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District of Columbia Underpayment of Estimated Franchise Tax By Businesses
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Extracted from PDF file 2025-district-of-columbia-form-d-2220.pdf, last modified February 2026Underpayment of Estimated Franchise Tax By Businesses
Print Form Clear Form 2025 D-2220 Underpayment of Estimated Franchise Tax By Businesses Government of the District of Columbia Office of Tax and Revenue IMPORTANT: Please read the instructions on the reverse before completing this form Business Name (from your D-20 or D-30 return) Taxpayer Identification Number (TIN) Person to contact if there are questions Daytime telephone number No underpayment interest is due and this form should not be filed if: A. Your tax liability on taxable income after deducting DC applicable credits and estimated tax payments is less than $1001, or B. You have made the required periodic DC estimated franchise tax payments and the total is equal to or more than 110% of last year’s taxes or 90% of the current year’s taxes. Note: In order to use the prior year 110% exception, you must have filed a DC franchise tax return last year and you must have been in business in DC for the entire year. Computation of Underpayment Interest 1 2025 DC franchise tax liability from Forms D-20, or D-30. 2 Multiply the amount on Line 1 by 90% (.90). 3 2024 DC franchise tax liability from Forms D-20, or D-30 X 110%. $ $ $ 4 Minimum estimated tax requirement for tax year 2025 (lesser of Lines 2 and 3). 5 Multiply the amount on Line 4 by 25% (.25). $ $ Note: If your income was not evenly received over 4 periods, see instructions on the reverse of this form on the “Annualized Income” method. Due date of Payments Due dates shown are for calendar year; for fiscal year, use the 15th day of the 4th, 1st Period 2nd Period 3rd Period th th th 6 , 9 and 12 months after the end of the fiscal year. 04/15/25 4th Period 12/15/25 6 Enter the amount from Line 5 or the annualized amount in each period (the 2nd period includes the 1st period amount, 3rd period includes the 1st and 2nd period amounts, the 4th period includes all period amounts). Check here 7 if you are using the “Annualized Income” method. D C estimated taxes paid each period (the 2nd period includes the 1st period amount, 3rd period includes 1st and 2nd period amounts, the 4th period includes all period amounts). 8 Underpayment each period (Line 6 minus Line 7). 9 Underpayment Interest Factors. .0175 .0265 .0262 10 Line 8 multiplied by Line 9. 11 Underpayment Interest - Total of amounts from Line 10. Pay this amount. (See D-2220 instructions). Revised 12/2025 $ .0348
Form D-2220
More about the District of Columbia Form D-2220 Corporate Income Tax Voucher TY 2025
We last updated the Underpayment of Estimated Franchise Tax By Businesses in April 2026, so this is the latest version of Form D-2220, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form D-2220 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
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TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form D-30 | Unincorporated Business Tax Return |
| Form FR-128 | Extension of Time to File |
| Form D-20 | Corporation Franchise Tax Return |
| Form D-2030P | 2015 Corporate Payment Voucher (OBSOLETE) |
| Form D-20ES | Declaration of Estimated Franchise Tax for Corporations |
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-2220 from the Office of Taxpayer Revenue in April 2026.
Form D-2220 is a District of Columbia Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
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-2220
We have a total of fourteen past-year versions of Form D-2220 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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