-408 | As necessary. |