Who needs to file a D-20 return?
Every corporation or financial institution must file a Corporate Franchise Tax Return (form D-20), including small businesses, professional corporations, and S corporations, if they carry on or engage in any trade, business, or commercial activity in the District of Columbia (DC) or receive income from DC sources.
When is the due date to file a D-20 return?
Calendar Filers
For calendar year filers (with tax years ending on December 31st), the original due date is April 15th. If this date falls on a weekend or holiday, the return is due on the next business day. The extended due date is October 15th, and if it falls on a weekend or holiday, the return is due on the next business day.
Calendar Year Combined Group Members
The extended due date for combined filers is November 15th, unless that date is a weekend or holiday. The return will be due on the next business day.
Fiscal Filers
For fiscal year filers, the return is due on the 15th day of the fourth month after the tax year closes. If that date falls on a weekend or holiday, the return is due on the next business day. The extended due date is the 15th day of the tenth month after the tax year closes, and if it falls on a weekend or holiday, the return is due on the next business day.
Fiscal Year Filer Combined Group Members
The extended due date for combined filers is the 15th day of the eleventh month after the tax year closes unless it is a weekend or holiday. The return will be due on the next business day.
If I receive a Notice of Delinquency for a non-filed D-20 Corporate return, what should I do?
If you are a C-Corp, S-Corp, or financial institution, and you were engaged in any trade, business, or commercial activity in the District of Columbia (DC) or receiving income from DC sources during the tax year, you are required to file.
How do I file a missing D-20 Corporate Return?
The Office of Tax and Revenue (OTR) strongly encourages taxpayers to file electronically. Taxpayers can file electronically through an authorized software provider listed on the Internal Revenue Service (IRS) website, through a tax practitioner who is an authorized e-file provider, or by utilizing commercial tax preparation software to prepare and file your taxes.
Can I mail a missing D-20 Corporate Return?
Yes; you may mail your return instead of filing it electronically. A paper return may take 4-8 weeks to post to the system.
If you are mailing a return with a payment, make the check or money order (US dollars) payable to the “DC Treasurer.” Write your Taxpayer Identification Number (TIN), 'D-20', and the tax year on the payment. Staple your payment to the voucher Form D-20P. Do not attach the D-20P and payment to the D-20 return.
Returns with a payment due:
Office of Tax and Revenue
PO Box 96166
Washington, DC 20090-6166
Returns with no payment due or claiming a refund:
Office of Tax and Revenue
PO Box 96148
Washington, DC 20090-6148
I received a Notice of Delinquency; however, I am exempt from Corporation Tax. How do I respond?
Please review your records to verify that your exemption is still active. If the exemption is active, email [email protected] or call the Collection Call Center at (202) 724-5045.
If your exemption has expired, complete FR-164 to renew your exemption. Please allow 7-10 business days for the exemption request to be reviewed.
If the exemption renewal request is approved, email [email protected] or call the Collection Call Center at (202) 724-5045.
My business has closed. How do I notify the Office of Tax and Revenue (OTR)?
The taxpayer must file a final D-20 Corporate Franchise return for the tax year of the last activity. The taxpayer must mark the return final to close the account.
Why am I receiving a Notice of Delinquency for a missing D-20 Corporate Tax return?
The Office of Tax and Revenue (OTR) has added Corporate Tax to the Tax Delinquency (TDI) program beginning with tax year 2022.
Will I receive a Notice of Delinquency for a missing D-20 return before Tax year 2022?
No; this initiative is for tax year 2022 and forward. Please log in to your MyTax account and review your records to identify any returns not listed on your account portal.
Will I be subject to penalties and interest for filing a late D-20 Corporate Franchise Tax return?
Yes; you will be subject to a late file and/or payment penalty of 5% for each month late, with a maximum penalty being 25% of the tax that is owed. Interest accrues at a rate of 10% per year compounded daily.
I filed for a federal extension. Why did I receive a Notice of Delinquency?
The Office of Tax and Revenue (OTR) does not accept the federal extension. Taxpayers are required to file an FR-120 to request an extension of time to file a D-20 Corporate Return.
I filed an FR-120 extension request. Why did I receive a Notice of Delinquency?
The FR-120 is required to be filed by the original due date of the tax return. The FR-120 must be submitted or postmarked before the original due date to be accepted.
I am a subsidiary or disregarded entity. My income and expenses are reported under my parent company. How do I resolve the Notice of Delinquency?
If the subsidiary does not need a Certificate of Clean Hands (CCH), please email [email protected] or call the Collection Call Center at (202) 724-5045.
If you are a subsidiary that needs a Certificate of Clean Hands (CCH), please email [email protected] or send a Web Message to the Clean Hands Unit.
Note: The subsidiary or disregarded entity must be listed under the parent companies' combined group member form or Schedule K.
Reminder: If the entity is not listed on the Combined Group Member Form or Schedule K, the parent company must submit a completed amended return to list all subsidiaries and disregarded entities.