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Office of Tax and Revenue

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The Collection and Enforcement Administration (CEA) will have limited availability on Wednesday, June 12, with fewer staff members available. As a result, you may experience longer wait times. Normal operations will resume on Thursday, June 13. Thank you for your patience during this time.


Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.

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

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OTR Tax Notice 2020-05 COVID-19 Emergency Income and Franchise Tax Nexus

Friday, April 10, 2020

On March 11, 2020, the Mayor of the District of Columbia declared a public emergency and a public health emergency caused by the coronavirus (COVID-19). See Mayor’s Order 2020-045 dated March 11, 2020, and Mayor’s Order 2020-46 dated March 11, 2020. The Mayor subsequently extended the declaration of a public emergency and a public health emergency through April 24, 2020. See Mayor’s Order 2020-050 dated March 20, 2020.

The Office of Tax and Revenue will not seek to impose corporation franchise tax or unincorporated business franchise tax nexus solely on the basis of employees or property used to allow employees to work from home (e.g., computers, computer equipment, or similar property) temporarily located in the District during the period of the declared public emergency and public health emergency, including any further extensions by the Mayor.

For additional information, please contact OTR’s Customer Service Center at [email protected] or (202) 759-1946.