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Office of Tax and Revenue

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Unincorporated Business Franchise Tax Forms

Access DC Unincorporated Business Franchise Tax returns (D-30), instructions, and schedules for the past five tax years.

2025 (Tax Year 2024)

Form #

Title

Filing Date

D-30 (Booklet)

D-30 (Fill-in)

2024 Unincorporated Business Franchise Tax Form and Instructions

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 the 15th day of the fourth month following the close of taxable year for fiscal filers.

D-30N (Official)

D-30N (Fill-in)

2024 Affidavit of Gross Income In Lieu of D-30 Unincorporated Business 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.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-30

D-8609

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-30

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-30

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

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

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

 

If applicable, file with D-30

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-30

D-30P (Official)

D-30P (Fill-in)

2024 Unincorporated Payment Voucher

Payment to be included with D-30.

FR-130 (Official)

FR-130 (Fill-in)

2024 Extension of Time to File Unincorporated Business Franchise Tax Return 

On or before April 15, 2025 for calendar year filers; on or  before the 15th day of the third month following the close of taxable year for fiscal filers. When you file your D-30, attach a copy of the FR-130 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form  

File with D-30

D-30ES (Booklet)

D-30ES (Fill-in)

2025 Declaration of Estimated Tax for Unincorporated Business

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)

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

Form #

Title

Filing Date

D-30 (Booklet)

D-30 (Fill-in)

2023 Unincorporated Business Franchise Tax Form and Instructions

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 the 15th day of the fourth month following the close of taxable year for fiscal filers.

D-30N (Official)

D-30N (Fill-in)

2023 Affidavit of Gross Income In Lieu of D-30 Unincorporated Business 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.

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-30

D-8609

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-30

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-30

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

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

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

 

If applicable, file with D-30

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-30

D-30P (Official)

D-30P (Fill-in)

2023 Unincorporated Payment Voucher

Payment to be included with D-30.

FR-130 (Official)

FR-130 (Fill-in)

2023 Extension of Time to File Unincorporated Business Franchise Tax Return

On or before April 15, 2024 for calendar year filers; on or  before the 15th day of the third month following the close of taxable year for fiscal filers. When you file your D-30, attach a copy of the FR-130 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

File with D-30

D-30ES (Booklet)

D-30ES (Fill-in)

2024 Declaration of Estimated Tax for Unincorporated Business

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)

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

Form #

Title

Filing Date

D-30 (Booklet)

D-30 (Fill-in)

2022 Unincorporated Business Franchise Tax Form and Instructions

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 the 15th day of the fourth month following the close of taxable year for fiscal filers.

 

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-30

D-8609

D-8609 (Fill-in)

2022 Instructions for D-8609

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

File with D-30

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-30

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

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

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

 

If applicable, file with D-30

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-30

D-30P (Official)

D-30P (Fill-in)

2022 Unincorporated Payment Voucher

Payment to be included with D-30.

FR-130 (Official)

FR-130 (Fill-in)

2022 Extension of Time to File Unincorporated Business Franchise Tax Return 

On or before April 18, 2023 for calendar year filers; on or  before the 15th day of the third month following the close of taxable year for fiscal filers. When you file your D-30, attach a copy of the FR-130 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

File with D-30

D-30ES (Booklet)

D-30ES (Fill-in)

2023 Declaration of Estimated Tax for Unincorporated Business

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)

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

Form #

Title

Filing Date

D-30 (Booklet)

D-30 (Fill-in)

2021 Unincorporated Business Franchise Tax Form and Instructions

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 the 15th day of the fourth month following the close of taxable year for fiscal filers.

 

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-30

D-8609

D-8609 (Fill-in)

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

File with D-30

D-8609A

D-8609A (Fill-in)

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

File with D-30

D-8609DS

D-8609DS (Fill-in)

Low-Income Housing Tax Credit Distribution Schedule

File with D-30

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-30

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

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

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

 

If applicable, file with D-30

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-30

D-30P (Official)

D-30P (Fill-in)

2021 Unincorporated Payment Voucher

Payment to be included with D-30.

FR-130 (Official)

FR-130 (Fill-in)

2021 Extension of Time to File Unincorporated Business Franchise Tax Return 

On or before April 18, 2022 for calendar year filers; on or  before the 15th day of the third month following the close of taxable year for fiscal filers. When you file your D-30, attach a copy of the FR-130 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

File with D-30

D-30ES (Booklet)

D-30ES (Fill-in)

2022 Declaration of Estimated Tax for Unincorporated Business

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)

Unincorporated 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-30 (Booklet)

D-30 (Fill-in)

2020 Unincorporated Business Franchise Tax Form and Instructions

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 the 15th day of the fourth month following the close of taxable year for fiscal filers.

If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.

 

Schedule UB (Official)

Schedule UB (Fill-in)

Business Credits

File with D-30

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-30 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)

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

 

If applicable, file with D-30

D-2220 (Official)

D-2220 (Fill-in)

Underpayment of Estimated Franchise Tax By Businesses

File with D-30

D-30P (Official)

D-30P (Fill-in)

2020 Unincorporated Payment Voucher

Payment to be included with D-30.

FR-130 (Official)

FR-130 (Fill-in)

2020 Extension of Time to File Unincorporated Business Franchise Tax Return

On or before April 15 for calendar year filers; on or  before the 15th day of the third month following the close of taxable year for fiscal filers. When you file your D-30, attach a copy of the FR-130 which you filed.

Alternative Fuel Vehicle Conversion and Infrastructure Commercial Form

 

 

D-30ES (Booklet)

D-30ES (Fill-in)

2021 Declaration of Estimated Tax for Unincorporated Business

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