Publications
Substitute Tax Form
Substitute Tax Form
Substitute Tax Form
For taxpayers required to use combined reporting, any estimated payments due before 45 days after September 14, 2011, the effective date of District of Columbia’s combined reporting statute, are due the next subsequent installment due date.
Effective October 1, 2011, a surtax is imposed on the sale or possession of all cigarettes in the District at the rate of 36 cents per package of 20 or fewer cigarettes.