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District of Columbia Free Printable  for 2020 District of Columbia Corporation Franchise Tax Return

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Corporation Franchise Tax Return
Form D-20

Print Clear 2019 D-20 Corporation Franchise Tax Return Important: Print in CAPITAL letters using black ink. l Government of the District of Columbia Taxpayer Identification Number (TIN) Number of business locations In DC: *190200110002* Tax period ending (MMDDYYYY) Outside DC: Name of corporation Business mailing address #1 Business mailing address #2 State Zip Code + 4 GROSS INCOME if Amended Return Fill in if Final Return Fill in if Certified QHTC Fill in if Combined Report* Fill in if Worldwide** **Worldwide form must be filed with this return $ 2 $ ..00 ..00 $ ..00 $ 5 $ 6 $ 7 $ 8(a)$ 8(b)$ 9 $ 10 $ 11 $ 12 $ 13 $ 14 $ 15 $ 16 $ ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 .00 = 17c $ 1 Gross receipts, minus returns and allowances 2 Cost of goods sold (from D-20 Schedule A) and/or operations (attach statement) Gross profit from sales and/or operations 3 Fill in if minus: Line 1 minus Line 2 4 4 Dividends from Form D-20, Schedule B 5 Interest (attach statement) 6 Gross rental income from D-20, Schedule I, Column 3, Line 6 7 Gross royalties (attach statement) 8(a) Net capital gain (loss) (attach a copy of your federal Schedule D) Fill in if minus: (b) Ordinary gain (loss) from Part II, fed. Form 4797, (attach copy) Fill in if minus: Other income (loss) (attach statement) Fill in if minus: 10 Total gross income. Add Lines 3–9. Fill in if minus: 11 Compensation of officers from Form D-20, Schedule C 12 Salaries and wages 13 Repairs 14 Bad debts 15 Rent DEDUCTIONS Fill in Enter dollar amounts only. If amount is zero, leave line blank; if minus, enter amount and fill in oval. (To allocate non-business Items, see instructions) 1 9 if QHTC located in DC Ballpark TIF Area Designated Agent TIN Designated Agent Name 3 Fill in *You must fill in the Designated Agent info below City •READ INSTRUCTIONS BEFORE PREPARING RETURN• OFFICIAL USE ONLY Vendor ID# 0002 16 Taxes from Form D-20, Schedule D 17(a) Interest payments $ .00 18 Contributions and/or gifts (attach statement) 18 $ 19 Amortization (attach a copy of your federal Form 4562) 19 $ ..00 ..00 ..00 20  Depreciation (attach a copy of your federal Form 4562. Do not include 20 $ ..00 21 $ ..00 .00 = 22c $ ..00 (b) Minus nondeductible payments to related entities $ any additional IRC 179 expenses or IRC 168(k) depreciation) 21 Depletion (attach statement) 22(a) Enter royalty payments made $ (b) Minus nondeductible payments to related entities $ Revised 09/19 .00 D-20 FORM, PAGE 2 *190200120002* Taxpayer Name: DEDUCTIONS Taxpayer Identification Number: ENTER DOLLAR AMOUNTS ONLY 23 Pension, profit-sharing plans 23 $ 24 Other deductions (attach statement) 24 $ 25 Total deductions. Add Lines 11–24. 25 $ 26 Net income Line 10 minus Line 25. Fill in if minus: Fill in if minus: 28 $ (attach statement) Fill in if minus: 29a $ Line 26 minus Line 27 29 (a) Non-business income/state adjustment 26 $ 27 $ 27 Net operating loss deduction for years before 2000 28 Net income after net operating loss deduction (b) Expense related to non-business income (c) 29(a) minus 29(b) .00 .00 .00 .00 29b$ (attach statement) 30 Net income subject to apportionment .00 .00 .00 .00 .00 .00 Fill in if minus: 29c $ Fill in if minus: 30 $ Line 28 minus Line 29(c) 31 DC apportionment factor from Form D-20, Schedule F, Col. 3, Line 5. If Combined Report, from Combined Reporting Schedule 2A, Col. 1 Line 9. 31 . .00 32 Net income from trade or business apportioned to DC Line 30 amount multiplied by Line 31 factor. Fill in if minus: 32 $ 33 Other income/deductions attributable to DC Fill in if minus: 33 $ .00 Fill in if minus: 34 $ .00 35 $ .00 36 $ (attach statement - see instructions) 34 Total taxable income before apportioned NOL deduction Line 32 plus or minus Line 33. 35 Apportioned NOL deduction (Losses occurring in year 2000 and later)* *(Losses occurring in tax year 2018 or later are limited to 80%. See instructions.) 37 Allocated/apportioned net capital gain from sale or exchange of an eligible investment in a DC QHTC, from Schedule QCGI, Line 3. 37 $ .00 .00 38 DC taxable income. Line 36 minus Line 37. Fill in if minus: If QHTC, skip Lines 39-43. Complete QHTC Schedule on Page 4, Lines 1-13. 38 $ .00 39 Tentative tax 8.25% of Line 38. 39 $ .00 40 $ .00 41 $ $ .00 .00 36 Tentative DC taxable income. Line 34 minus Line 35. 40 3% tax on eligible QHTC capital gain income, 41 Total tax. Fill in if minus: from Schedule QCGI, Line 4. Add Line 39 and Line 40. 42 Minus nonrefundable credits from Schedule UB, Line 9 43 Total DC gross receipts from Line ‘4’ MTLGR Worksheet 42 .00 $ 44 Net tax. Line 41 minus Line 42. The minimum tax is $250 if DC gross receipts are $1M or less or $1,000 if DC gross receipts are greater than $1M. 45 Payments and refundable credits: (a) Tax paid, if any, with request for an extension of time to file (b) Tax paid, if any, with original return if this is an amended return (c) 2  019 estimated franchise tax payments 44 $ $ 45b$ 45c $ (d) Refundable credits from Schedule UB, Line 12 45d$ 46 If this is an amended 2019 return, enter refund requested with original return. 46 $ 47 $ 47 Total payments and credits. Add Lines 45(a) through 45(d). Do not include Line 46. 48 Estimated tax interest (Fill in oval if D-2220 attached) 48 $ 49 Total Amount Due. If Line 47 is smaller than the total of Lines 44 and 48, enter amount due. 49 $ Will this payment come from an account outside of the U.S.? Yes No See instructions. 45a 50 Overpayment. If Line 47 is larger than the total of Lines 44 and 48, enter amount overpaid. 50 $ 51 Amount you want to apply to your 2020 estimated franchise tax. 51 $ 52 Amount to be refunded. Line 50 minus Line 51. 52 $ Revised 09/19 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 D-20 FORM, PAGE 3 *190200130002* Taxpayer Name: Taxpayer Identification Number: Schedule A - Cost of Goods Sold (See specific instructions for Line 2.) Schedule B - Dividends (See specific instructions for Line 4.) AMOUNT NAME AND ADDRESS OF DECLARING CORPORATION 1. Inventory at beginning of year............................... $ $ 2. Merchandise bought for manufacture or sale.......... 3. Salaries and wages............................................. 4. Other costs per books (attach statement)............... (Additional federal depreciation and additional IRC § 179 expenses are not allowable.) 5. Total ................................................................ $ 6. Minus: Inventory at end of tax year...................... 7. Cost of goods sold (Enter here and on D-20 Line 2.) $ Method of inventory valuation: Total Dividends $ Minus deduction for Subpart F Income. Minus deduction for dividends received from wholly-owned subsidary $ TOTAL (Enter here and on D-20, Line 4.) Schedule C - Compensation of officers (See specific instructions for Line 11. If more than 3 offices attach additional sheets as needed.) Col. 1 Name and Address of Officer Col. 2 Official Title Percent of Corporation Stock Owned Col. 3 Percent of Time Devoted to Business Col.5 Preferred Col. 4 Common Col. 7 Expense Account Allowances Col. 6 Amount of Compensation % % % % % % % % % TOTAL COMPENSATION OF OFFICERS (Enter here and on D-20, Line 11.) $ $ $ Schedule D - Taxes (See specific instructions for Line 16.) AMOUNT EXPLANATION AMOUNT EXPLANATION $ $ TOTAL (Enter here and on D-20, Line 16.) $ Schedule E - Reconciliation of the net income reported on Federal and DC returns 1. Taxable income before net operating loss deduction and special deductions (page 1 of your Federal corporate return).  $        7. Total DC taxable income reported (from D-20, Line 36). $ UNALLOWABLE DEDUCTIONS AND ADDITIONAL INCOME 2. Income taxes (see specific instructions for line 16). NON-TAXABLE INCOME AND ADDITIONAL DEDUCTIONS 3. DC income taxes and franchise taxes imposed by DC Revenue Act of 1947, as amended. 8. Net income apportioned or allocated to outside DC. 4. Interest on obligations of states, territories of the U.S. or any Political Subdivision thereof. 9. Other non-taxable income and additional deductions including NOL (itemize): 5. Other unallowable deductions and additional income (itemize, include additional federal depreciation and additional IRC § 179 expenses). (a) _____________________________________________________ (a) ______________________________________________________ (b) _____________________________________________________ (b) ______________________________________________________ 6. TOTAL of Lines 1–5. Revised 09/19  $        10. TOTAL of Lines 7, 8 and 9.  $        D-20 FORM, PAGE 4 *190200140002* Taxpayer Name: Taxpayer Identification Number: Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group. Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead. Round cents to the nearest dollar. Carry all factors to six decimal places and truncate. Column 1 TOTAL For all businesses other than financial institutions: 1. SALES FACTOR: All gross receipts of the business other than gross receipts from non-business income. Column 2 in DC Column 3 Factor (Column 2 divided by Column 1)  $ .00  $ .00 . 2. SALES FACTOR: All gross income of the financial institution other than gross income from non-business income.  $ .00  $ .00 . 3. PAYROLL FACTOR: Total compensation paid or accrued by the financial institution.  $ .00  $ .00 . For Financial Institutions: 4. SUM OF FACTORS: (For Financial Institutions add Lines 2 and 3 of Column 3) . 5. DC APPORTIONMENT FACTOR: For businesses other than financial institutions enter the number from Line1, Column 3. Enter on D-20, Line 31. For financial institutions divide Line 4, Column 3 by 2. If there are less than two factors, use Line 4, Column 3. Enter on D-20, Line 31. . Qualified High Technology Companies Tax, Exemption and Credits Schedule (See instructions) 1 Initial Date of Certification as QHTC (MMDDYYYY) 2 Initial Date Of Taxable Income (MMDDYYYY) 3 Cumulative Amount of QHTC Franchise Tax Exemption Previously Used D-20 Line 38. .00 $ 4 $ 4 DC taxable income. 5 Tentative QHTC Franchise Tax 6.0% of Line 4 6 3% tax on eligible QHTC capital gains income 7 Total QHTC Franchise Tax. 8 Minus nonrefundable credits from Schedule UB, Line 9 8 $ 9 QHTC tax due. 9 $ Fill in if minus: 5 $ 6 $ From Line 4 of Schedule QCGI 7 $ Add Line 5 and Line 6. Subtract Line 8 from Line 7 10$ 10 Minus QHTC Franchise Tax Exemption This Return .00 $ 11 Total DC gross receipts from Line ‘4’ MTLGR Worksheet 12 Net tax. Line 9 minus Line 10. The minimum tax is $250 if DC gross receipts are $1M or less or $1,000 if DC gross receipts are greater than $1M. Enter here and on page 2, Line 44. Complete page 2, Lines 45 through 52. 13 Amount of QHTC Franchise Tax Exemption Remaining .00 and enter the name and phone number of that person. See instructions. Designee’s name PLEASE SIGN HERE .00 12$ $ Third party designee To authorize another person to discuss this return with OTR, fill in here .00 .00 .00 .00 .00 .00 .00 Phone number Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct. Declaration of paid preparer is based on the information available to the preparer. Officer’s signature PAID PREPARER Preparer’s signature (if other than taxpayer) ONLY Preparer’s PTIN Revised 09/19 Title Date Date Firm name Telephone number of person to contact Firm address If you want to allow the preparer to discuss this return with the Office of Tax and Revenue fill in the oval. D-20 FORM, PAGE 5 Taxpayer Name: Taxpayer Identification Number: Beginning of Taxable Year (A) Amount (B) Total Schedule G - Balance Sheets End of Taxable Year (A) Amount (B) Total 1.   Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.   Trade notes and accounts receivable. . . . . . . . . . . . . . (a) MINUS: Allowance for bad debts. . . . . . . . . . . . . . 3.   Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.    Gov’t obligations: (a) U.S. and its instrumentalities. . . . ASSETS (b) States, subdivisions thereof, etc. . 5.   Other current assets (attach statement). . . . . . . . . . . . 6.   Loans to stockholders. . . . . . . . . . . . . . . . . . . . . . . . . 7.   Mortgage and real estate loans. . . . . . . . . . . . . . . . . . . . 8.   Other investments (attach statement). . . . . . . . . . . . . . 9.   Buildings and other fixed depreciable assets . . . . . . . .       (a) MINUS: Accumulated depreciation. . . . . . . . . . . . . 10. Depletable assets. . . . . . . . . . . . . . . . . . . . . . . . . . . .      (a) MINUS: Accumulated depletion. . . . . . . . . . . . . . . . 11.  Land (net of any amortization). . . . . . . . . . . . . . . . . . 12.  Intangible assets (amortizable only) . . . . . . . . . . . . . .        (a) MINUS: Accumulated amortization . . . . . . . . . . . . 13.  Other assets (attach statement) . . . . . . . . . . . . . . . . . 14. TOTAL ASSETS . . . . . . . . . . . . . . . . . . . . . . . . . LIABILITIES AND CAPITAL 15.  Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.  Mortgages, notes, bonds payable in less than 1 year. 17.  Other current liabilities (attach statement). . . . . . . . . . 18.  Loans from stockholders . . . . . . . . . . . . . . . . . . . . . . 19.  Mortgages, notes, bonds payable in 1 year or more . . 20.  Other liabilities (attach statement) . . . . . . . . . . . . . . . 21.  Capital stock: (a) Preferred stock . . . . . . . . . . . . . . (b) Common stock . . . . . . . . . . . . . . 22.  Paid-in or capital surplus (attach statement) . . . . . . . . 23.  Retained earnings - Appropriated (attach statement) . . 24.  Retained earnings - Unappropriated . . . . . . . . . . . . . . ( 25.  MINUS: Cost of treasury stock . . . . . . . . . . . . . . . . . . 26. ( ) TOTAL LIABILITIES AND CAPITAL . . . . . . . . . . Schedule H-1 – Reconciliation of Income (Loss) per Books With Income (Loss) per Return    $ Income recorded on books this year and not 1. Net income per books. . . . . . . . . . . . . . . . . . . .     7. included in this return (itemize). 2.  Federal income tax . . . . . . . . . . . . . . . . . . Tax-exempt interest $______________ 3.  Excess of capital losses over capital gains . . 4.  Taxable income not recorded on books this year (itemize) . . . . . . . . . . . . . . . . . . . 8.  Deductions on this tax return and not charged against book income this year (itemize).  Expenses recorded on books this year and not 5. deducted on this return (itemize). (a) Depreciation . . . . . $ ______________                 (b) Depletion . . . . . . . . $ (a) Depreciation . . . . . . $_______________ (b) Depletion . . . . . . . $_______________ 6. TOTAL of Lines 1 through 5. . . . . . . . . . . . . . . $ ______________ 9. TOTAL of Lines 7 and 8 . . . . . . . . . . . . . . . . $ 10.  Taxable Income (federal Form 1120, page 1, line 28 $          should equal Line 6 minus Line 9 of this Schedule.) $ Schedule H-2 – Analysis of Unappropriated Retained Earnings per Books 1. Balance at beginning of year . . . . . . . . . . . .    5. Distributions: $ 2. Net income per books . . . . . . . . . . . . . . . . . 3. Other increases (itemize) . . . . . . . . . . . . . . . (a) Cash . . . . .. . . . . . . . . . (b) Stock . . . . . . . . . . . . . . (c) Property . .. . . . . . . . . . $ 6. Other decreases (itemize). 4. TOTAL of Lines 1, 2 and 3. Revised 09/19 $ 7. TOTAL of Lines 5 and 6. . . . . . . . . . . . . . . . $ 8. Balance at end of year (Line 4 minus Line 7). . $ ) D-20 FORM, PAGE 6 *190200160002* Taxpayer Name: Taxpayer Identification Number: Schedule I – Income from Rent Col. 4 Depreciation* Col. 6 Taxes, Interest Col. 2 Kind of Col. 3 Gross or Amortization (Per Col. 5 Repairs and other Expenses* ______________________________________________________________________________________________________________________________________ Col. 1 Address of Property Property Amount of Rent Federal Form 4562) (Explain in Sch. I-1) (Explain in Sch. I-1) $ $ $ $ 1. ___________________________________________________________________________________________________________________________________ 2. ___________________________________________________________________________________________________________________________________ 3. ___________________________________________________________________________________________________________________________________ 4. ___________________________________________________________________________________________________________________________________ 5. ___________________________________________________________________________________________________________________________________ 6. TOTAL (Enter the total of Column 3 on D-20, Line 6. $ Enter total of Column 4, 5, and 6 on appropriate deduction lines.) $ $ $ *excludes federal depreciation and additional IRC §179 expenses. Schedule I-1 – Explanation of deductions claimed in Columns 5 and 6 of Schedule I. Column Column No. Explanation Amount No. Explanation Amount ______________________________________________________________________________________________________________________________________ $ $ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ Supplemental Information 1.  STATE OR COUNTRY OF INCORPORATION 4.  THE CORPORATION’S BOOKS ARE IN THE CARE OF – 2.(a) DATE OF INCORPORATION 2.(b) 5.  DATE BUSINESS BEGAN IN DC WAS FILED FOR PERIOD COVERED BY THIS RETURN: LOCATED AT – 6. During   2019, has the Internal Revenue Service made or proposed any adjustments to your federal income tax return, or did you file any amended returns with the IRS? YES NO If you have already provided OTR with a detailed statement, enter the date it was sent. If “YES”, please submit separately a detailed statement, unless previously submitted, to the address shown on page 9 under Amended returns. 7. Is this corporation unitary with another entity? 3. IRS SERVICE CENTER WHERE FEDERAL RETURN    YES  NO If yes, explain: 8. Is this return made on the accrual basis? YES  NO If no, indicate basis used: 9. Did you file a franchise tax return with DC for the year 2018?    YES  NO If no, state reason 10. Did you withhold DC income tax from wages paid to your DC resident employees during 2019?    YES  NO If no, state reason: YES NO    YES  NO    YES  NO    YES  NO 11. Did you file annual information returns, federal forms 1096 and 1099, relating to payment of dividends and interest for 2019? 12. (a) Has the business been terminated? (b) Have you moved out of DC? 13. Did you file an annual ballpark fee return? Revised 09/19 If yes, explain and give date: Cash Basis MM/DD/YYYY Other (specify) Government of the District of Columbia 2019 SCHEDULE UB Business Credits Important: Print in CAPITAL letters using black ink. Attach to your Form D-20 or D-30. Taxpayer Identification Number *192300210002* OFFICIAL USE ONLY Vendor ID# 0002 Fill in if FEIN Fill in if filing a D-20 Return Fill in if SSN Fill in if filing a D-30 Return Enter your business name D-20 Return Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax) 1 Economic Development Zone Incentives Credits (see worksheet). 1 $ 2 Qualified High Technology Company Credits from Part E, Line 5a, DC Form D-20CR. 2 3 Organ and Bone Marrow Donor Credit (see computation on reverse side). 3 4 Job Growth Incentive Act 4 $ $ $ .00 .00 .00 .00 5 Enter alternative fuel credits. See instructions $ $ $ $ .00 .00 .00 .00 $ .00 $ 12 $ .00 .00 $ 14 5a Alternative fuel infrastructure. $ .00 $ .00 # of stations 5b Alternative fuel vehicle conversion. # of vehicles 6 Total alternative fuel credits. Add Lines 5a and 5b only and enter here. 7 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 7a 7 # of employees RESERVED 8 8 9 6 Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 42 If QHTC, enter 9 here and on QHTC Schedule, Line 8. Refundable Credits 10 Qualified High Technology Company Retraining Costs Credit 11 10 from Part E, Line 7, DC Form D-20CR. 11 12 Total the refundable D-20 credits, enter here and on Form D-20, Line 45 d . D-30 Return Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax) 13 Economic Development Zone Incentives Credit (see worksheet). 13 14 Organ and Bone Marrow Donor Credit 15 Job Growth Incentive Act $ 15 $ .00 .00 .00 $ $ $ 20 $ .00 .00 .00 .00 16 lternative (see computation on reverse side) See instructions 16a Alternative fuel infrastructure. # of stations 16b Alternative fuel vehicle conversion. $ .00 $ .00 # of vehicles 17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here. 17 18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a 18 # of employees 19 RESERVED 19 20 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 42. Refundable Credits 1 1 $ .00 2 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 45 d 2 $ .00 Revised 07/19 Schedule UB Instructions - Qualified High Technology Companies If you claim credits on Lines 2 or 10 above, attach a copy of your DC Form D-20CR to the D-20. Organ and Bone Marrow Donor Credit An employer who provides an employee with paid leave to donate an organ (up to 30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a credit against the franchise tax. The credit is equal to 25% of the salary paid to the employee during the leave period. If you take the credit, you may not also deduct the salary paid to the donor employee for that period. This credit is not available if the employee is eligible for leave under the Family and Medical Leave Act of 1993. Organ and Bone Marrow Donor Credit — Computation — Column 1 Credit Category Column 2 Total Paid Leave Column 3 Leave Credit Calculation Organ Donor(s) Total Paid Leave Wages Col 2 ______________ amt. $_______________ x 25% ____________ $__________________ Bone Marrow Donor(s) Total Paid Leave Wages Col 2 ______________ amt. $_______________ x 25% ____________ Column 4 Total Credit $________________ $__________________ $________________ Total of Col. 4. Enter here and on Schedule UB.* $0 $________________ *Line 3 of Schedule UB for D-20 filers Line 14 of Schedule UB for D-30 filers Employer-Assisted Home Purchase Tax Credit — Computation — 1. Number of Eligible Employees 2. Amount of Homeownership Assistance provided during this period to Eligible Employees ...........................x 50% 3. Tax Credit .............................................................................. (Cannot exceed Line 2 amount and limited to $2,500 per Eligible Employee) $ $ Enter amount from Line 3 on Line 7 of Schedule UB for D-20 filers, or Line 18 of Schedule UB for D-30 filers. Employer-Assisted Home Purchase Tax Credit An employer who provides homeownership assistance to eligible employees through a certified home purchase program may be eligible to claim a credit against the franchise tax if certain conditions are met. See instructions and DC Code Section 47-1807.07 for further details. Government of the District of Columbia 2019 œ“Lˆ˜i`ÊÀœÕ«Ê i“LiÀÿÊ-V…i`ՏiÊ Important: Print in CAPITAL letters using black ink. NOTE: READ INSTRUCTIONS BEFORE COMPLETING THIS FORM *19  10002* Worldwide />Ý«>ÞiÀÊ`i˜ÌˆvˆV>̈œ˜Ê ՓLiÀÊof Designated Agent Taxable year ending MMDDYYYY Number of members in the Combined Group Name of Designated Agent Telephone number Business mailing address line #1 Business mailing address line #2 City State A List the designated agent and all combined members B />Ý«>ÞiÀ Identification Number C Was a separate DC franchise tax return filed in the prior year? Zip Code + 4 D Is the member new to the combined group? E Was gross income received from District sources? F Does the member have nexus in DC? Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No Note: If more than 1{ combined members, continue list on a separate sheet of paper. ,iۈÃi`Ê09/19Ê Combined Group Members’ Schedule Instructions It is necessary to identify each member of the DC Combined Group subject to the franchise tax. Attach a copy of Federal Forms 851]Ê5471]Ê>˜`Ên™ÇxÊ­ˆ˜VÕ`ˆ˜}Ê-V…i`ՏiÊ®. File this schedule each year that a DC Combined Report is filed. Enter the number of members in the combined group. Column A - List the designated agent and all combined members included in the DC Combined Report Column B - Give the />Ý«>ÞiÀÊIdentification Number (/N) for each member listed. Column C - Indicate if each member listed filed a separate DC franchise tax return in the prior tax year.Ê Column D - Indicate if any members are new to the DC Combined Group. Column E - Indicate if the member received gross income from DC sources. Column F - Indicate if the member has nexus in DC. Government of the District of Columbia Worldwide Combined Reporting Election Form Taxpayer Identification Number of Designated Agent *192300110002* Taxable Year YYYY Name of Designated Agent Worldwide Telephone number Business address line #1 Business address line #2 City State Zip code +4 • In accordance with the provisions of DC Official Code § 47-1810.07 and the combined reporting regulations, election is hereby made to report on a worldwide unitary combined basis. • A worldwide unitary combined reporting election is binding for and applicable to the tax year it is made and all years thereafter for a period of ten years. • It may be withdrawn or reinstituted after withdrawal, prior to the expiration of the ten-year period, only upon written request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy and only with the written permission from the Office of Tax and Revenue. • Upon the expiration of the ten-year period, a taxpayer may withdraw from the worldwide unitary combined reporting election. • Withdrawal must be made in writing within one year of the expiration of the election and is binding for a period of ten years, subject to the same conditions as applied to the original election. Date Beginning Tax Period: MMDDYYYY Date Ending Tax Period: MMDDYYYY Authorized Signature Printed Name Date Under penalties of law, I declare that the designated agent has authorized me to sign on behalf of all members of the combined group, and that I have examined this form and the information contained herein is, to the best of my knowledge and belief, correct and complete. Revised 09/19 Government of the District of Columbia 2019 SCHEDULE SR Small Retailer Property Tax Relief Credit Important: Read eligibility requirements before completing. Print in CAPITAL letters using black ink. *19SR00110002* OFFICIAL USE ONLY Taxpayer Identification Number Fill ill in Fill ill in if FEIN if SSN Fill in if filing a D-20 Return Fill in if filing a D-30 Return Vendor ID#0002 Sales and Use Tax Account Number Enter your business name Mailing address (number, street and suite number if applicable) City State Zip Code +4 Address of Class 2 DC Property (number, street and suite number if applicable) for which you are claiming the credit if different from above State City Zip Code +4 Certificate of Occupancy Permit Number If member of a Combined Group, Taxpayer Identification Number of Designated Agent u u Do not claim this credit if your qualified business is exempt from or receives any tax credits towards its real property tax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real property tax. The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporated business for a qualified retail owned location during the taxable year not to exceed $5,000; or 10% of the total rent paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed $5,000. 1 Amount of federal gross receipts or sales. Do not make claim if $2.5m or more. 1 $ .00 2 If tenant, amount of rent paid in taxable year 2019 on qualified retail location. 2 $ .00 3 Enter the Class 2 property taxes paid in 2019 on qualified owned retail location or 10% of rent paid in taxable year 2019 on qualified rental retail location. 3$ 4 Property Tax Credit Limit. 4 5 Small Retailer Property Tax Relief Credit. Enter the smaller of Line 3 or Line 4 here, and on Schedule UB, Line 11 if incorporated, or Line 21 if unincorporated. 5$ $ .00 5 0 0 0 .00 6 Owner/Landlord’s name Owner/Landlord’s address (number and street) Telephone number City 7 State Zip Code +4 If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here. Square number Revised 09/2019 Suffix number Lot number .00 Print Clear Government of the District of Columbia 2019 SCHEDULE QCGI Eligible QHTC Capital Gain Investment Tax *192340110002* Important: Print in CAPITAL letters using black ink. Complete and attach to Form D-40, D-41, D-20 or D-30, as applicable Taxpayer Identification Number (TIN) Fill ill in if SSN Fill ill in if FEIN If filing this Schedule with D-40 enter: Your first name M.I. OFFICIAL USE ONLY Vendor ID#0002 TO BE ELIGIBLE, YOU MUST MEET ALL THE CRITERIA AS SPECIFIED IN THE INSTRUCTIONS, INCLUDING STOCK NOT PUBLICLY TRADED AT THE TIME OF INVESTMENT Last name If filing this Schedule with D-41, D-20 or D-30 enter: Estate or Trust Name, Corporation name, or Registered business name, as applicable If member of a Combined Group, Taxpayer Identification Number of Designated Agent Taxpayer Identification Number of QHTC Number shares of common or preferred stock Legal Name of QHTC Date acquired (MMDDYYYY) Gain or (Loss) Fill in if loss $ ..00 Date sold or disposed of (MMDDYYYY) Publicly traded at time of investment? Yes No Taxpayer Identification Number of QHTC Number shares of common or preferred stock Gain or (Loss) Fill in if loss $ ..00 Date acquired (MMDDYYYY) Legal Name of QHTC Date sold or disposed of (MMDDYYYY) Publicly traded at time of investment? Yes No Taxpayer Identification Number of QHTC Number shares of common or preferred stock Legal Name of QHTC Date acquired (MMDDYYYY) Gain or (Loss) Fill in if loss $ ..00 Date sold or disposed of (MMDDYYYY) Publicly traded at time of investment? Yes No Taxpayer Identification Number of QHTC Number shares of common or preferred stock Legal Name of QHTC Date acquired (MMDDYYYY) Gain or (Loss) $ Fill in if loss ..00 Date sold or disposed of (MMDDYYYY) Publicly traded at time of investment? Yes No If more than 4 eligible investments, attach an additional Schedule QCGI. Complete Lines 1 through 4 on the first schedule only with the line totals for all investments. 1 Total net capital gain or loss from all investments (from your federal Forms and Schedules)................ $ ..00 $ ..00 3 Enter the smaller of Line 1 and Line 2 (also cannot exceed the amount of tentative taxable income) ..... $ ..00 4 Tax on eligible QHTC investments. (multiply Line 3 by 3%)......................................................... $ ..00 If Line 1 is zero or less, or tentative taxable income is zero or less, enter zero. STOP HERE, otherwise complete Line 2. 2 Total realized net capital gain on QHTC investments subject to 3% tax...................................... If Line 2 is zero or less, enter zero. STOP HERE, otherwise complete Line 3. Allocate or apportion this amount as applicable. Enter result on D-40, Line 19; D-41, Line 13; D-20, Line 37; or D-30, Line 37; as appropriate. See instructions. Enter result on D-40, Line 22; D-41, Line 16; D-20, Line 40; D-30, Line 40; as appropriate. See instructions. Revised 08/19
Extracted from PDF file 2019-district-of-columbia-form-d-20.pdf, last modified December 2019

More about the District of Columbia Form D-20 Corporate Income Tax TY 2019

We last updated the Corporation Franchise Tax Return in February 2020, so this is the latest version of Form D-20, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form D-20 directly from TaxFormFinder. You can print other District of Columbia tax forms here.


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Related District of Columbia Corporate Income Tax Forms:

TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the District of Columbia Form D-20.

Form Code Form Name
Form D-20ES Declaration of Estimated Franchise Tax for Corporations
Form D-2030P 2015 Corporate Payment Voucher (OBSOLETE)

Download all DC tax forms View all 20 District of Columbia Income Tax Forms


Form Sources:

District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form D-20 from the Office of Taxpayer Revenue in February 2020.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of District of Columbia Form D-20

We have a total of six past-year versions of Form D-20 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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