District of Columbia Unincorporated Business Tax Return
Extracted from PDF file 2019-district-of-columbia-form-d-30.pdf, last modified October 2018
Unincorporated Business Tax Return2019 D-30ES Government of the District of Columbia Office of the Chief Financial Officer Office of Tax and Revenue of Estimated 2019 D-30ES Declaration Franchise Tax for DCE001U Unincorporated Businesses Simpler. Faster. Safer. File Electronically Today! Important: If the amount of your payment for a period exceeds $5,000, you shall file and pay electronically. D-30ES (REV. 8/18) General Instructions Declaration of Estimated Franchise Tax for Unincorporated Businesses ________________________________________________________ _________________________________________________________ Who must file a Form D-30ES? Could you be charged a penalty or fee? An unincorporated business must file a declaration of estimated franchise tax if its District of Columbia (DC) franchise tax liability is expected to exceed $1,000 for the taxable year. If you underestimate your tax, you will be charged an underpayment penalty on the unpaid amount of tax at a rate of 10% per year compounded daily, unless your withholdings, credits and estimated tax payments equals: _________________________________________________________ • At least 90% of your 2019 unincorporated franchise tax; or Applying an overpayment from your prior DC Unincorporated Business franchise tax return. • 110% of your 2018 DC unincorporated franchise tax for a 12-month period. You can apply the full amount of any overpayment of tax from your prior year’s DC unincorporated business franchise tax return to the first payment of your estimated tax. -1- What if your estimated tax liability changes during the year? Extension of Time to File a DC Unincorporated Business Franchise Return (FR-130) If initially you are not required to file a declaration voucher but later in the taxable year your estimated unincorporated franchise tax liability for the year increases to an amount greater than $1,000, begin filing a declaration voucher. Use the next available voucher. See “When are the declaration vouchers due?” on page 3 for the due dates. If your estimated tax liability changes substantially, adjust the next payments accordingly. You may request an extension of time to file your return by filing DC Form FR-130, available at MyTax.DC.gov, no later than the return due date. An extension of time to file is not an extension of time to pay. You must pay any tax liability with the extension request, otherwise the request will be denied and you may be subject to penalties for failure to file or failure to pay. Do not use the federal extension form for DC tax purposes. For combined report filers, the designated agent shall file. _________________________________________________________ Which other DC form may unincorporated business franchise taxpayers need to file? The submission of the extension of time to file form is subject to the following considerations: Unincorporated Business Franchise Tax Return (D-30) You may obtain the D-30 from: 1. If you expect to have a balance due when you file your D-30, you must pay with your timely filed extension application. • Website: MyTax.DC.gov 2. If you do not expect to have a balance due when you file your D-30, you are not required to file a Form FR-130, if you have: a. Correctly estimated your D-30 tax liability and paid the estimated amount of DC franchise tax through estimated tax payments; and • Phone: 202-727-4829 •O TR Customer Service Administration 1101 4th Street, SW, 2nd Floor Washington, DC 20024 -2- Fiscal year taxpayers should file the declaration vouchers by the following dates: b. Filed a request to extend the time to file your federal tax return with the IRS. The timely filed federal extension to file form will satisfy the requirement for filing a Form FR-130 with DC. • Voucher 1: The fifteenth day of the 3. If you do not expect to have a balance due and you have not filed an extension of time to file for your federal return and wish to request an extension for your DC franchise tax return, you should submit a Form FR-130. fourth month of your taxable year; • Voucher 2: The fifteenth day of the sixth month of your taxable year; If there is an amount due, the DC Form FR-130 is required to be filed with the payment. Penalty charges are imposed on any tax found owing and not paid on time with the extension request. • Voucher 3: The fifteenth day of the ninth month of your taxable year; and ________________________________________________________ When are your vouchers due? • Voucher 4: The fifteenth day of the twelfth month of your taxable year. File your vouchers by the following dates: If the due date falls on a Saturday, Sunday, or legal holiday, the voucher is due the next business day. • Voucher 1: April 15, 2019; • Voucher 2: June 15, 2019; • Voucher 3: September 15, 2019; and • Voucher 4: December 15, 2019 -3- _______________________________________________________ Filing your return • This booklet has all the vouchers and instructions you will need. It is mailed to each registered taxpayer who filed estimated tax payments in the previous year, except those who file electronically or use a substitute form. It also contains mailing labels. You are responsible for filing and submitting the amount due on time whether or not you receive the printed forms. By mail If you file using paper, make the check or money order payable to the DC Treasurer. Write your Taxpayer Identification Number (TIN), D-30ES, and the tax year on the check or money order. If mailing vouchers send your vouchers and payments to: Office of Tax and Revenue PO Box 96020 Washington, DC 20090-6020 • Substitute forms You may file your DC estimated tax payment for unincorporated franchise tax using a computer-prepared or computer-generated substitute form, provided the form is approved in advance by the Office of Tax and Revenue (OTR). The fact that a software package is available for retail purchase does not mean that the substitute form has been approved for use. Check with the software developer to determine if its form was approved by the DC OTR. Note: Please use the mailing labels provided in this booklet when mailing your vouchers. • By accessing MyTax.DC.gov. Unincorporated franchise taxpayers may file and pay the D-30ES by accessing MyTax.DC.gov. -4- tiple bank accounts across multiple tax types. Taxpayers give the right to debit the money from their bank account. Ensure you allow 1-3 business days if entering change of banking information. • Electronic Filing Instructions The instructions in this booklet are specifically for filers of paper returns. When you file electronically, note that the instructions may differ. Follow the “on screen” instructions. If you need further explanations, review the instructions in this booklet. • ACH Credit. ACH credit is for business taxpayers only. There is no fee charged by OTR, but the taxpayer’s bank may charge a fee. The taxpayer directly credits OTR’s bank account. A taxpayer does not need to be registered to use this payment type, and does not need to access the website. ________________________________________________________ Electronic Payment Options If the amount of the payment due for a period exceeds $5,000, you must pay electronically. Visit MyTax.DC.gov. Note: When making ACH credit payments through your bank, please use the correct tax type code (00260) and tax period ending date (YYMMDD) for unincorporated franchise estimated tax payments. Refer to the Electronic Funds Transfer (EFT) Payment Guide available on the DC website at MyTax.DC.gov for instructions for electronic payments. • Credit/Debit Card: The taxpayer may pay the amount owed using Visa®, MasterCard®, Discover ®or American Express®. You will be charged a fee that is paid directly to the District’s credit card service provider. Payment is effective on the day it is charged. Payment options are as follows: • ACH Debit. ACH debit/credit is used for taxpayers who have signed up for MyTax.DC.gov. There is no fee. Bank account information is stored within their online account. MyTax.DC.gov can store mul- Note: International ACH Transaction (IAT). Your payment cannot be drawn on a foreign account. You must pay by money order (US dollars) -5- • An FEIN is a number issued by the IRS. To apply for an FEIN, get Form SS-4, Application for Employer Identification Number, or get this form online at www.irs.gov/businesses and click on Employer Identification Number (EIN) under Starting a Business. You may also get this form by calling 1-800-TAX-FORM (1-800-829-3676). or credit card instead. Dishonored Payments Make sure your check or electronic payment will clear. You will be charged a $65 fee if your check or electronic payment is not honored by your financial institution and returned to OTR. • An SSN is a valid number issued by the Social Security Administration (SSA) of the United States Government. To apply for an SSN, get form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.ssa.gov. You may also get this form by calling 1-800-772-1213. ________________________________________________________ Getting started To complete the paper Form D-30ES, in general you will need: A pen with black ink A calculator Not all items will apply. Fill in only those that do apply. If an amount is zero, make no entry, leave the line blank. • An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA). ITINs do not serve any Taxpayer Identification Number (TIN) You must have a TIN, whether it is a Federal Employer Identification Number (FEIN), Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN) or Preparer Tax Identification Number (PTIN). -6- Filling out the form To aid us in processing your return, please follow these rules. Do not print outside the boxes. purpose other than federal tax reporting. • The Preparer Tax Identification Number (PTIN) is an identification number issued by the IRS that all paid tax preparers must use on tax returns or claims for refund. Using black ink, print in CAPITAL letters. R O B E R T S Help us identify your forms and attachments Leave a space between words and between number and words. 8 Write your TIN, tax period, name and address on any statements submitted with the voucher or filed separately. The TIN is used for tax administration purposes only under Section 405, Title 420, the United States Code. Write 3s with rounded tops, not flat tops. You must wait until you receive a TIN before you file a DC return. Your return may be rejected if your TIN is missing, incorrect or invalid. E LM Yes No 3 7 3 7 Write 7s without middle bars. Personal Information Fill in ovals completely. Do not 4 or “x” ovals. Complete the personal information as instructed, using CAPITAL letters and black ink. Use one block per letter, including a space between address fields. Please write clearly, otherwise processing your return may be delayed. Round cents to the nearest dollar. Do not enter cents. -7- 4 $ x 5 7 2 0 4 .00 _______________________________________________________ Key website resources • DC Official Code www.lexisnexis.com/hottopics/dccode/ • Electronic Funds Transfer (EFT) Guide MyTax.DC.gov • DC Regulations www.dcregs.dc.gov/ • NACHA Guidelines www.nacha.org/ • DC Tax Forms/Publications MyTax.DC.gov • Social Security Administration www.ssa.gov/ • Mailing Address for Returns MyTax.DC.gov • Internal Revenue Service www.irs.gov -8- Record of payments KEEP WITH YOUR RECORDS Use this worksheet to plan and record your payments and the date you paid. Total estimated tax for 2019 Credits from any 2018 D-30 overpayment Voucher number Payment amount Date paid 1 2 3 4 -9- Government of the District of Columbia 2019 D-30ES Unincorporated Business Declaration of Estimated Franchise Tax Important: Print in CAPITAL letters using black ink. Quarterly payment (dollars only) .00 $ Taxpayer Identification Number Fill in if FEIN Fill in if SSN OFFICIAL USE ONLY Vendor ID#0000 Tax period ending (MMYY) 1219 Business name or Designated Agent name DCE006U *190300210000* Business mailing address line 1 Business mailing address line 2 City State Zip Code + 4 Voucher number: 1 Due date: 04152019 Government of the District of Columbia 2019 D-30ES Unincorporated Business Declaration of Estimated Franchise Tax Important: Print in CAPITAL letters using black ink. Quarterly payment (dollars only) .00 $ Taxpayer Identification Number Fill in if FEIN Fill in if SSN OFFICIAL USE ONLY Vendor ID#0000 Tax period ending (MMYY) 1219 Business name or Designated Agent name DCE006U *190300210000* Business mailing address line 1 Business mailing address line 2 City State Zip Code + 4 Voucher number: 2 Due date: 06152019 Government of the District of Columbia 2019 D-30ES Unincorporated Business Declaration of Estimated Franchise Tax Important: Print in CAPITAL letters using black ink. Quarterly payment (dollars only) .00 $ Taxpayer Identification Number Fill in if FEIN Fill in if SSN OFFICIAL USE ONLY Vendor ID#0000 Tax period ending (MMYY) 1219 Business name or Designated Agent name DCE006U *190300210000* Business mailing address line 1 Business mailing address line 2 City State Zip Code + 4 Voucher number: 3 Due date: 09152019 Government of the District of Columbia 2019 D-30ES Unincorporated Business Declaration of Estimated Franchise Tax Important: Print in CAPITAL letters using black ink. Quarterly payment (dollars only) .00 $ Taxpayer Identification Number Fill in if FEIN Fill in if SSN OFFICIAL USE ONLY Vendor ID#0000 Tax period ending (MMYY) 1219 Business name or Designated Agent name DCE006U *190300210000* Business mailing address line 1 Business mailing address line 2 City State Zip Code + 4 Voucher number: 4 Due date: 12152019 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC 20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC 20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC 20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC 20090-6020 DCE30LAB/U
More about the District of Columbia Form D-30 Corporate Income Tax TY 2019
We last updated the Unincorporated Business Tax Return in February 2020, so this is the latest version of Form D-30, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form D-30 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
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-30.
|Form Code||Form Name|
|Form D-30ES||Declaration of Estimated Tax for Unincorporated Business|
District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form D-30 from the Office of Taxpayer Revenue in February 2020.
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-30
We have a total of six past-year versions of Form D-30 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of District of Columbia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.