52 ©2018 WASHINGTON DC ECONOMIC PARTNERSHIP BUSINESS TAXES
D-20, the Corporate Franchise tax return, with the DC
Office of Tax and Revenue (OTR). You must file the form
on or before by the 15th day of the fourth month each
year; except that such returns if made on the basis of
a fiscal year, shall be filed on or before the 15th day of
the 4th month following the close of the corporation’s
taxable year. The minimum tax payable under the District
corporate franchise tax is $250 if District gross receipts
total $1 million or less and the minimum tax payable is
$1000 if District gross receipts total more than $1 million.
NEW BUSINESS REGISTRATION
To register a new business with the District of Columbia,
you will need the following information to complete the tax
registration form (FR-500) on the District's online tax portal,
MyTax.DC.gov:
• Your Federal Employer Identification Number and/or Social
Security Number
• Your legal form of business (e.g. partnership, corporation,
sole proprietor)
• Your business address
• The names, titles, home address, and Social Security
number of the proprietor, partners, or principal officers
(mandatory)
• The former Entity Information if previously registered with
the District
• The addresses for all locations where you will collect sales
tax in the District of Columbia
• Do you need to register your business and apply for a
business license in the District of Columbia? Go to the
Department of Consumer and Regulatory Affairs to get
more information about corporate registration and business
licensing requirements.
UNINCORPORATED BUSINESS
FRANCHISE TAX
Filing the Unincorporated Business Franchise Tax Form
D-30 is mandatory for any unincorporated business (sole
proprietorship, partnership, joint venture, etc.) engaged in or
carrying on a trade or business in the District that meets the
following conditions: The business derives rental income or
receives other income from sources within the District, and
District gross receipts exceed $12,000 per year. The minimum
tax payable under the District unincorporated business
franchise tax is $250 if District gross receipts total between
$12,000 and $1 million.
PARTNERSHIP RETURN OF INCOME
Except for partnerships required to file an unincorporated
business franchise tax return, DC Form D-30, or corporate
franchise tax return, DC Form D-20, or an LLC, or publicly
traded partnership that filed a federal corporation return, all
partnerships engaged in any trade or business in DC or which
received income from sources in DC, must file a Form D-65
/MyTax.DC.gov