Filing business income and franchise tax returns in the District of Columbia (DC) requires understanding multiple return types, due dates, extension procedures, and entity-specific requirements. DC does not automatically follow federal filing rules, nor does it accept federal extension forms. This means corporations, LLCs, partnerships, and fiduciaries must use DC-specific forms, follow DC-specific deadlines, and ensure taxes are paid on time to avoid penalties and interest.

This comprehensive guide explains each business return type, their deadlines, how to file an extension, which forms to use, mailing instructions, and answers to frequently asked questions

What Are the District of Columbia Business Income Tax Returns?

The Office of Tax and Revenue of the District of Columbia (OTR) administers several types of business income‐tax or franchise‐tax returns for entities doing business in DC. These returns reflect the District’s franchise tax on business income (or net income) for corporations, unincorporated businesses, partnerships and fiduciaries. Some of the key return types are:

Form D-20 – Corporation Franchise Tax Return (for C-corporations and entities treated as such) filed by the due date as indicated for calendar year or fiscal year filers.

Form D-30 – Unincorporated Business Franchise Tax Return (for proprietorships, LLCs taxed as unincorporated businesses, etc.).

Form D-65 – Partnership Return of Income (for partnerships operating in DC). 

Form D-41 for fiduciary income/franchise tax).

Each of these returns is used to determine the franchise tax liability (or income tax equivalent) under DC law: net income multiplied by the applicable tax rate, subject to minimum‐taxes and thresholds. The corporate rate is 8.25% for recent years.

When Is the Deadline to File District of Columbia Business Tax Returns?

Filing deadlines for DC business income / franchise tax returns vary by entity type (corporation, unincorporated business, partnership) and whether the business is a calendar‐year filer or fiscal year filer. Key deadlines are:

• For Form D-20 (corporation franchise tax): For calendar year filers, the return is due April 15 of the following year. For fiscal-year filers, the due date is the 15th day of the fourth month after the end of the fiscal year.
• For Form D-30 (unincorporated business franchise tax): For calendar year filers, the return is also due April 15. For fiscal year filers, the due date is the 15th day of the fourth month following the close of the tax year. 
• For Form D-65 (partnership return): The return is due by the 15th day of the fourth month after the end of the partnership’s taxable year. 
• For Form D-41: The filing deadline is the 15th day of the 4th month following the close of your accounting period. Exempt organizations must file their return by the 15th day of the 5th month after the end of their tax year.

Can Businesses Extend the Deadline to File DC Business Income Tax Returns?

Yes, the District of Columbia allows businesses (corporations, unincorporated entities, partnerships, fiduciaries) to request an extension of time to file their DC business income/franchise tax returns. However, there are key caveats:

• The extension only applies to filing of the return, not to payment of tax due. Businesses still must pay any tax due by the original due date to avoid interest/penalty. 
• The extension request must be filed by the original due date of the return (for calendar‐ or fiscal‐year filers). If the request is late, it may be denied and the return is considered late.
• For filers outside the continental U.S., additional extension periods may be available in some cases (typically up to six additional months) but only under specific criteria (traveling/living outside U.S.).

How to Extend the Business Tax Filing Deadline

Here’s a detailed breakdown of the extension forms used by DC business filers and how each works:

Form FR-120 – Extension of Time to File a DC Corporation Franchise Tax Return (Form D-20)

Use Form FR-120 to request a 6-month extension to file your Corporation Franchise Tax Return (Form D-20) or a 7-month extension if you are a Combined Reporting filer.

Your extension request must be submitted on or before the original due date of the return.

A 6-month extension (or 7 months for Combined Reporting filers) will be granted only if:

• The form is completed accurately
• The request is filed on time
• You pay the full amount of tax due as shown on Line 5 of the worksheet

When you later file your Form D-20, make sure to attach a copy of the FR-120 that you originally filed. Keep in mind that a separate extension request is required for each tax return. Blanket extension requests are not accepted.

Federal Extension Forms

The DC Office of Tax and Revenue (OTR) does not accept federal extension forms.

To obtain additional time to file, you must use DC Form FR-120.

Additional Extension of Time

No further extension beyond the standard 6-month period (or 7 months for Combined Reporting filers) will be approved unless the taxpayer is outside the continental United States.

If you are living or traveling outside the U.S., you may qualify for up to an additional 6 months, but the total extension period cannot exceed one year.
To request this, select the appropriate option on the front of Form FR-120.

Important Notes

• If your payment exceeds $5,000, you are required to pay electronically through MyTax.DC.gov.
  
• Electronic filers will be asked: “Will the funds for this payment come from an account outside the United States?”
  
  • If yes, you must pay by money order (in U.S. dollars) or credit card.
    
  • Notify OTR if this response changes in the future.
    
• Ensure your check or electronic payment will clear.
  
  • A $65 fee will be charged for any returned or dishonored payment.
    

Form FR-130 – Extension of Time to File a DC Unincorporated Business Franchise Return

Form FR-130 provides an automatic extension of time to file your District of Columbia business tax return. When properly completed and submitted on time—along with full payment of any tax due—it grants:

• A 6-month extension for most filers
• A 7-month extension for Combined Reporting filers

If your extension payment exceeds $5,000 for any period, you are required to make the payment electronically through MyTax.DC.gov.

For electronic filers, new banking regulations require answering the question:
“Will the funds for this payment come from an account outside of the United States?”

• If Yes, you must pay by money order (in U.S. dollars) or credit card.
• You should also notify the Office of Tax and Revenue (OTR) if this response changes in the future.

Be sure that any check or electronic payment will clear. A $65 returned payment fee will be charged if your bank does not honor the payment.

When filing your return (Form D-30), attach a copy of the FR-130 you submitted. Remember that each tax return requires its own extension request—blanket extensions are not accepted.

Form FR-165 – Extension of Time to File a DC Partnership Return

Use Form FR-165 to request a 6-month extension of time to file a Partnership Return of Income (Form D-65).

The request for an extension of time to file must be submitted no later than the due date of the return.

A 6-month extension of time to file will be allowed if you complete this form properly and file it on time. When you file your return (Form D-65), attach a copy of the FR-165 that you submitted. A separate extension request must be filed for each return. Blanket extension requests will not be accepted.

Federal Extension Forms

The Office of Tax and Revenue does not accept the federal application for an extension of time to file. You must use DC Form FR-165.

Additional Extension of Time

No additional extension of time to file will be granted beyond the initial 6-month extension unless the taxpayer is outside the continental United States. In such cases, an additional extension of up to 6 months may be granted, but the total extension cannot exceed one year.

Form FR-127F – Extension of Time to File a Fiduciary Income/Franchise Tax Return

You should file Form FR-127F if you cannot submit your DC fiduciary income tax return (Form D-41) by the original deadline. 

This form grants a 6-month extension to file, but it does not extend the deadline to pay any tax owed. To avoid penalties and interest, fiduciaries must estimate the total tax due and pay that amount when submitting FR-127F. 

DC also allows an additional 6-month extension for residents who are living or traveling outside the United States, but this extra time is only available after filing the initial extension on time. All extension requests must be made using Form FR-127F.

Where to Mail Tax Extension Forms?

Here is a summary of the mailing addresses (based on the forms and their instructions) for the DC business tax extension forms:

FR-120: Mail the completed extension form with payment (if tax due) to: 

Office of Tax and Revenue,
P.O. Box 96019,
Washington, DC 20090-6019.

FR-130: Mail with payment (if any) to:

Office of Tax and Revenue,
P.O. Box 96020,
Washington, DC 20090-6020.

FR-165: Mail to:

Office of Tax and Revenue,
1101 4th Street, SW, FL4,
Washington, DC 20024

Form FR-127F: Detach at perforation, mail voucher and any payment due to the

Office of Tax and Revenue,
PO Box 96161,
Washington DC 20090-6161.

Frequently Asked Questions (FAQ)

Final Thoughts

Understanding District of Columbia business income tax returns and extension requirements is essential for accurate, penalty-free compliance. DC maintains its own set of business tax rules, deadlines, and extension procedures—distinct from federal requirements. Whether you are filing for a corporation, partnership, unincorporated business, trust, or estate, timely payment of tax and proper filing of extension forms are crucial.

By using the correct DC extension forms, submitting them on time, and ensuring taxes are paid by the original due date, businesses can safely extend their filing deadline and avoid unnecessary penalties.