Clean hands online application

Alcoholic beverages include beer, malt beverages, wine, champagne/sparkling wine, alcohol, and spirits.

Who is required to pay the District of Columbia's Alcoholic Beverage Tax?

The Alcoholic Beverage tax must be paid by licensed wholesalers in the District of Columbia who sell alcoholic beverages.

When is the District of Columbia Alcoholic Beverage Tax return due?

The District of Columbia Alcoholic Beverage Tax return is due on the 15th of each month. Wholesalers are required to file a tax return each month to report the amount of alcohol sold and tax due for the prior month, even if there is no tax liability due for that month.

How do I make a payment after I have filed my tax return?

You must log in to your MyTax.DC.gov account and make a payment by either credit card/ debit card or by ACH Debit through your U.S. bank. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

Note: If you make a payment using a credit card/debit card, a convenience fee of 2.5 percent will be charged by the credit card processor for each payment. Please see the "Payments" FAQs tab for further instructions.

What happens if i file/pay my tax return late?

Interest on the outstanding balance will be charged every month at the simple rate of 1.5 percent. Late-pay penalty and/or late-file penalty will be charged every month at the rate of 5 percent until the maximum penalty amount is recahed. The maximum penalty amount is 25 percent of the tax left unpaid on the payment due date.

Can I make a change or adjustment to a previously filed tax return?

Yes, by logging in to your MyTax.DC.gov account, you can access a previously filed tax return to make corrections and submit an amended tax return.

I have a credit on my account. How do I request a refund?

Log in to MyTax.DC.gov. Select the account in which you would like to request the refund. Under the “I Want To” header, located at the top right-hand corner of your screen, click the "Refund Request” link. Request partial or full amount of credit on the account and submit the request. Need help submitting a refund request? Click here to view or download the How to Submit a Refund Request tutorial.

What is Ballpark Fee?

The Ballpark Fee is used to pay or to support development, construction, or renovation costs of a ballpark.Its primary purpose is to host professional athletic team events in the District of Columbia.

Who is required to pay the District of Columbia Ballpark Fee?

Any individual or business including a Partnership, Corporation or an Unincorporated Business that generates at least $5 million in Gross Receipts and is required to pay either the District of Columbia Corporate Franchise tax or Unincorporated Business Franchise tax or is subject to the District of Columbia’s Unemployment Compensation Act, is required to pay the Ballpark Fee.

When is the Ballpark Fee due?

Do I have to pay the Ballpark Fee if my company is a member of a combined group?

How do I make a payment after I have filed my tax return?

You must log in to your MyTax.DC.gov account and make a payment by credit card/debit card or by ACH Debit through your U.S. bank. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

Note: If you make a payment using a credit card/debit card, a convenience fee of 2.5 percent will be charged by the credit card processor for each payment. Please see the "Payments" FAQs tab for further instructions.

What happens if I file/pay my tax return late?

Interest on the outstanding balance will be charged every month at the annual rate of 10 percent. Interest is compounded daily. Late-pay penalty and/or late-file penalty will be charged every month at the rate of 5 percent until the maximum penalty amount is reached. The maximum penalty amount is 25 percent of the tax left unpaid on the payment due date.

Can I make a change or adjustment to a previously filed return?

Yes, by logging in to your MyTax.DC.gov account, you can access a previously filed tax return to make corrections and submit an amended tax return.

I have credit on my account. How do I request a refund?

Log in to MyTax.DC.gov. Select the account in which would like to request the refund. Under the “I Want To” header, located at the top right-hand corner of your screen, click the “Refund Request” link. Request partial or full amount of credit on the account and submit the request. Need help submitting a refund request? Click here to view or download the Refund Request tutorial.

Who is required to pay the cigarette tax?

The cigarette tax is paid by any licensed wholesalers who sell (e.g. possesses, stores, retains, imports, etc.) cigarettes in the District of Columbia.

Which cigarette tax returns are required to be filed?

Licensed wholesalers must file the FR-467 Cigarette Wholesaler Monthly Report and FR-467E Cigarette Wholesaler Quarterly Report.

When are the cigarette tax reports due?

The FR-467 Cigarette Wholesaler Monthly Report is due monthly on the 25 th of the following month.
The FR-467E Cigarette Wholesaler Quarterly Report is due quarterly on the 20 th of the following month on a calendar year.

How should the cigarette tax report be filed?

Effective October 29,2018, the cigarette tax returns (FR-467 & FR-467E) must be filed electronically via OTR's tax portal MyTax.DC.gov. If you do not have a MyTax.DC.gov. account, click here to learn how to complete the sign-up process.
Note: The electronic filing is effective Tax Year 2019, for periods beginning January 2019.

What documents are required when filing the FR-467 Cigarette Wholesaler Monthly Report?

Schedules A-E (as applicable) are required when filing the FR-467. You will be able to include your applicable Schedules prior to submitting the FR-467 via MyTax.DC.gov.

Does the Office of Tax and Revenue charge sales tax on cigarettes?

As a cigarette retailer, which tax returns do I file?

Cigarette retailers are not required to file the FR-467 or the FR-467E. Cigarette retailers may be required to file the FR-1000Q if you sell vapor products (including e-cigarettes). For more information on the FR-1000Q and other tobacco please refer to the "Other Tobacco FAQs" below.

Where can cigarette wholesalers purchase stamps?

Stamps can be purchased from the District of Columbia Office of Finance & Treasury, located at 1101 4th Street SW, First Floor, Washington, DC 20024.

What are the requirements to sell cigarettes and other tobacco products in the District of Columbia?

You must request and receive a license from the Department of Consumer and Regulatory Affairs DCRA to sell cigarettes and other tobacco products in the District of Columbia. Once you receive your license, you must register your business with OTR. To register your business, please visit MyTax.DC.gov and click “Register a New Business: Form FR-500” on the homepage.

I have credit on my account. How do I request a refund?

For "other tobacco" only: Log in to MyTax.DC.gov. Select the account in which you would like to request the refund. Under the “I Want To” header, located at the top right-hand corner of your screen, click the “Refund Request” link. Request partial or full amount of credit on the account and submit the request. Need help submitting a refund request? Click here to view or download the Refund Request tutorial.

For cigarettes: Please apply for a cigarette stamp redemption by logging in to MyTax.DC.gov indicating proof of ceased sales and/or closure of business. Need help applying for a cigarette stamp redemption? Click here to view or download the Cigarette Stamp Redemption tutorial.

What is a vapor product?

The term "vapor product" means any non-lighting, noncombustible product that employs a mechanical heating element, battery, or electric circuit, regardless of shape or size, that can be used to produce aerosol from nicotine in a solution.

What are other tobacco products (OTP)?

The term "other tobacco products" (OTP) means any product containing, made from, or derived from tobacco, other than a cigarette or premium cigar, that is intended or expected to be consumed, such as:

• Little Cigars
• Roll Your Own
• Vapor Products
• Moist Snuff
• Chewing Tobacco
• Hookah

Which tax return is required to be filed for OTP?

When is the OTP tax return due?

The Tobacco Products Excise Tax Return (FR-1000Q) is due quarterly on the 21 1st of the following month on a fisical year.

Where should I file the Tobacco Products Excise Tax Return?

Effective October 29,2018, the Tobacco Products Excise Return must be filed electronically via Office of Tax and Revenue's (OTR) tax portal, MyTax.DC.gov. If you do not have a MyTax.DC.gov., click here to learn how to complete the sign-up process.

As a tobacco wholesaler, which tax returns should I file?

• Cigarette Wholesaler Monthly Report (FR-467)
• Cigarette Wholesaler Quarterly Report (FR-467E)
• Tobacco Products Excise Tax Return (FR-1000Q)

As a tobacco retailer/individual consumer, which tax return should I file?

The Tobacco Products Excise Tax Return (FR-1000Q) is required for untaxed purchases of vapor products by retailers/individual consumers during the reporting period. The retailer/individual consumer is responsible for filing and paying the tax.

What are the requirements to sell cigarettes and other tobacco products in the District of Columbia?

You must request and receive a license from the Department Consumer and Regulatory Affairs (DCRA) to sell cigarettes and tobacco products in the District of Columbia. Once you receive your license,you must register your business with OTR. To register your business, please visit MyTax.DC.gov. and click "Register a New Business: Form FR-500" on the homepage.

How do I request a Certificate of Clean Hands (CCH)?

Certificate of Clean Hands can be requested via OTR’s online portal, MyTax.DC.gov.
If you are a District of Columbia individual or business taxpayer, you must log-in to your MyTax.DC.gov account to generate the request.
If you do NOT have a MyTax account and are required to pay District of Columbia taxes (business or individual), you must first create a MyTax.DC.gov account. Once the account has been created, you can utilize the self-service feature to execute the request.
If you are not required to pay District of Columbia taxes and require a Certificate of Clean Hands, a manual request can be requested here.

How do I create a MyTax.DC.gov account?

You can sign up for a MyTax.DC.gov. account by clicking the ‘Sign up to use MyTax.DC.gov’ button on the homepage. The portal provides step-by-step instructions through the registration process.
Need Help? Click here to view the tutorial to learn how to sign up for a MyTax.DC.gov. account.

What information is required to request a manual Certificate of Clean Hands without a MyTax.DC.gov account?

• ID Type/Number (SSN, FEIN or ITIN)
• A scanned copy of a valid government-issued ID (e.g. driver’s license) must accompany the request
• By clicking ‘Submit’ you will receive confirmation
• Contact information (email and phone number) is also requested. Certificates will be emailed to the address provided

Why am I required to log-in to request a Certificate of Clean Hands?

Linking a Certificate of Clean Hands request to the requestor’s profile allows the certificate to be delivered instantaneously as well as stored in the user’s profile for easy access and tracking.

I have a MyTax account, where is the Clean Hands feature located?

• Log into your MyTax.DC.gov account
• Under 'I Want To' click on 'Request a Certificate of Clean Hands'. An almost immediate response regarding your Clean Hands status will be returned
• To generate the certificate, select the reason for applying for a certificate from the drop-down button and click 'Submit'
• A confirmation page will display. Click 'OK'
• Navigate to the 'Correspondence' tab to locate the certificate under 'Unread Correspondence'. Your certificate can be viewed, printed and/or saved.

What is evaluated when I request a Certificate of Clean Hands via the MyTax.DC.gov online portal?

The Clean Hands process assesses a taxpayer’s accounts with the Office of Tax and Revenue (OTR) and the Department of Employment Services for liabilities and unfiled returns.

If I owe a debt and have a payment plan with the Office of Tax and Revenue can I get a Certificate of Clean Hands?

Yes. However, you must be current on an existing payment plan.
If you establish a payment plan on the day that you are requesting a Certificate of Clean Hands, a certificate won’t be generated until the first payment has posted to your account. (Processing may take two or more business days).
The first payment of a payment plan is generally not required until the 1st or the 15th of each month, which may be weeks after the payment plan has been established. In this instance, a Certificate of Clean Hands will not be issued until the first payment has cleared your bank account.

Does a MyTax issued Certificate of Clean Hands have an expiration date?

A Certificate of Clean Hands represents your compliance status at the point-in-time the certificate is issued. Accounts balances can (and do) change through the passage of time and events. For this reason, functionality has been built into the system that allows agencies to confirm the authenticity of a presented certificate as well as to receive an up-to-date compliance status; however, for non-resident applicants, the Certificate of Clean Hands will expire 90 days from the date of issuance. Once the Certificate of Clean hands has expired, applicants must re-apply on MyTax.DC.gov.

How does a District agency validate my presented Certificate of Clean Hands?

• Confirms the authenticity of the certificate
  AND
• Provides an updated Clean Hands status (as reflected in the system at the time of the request) on the individual or business. The DOES and OTR system updates daily.

I did not request a Certificate of Clean Hands, why is there one in my unread correspondence?

A District agency to which you have previously submitted your Certificate of Clean Hands has re-verified your eligibility and generated an updated certificate on your behalf.

If I am a joint filer and my partner has previous debt, will my partner’s debt be included in the debt calculation?

No. For example, a husband and wife filed their 2019 tax return with no outstanding tax liability due. The husband has a $5,000 liability from 2016 in which he filed a single return as they did not marry until 2017. The debt will not be held against the wife. However, the wife will be issued a Certificate of Clean Hands for herself. The husband will not receive a Certificate of Cleans Hands unless the liability is paid in full or the husband has a current payment agreement for the previous debt.

If I am now a single filer and I have previous joint debt, will the previous joint debt be included in the debt calculation?

Yes. For example, your current tax year liability is $0.00 but you have a $25,000 prior debt with your ex-spouse, the Clean Hands debt calculation would include the joint debt, therefore preventing the issuance of the Certificate of Clean Hands.

Unless there is a current payment plan for the joint liability, you will not be able to obtain a Certificate of Clean Hands.

If I am late filing any of my taxes will I be considered non-compliant?

Yes. If you have not filed your tax return or an Extension of Time to File before the due date OR filed an Extension of Time but did not make a payment, you will be considered non-compliant.

What should I do if I have questions regarding the denial of a Certificate of Clean Hands?

The Clean Hands Non-Compliant notice will list the agency you should contact to address your non-compliance issues.

What are the accepted forms of identification?

What is the expected turnaround time to receive a Certificate of Clean Hands if a manual request is submitted?

The expected turnaround time to receive a Certificate of Clean Hands, when submitted manually, can be up to three (3) business days depending upon the circumstances of the manual request.

What should I do if I need technical assistance with the MyTax portal?

Technical assistance can be obtained by calling OTR’s E-Services Unit at (202) 759-1946. If you are logged into your MyTax.DC.gov. account, you can also message E-Services directly.

Who is required to pay the Department of Health Care Finance (DHCF) assessments/fees (DHCF)?

• Nursing Facility Assessment (FR-1600M)
• Stevie Sellows/Intermediate Care Facility for People with Intellectual Disabilities (ICF-IID) (FR-1700Q)
• Medicaid Hospital Inpatient Fee (FR-2000Q)
• Medicaid Hospital Outpatient Supplemental Payment (FR-2100Q)

When are payments due?

• Nursing Facility Assessment - 15th of the month
• Stevie Sellows/Intermediate Care Facility for People with Intellectual Disabilities (ICF-IID) - March 31, June 30, Sep 30 and Dec 31
• Medicaid Hospital Inpatient Fee- Dec 15, Mar 15, June 15, and Sep 15 (on the District’s fiscal year)
• Medicaid Hospital Outpatient Supplemental Payment - Dec 15, Mar 15, Jun 15 and Sep 15 (on the District’s fiscal year)

How do I make a DHCF payment?

You must register your business with the Office of Tax and Revenue (OTR) once you have been established with DHCF. To register your business, please visit MyTax.DC.gov and click “Register a New Business: Form FR-500” on the homepage. Once your business is registered with OTR, you must log in to your MyTax.DC.gov account and make a payment by ACH Debit (bank withdrawal) through your U.S. bank or credit/debit card. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

Note: If you make a payment using a credit card/debit card, a convenience fee of 2.5 percent will be charged by the credit card processor for each payment. Please see the "Payments" FAQs tab for further instructions.

What happens if I file/pay late?

Penalty and interest for DHCF is different than the other tax types. No Late payment penalty is charged. Simple interest is charged at 1.5 percent monthly.

What is an Estate Tax?

How do I gain access to an estimate account via MyTax.DC.gov?

• If you currently have a MyTax.DC.gov account, sign in to your account and under the “I Want To” header located at the top right-hand corner of the screen, click “Register for DC Estate Tax Access” and complete the estate tax registration application. Upon approval of your application by OTR, you will have access to the estate tax account.
• If you do not have a MyTax.DC.gov account, you must sign up for an account on the MyTax.DC.gov homepage. Click “Sign-up to use MyTax.DC.gov ” and follow the instructions to complete the account sign up process. If you need help signing up for an account, please click here to access the “How to Sign Up for MyTax.DC.gov ” tutorial. Once your account has been created you will be prompted to complete the estate tax registration application. Upon approval of your application by OTR, you will have access to the estate tax account.

When is the DC Estate Tax return (Form D-76 or D76-EZ) required to be filed?

• For a decedent whose death occurs after December 31, 2003, but before December 31, 2016, $1 million;
• For a decedent whose death occurs after December 31, 2016, but before January 1, 2018, $2 million;
• For a decedent whose death occurs after December 31, 2017, but before January 1, 2018, $5.6 million;
• For a decedent whose death occurs after December 31, 2018, but before January 1, 2019, $5,681,760 million; or
• For a decedent whose death occurs after December 31, 2017, please contact OTR’s e-Services Unit at (202) 759-1946 or via email at e-services.

Who is responsible for filing the DC Estate Tax Return?

The DC Estate Tax return must be filed by the Personal Representative responsible for administering the estate. The Personal Representative may engage a third-party to file the DC Estate Tax return on behalf of the Personal Representative. However, the Personal Representative remains responsible for the estate tax return and can be held liable for any outstanding tax obligations for the estate.

What documents are required to register an estate tax account at MyTax.DC.gov ?

• A copy of the Death Certificate;
• One of the following documents:
  • A copy of the “Letters of Administration";
  • A copy of the Will;
  • A copy of a Trust Agreement;
  • Any other document which identifies the estate’s beneficiaries and/or executor(s) of the estate.
  • A copy of the Death Certificate;
  • One of the following documents:
    • A copy of the “Letters of Administration";
    • A copy of the Will;
    • A copy of a Trust Agreement;
    • Any other document which identifies the estate’s beneficiaries and/or executor(s) of the estate.

    What documents are required to file an estate tax account at MyTax.dc.gov?

    • D-76/D-76EZ: Mock-up of IRS Form 706, pages 1,2 and 3.
    • D-76: Schedules A-O.
    • D-76EZ: Schedule M(surviving spouse) or Schedule O(tax-exempt organization).

    What documents are required when filing the Form D-76 Estate Tax return at MyTax.DC.gov?

    • A copy of the Will (if the decedent’s Will was attached during registration, then the Will does not need to be reattached);
    • A complete copy of IRS Form 706, including schedules A through O and all attachments.

    What documents are required when filing the Form D-76EZ Estate Tax return at MyTax.DC.gov?

    • A copy of the Will (if the decedent’s Will was attached during registration, then the Will does not need to be reattached);
    • A complete copy of IRS Form 706, including schedules A through O and all attachments.

    Where should estate tax returns be filed?

    Effective May 2, 2018, estate tax returns must be filed electronically, and payments must be submitted via MyTax.DC.gov.

    Whom should I contact for additional information?

    For further assistance please contact OTR's e-services Unit at (202) 759-1946 between the hours of 8:15 a.m. and 5:30 p.m., Monday through Friday or via email at e-services.otr@dc.gov.

    What is the extension of the time to file DC Estate Tax return (Form D-77)?

    A 6-month extension of time to file may be requested by filing an Application for Extension of Time to File DC Estate Tax Return (Form D-77) via MyTax.DC.gov. The Office of Tax and Revenue does not accept the IRS Form 4768.

    When should extensions be filed?

    The request for an extension of time to file must be submitted via MyTax.DC.gov on or before the original due date for filing Form D-76.

    What happens if I file the estate tax return late or do not pay the tax when due?

    • Interest is compounded daily. Late-pay penalty and/or late-file penalty will be charged every month at the rate of 5 percent until the maximum penalty amount is reached. The maximum penalty amount is 25 percent of the tax left unpaid on the payment due date.

    What is a Garnishment Voucher?

    A Garnishment Voucher is a way for employers to distribute payments withheld from an employee’s paycheck that must be remitted to the Office of Tax and Revenue.

    How do I request a Garnishment Voucher?

    Log in to MyTax.DC.gov. Click “More” located at the top right-hand corner of the screen. Under the “I Want To” header, click the "Request Garnishment Voucher" link. Follow the instructions to request the Garnishment Voucher.

    Need help? Click here to view or download the “How to Request a Garnishment Voucher” tutorial.

    What payment methods are accepted?

    The only payment method accepted is ACH Debit (automatic withdrawal) from a U.S. checking or savings bank account.

    Do I have additional options if I don't want to pay via ACH Debt?

    You may remit the payment for each employee via check by sending it to:

    District of Columbia Office of Tax and Revenue
    Compliance Administration
    P.O. Box 37559
    Washington, DC 20013
    

    Will I receive confirmation or a copy of the garnishment payment?

    Yes, you will be provided with a confirmation number after submitting the garnishment payment. You can print the confirmation number of records.

    What is MyTax.DC.gov?

    MyTax.DC.gov is OTR's free, online tax system. The portal allows taxpayers to manage all their tax accounts from one login, save electronic copies of correspondence, and review return and payment history.

    Taxpayers can file the following:

    • Ballpark Fee Returns
    • Business Tax Registration
    • Cigarette and Other Tobacco Tax Returns
    • Corporate Franchise Tax Extensions
    • Department of Healthcare Finance (DHCF)Payments
    • Estate Tax Extensions
    • Estate Tax Returns Exemption Applications
    • Fiduciary Income Tax Extensions
    • Gross Receipts Tax Returns
    • Individual Income Tax Extensions
    • Motor Fuel Tax Returns
    • Partnership Tax Extensions
    • Personal Property Tax Returns
    • Qualified High Technology Company (QHTC) Certifications
    • Refund Requests
    • Sales and Use Tax Exemption Certificate for Qualified High Technology Companies
    • Sales and Use Tax Returns
    • Special Event Promoters Requirements
    • Specialized Sales Tax
    • Street Vendors and Mobile Food Services Sales Tax
    • Unincorporated Franchise Tax Extensions
    • Withholding Tax Returns

    Who can use MyTax.DC.gov?

    Individuals, businesses, and third-party representatives who pay taxes in the District of Columbia can use MyTax.DC.gov.

    Why Should I Sign Up for MyTax.DC.gov?

    MyTax.DC.gov allows taxpayers to manage all their tax accounts from one login, save electronic copies of correspondence, and review return and payment history.

    Features of MyTax.DC.gov:

    • Access and your tax account(s) and view correspondence 24/7
    • "Go Paperless" option
    • Schedule your payments up to one year in advance for individuals and businesses
    • Use the portal's streamlined capabilities to file your business's tax returns, estimate, or extension payments in advance
    • Update your account information quickly (e.g. mailing address)
    • Save your bank account information in your profile for future payments faster
    • Use the portal's web message feature to contact customer service for a swift response to your tax questions
    • Use credit cards to make secure payments
    • Approve third parties (e.g. tax preparers) to access and manage your tax accounts

    What tax types can be filed on Mytax.DC.gov?

    • Alcoholic Beverage Tax
    • Ballpark Fee
    • Business Tax Registration
    • Cigarette and Other Tobacco Products Tax
    • Corporate Franchise Tax Extensions
    • Estate Tax Extensions and Returns
    • Exemption Applications
    • Fiduciary Income Tax Extensions
    • Gross Receipts
    • Individual Income Tax Extensions
    • Motor Fuel Tax Returns
    • Partnership Tax Extensions
    • Personal Property Tax
    • Qualified High Technology Company (QHTC) Certifications
    • Sales and Use Returns
    • Special Event Promoters Requirements
    • Specialized Sales Tax
    • Street Vendors and Mobile Food Services
    • Unincorporated Franchise Tax Extensions
    • Withholding Tax Returns
    • Account Payments (all tax types except Partnership and Real Property).
    • Bill Payments (all tax types except Partnership and Real Property).
    • Estimated Payments (all tax types except Partnership & Withholding).
    • Extension Payments (all tax types except Partnership & Withholding).
    • Payment Plans (all tax types except Partnership).
    • Return Payments (all tax types except Partnership).
    • Note: The Partnership return does not have a payment requirement.
    • Corporate Franchise Tax Returns (2016 and later).
    • Estate Tax Returns.
    • Extensions Filed.
    • Unincorporated Franchise Tax Returns (2016 and later).
    • Withholding Tax Returns.

    What tax services will I still need to access in OTR’s existing Electronic Taxpayer Service Center (eTSC)?

    The Office of Tax and Revenue has retired its Electronic Taxpayer Service Center (eTSC) for individual and business tax filings.You must now file and pay your business taxes at MyTax.DC.gov. eTSC is only available for real property matters, such as making payments, viewing bills and notices, and filing an assessment appeal.

    What browsers are supported?

    • Microsoft Edge
    • Safari 5+
    • Chrome 5+
    • Firefox 3.5+
    • Opera 10+

    Is MyTax.DC.gov a secure site?

    Yes, MyTax.DC.gov is a secure site. All data is encrypted to industry standards using a SSL/TLS certificate. This prevents your information from being viewed or modified by a third party. Encryption protocols that are no longer considered secure are not permitted.

    One of the web pages is not working, who should I contact?

    Please contact the Office of Tax and Revenue’s e-Services Call Center at (202) 759-1946 between the hours of 8:15 a.m. and 5:30 p.m., Monday through Friday or send an email to e-services.

    What if I don't have an email address?

    An email address is required to sign up for MyTax.DC.gov. If you do not have a personal e-mail address, you can register for a free account with websites such as Google, Yahoo, or Outlook.

    How is my data protected?

    All data is encrypted to industry standards using a SSL/TLS certificate. This prevents your information from being viewed or modified by a third party. Encryption protocols that are no longer considered secure are not permitted.

    Only you and those you authorize will be able to see your data. Your identity will initially be verified by providing information that only you know.

    If you log in to MyTax.DC.gov, but aren't actively using the site, the screen will automatically be locked to protect your information from other people who may have access to that computer.

    Multiple failed attempts to access your account will result in your account being auto-locked. If you find that your account has been locked and you are unable to login, please contact OTR's e-Services Call Center at (202) 759-1946 between the hours of 8:15 a.m. and 5:30 p.m., Monday through Friday.

    What can I do to help protect my data?

    Whenever accessing MyTax.DC.gov, confirm that the URL begins with "https" in the address bar. Most browsers will also display a green lock or shield indicating that the site is fully trusted by your browser.

    Ensure both your browser and your computer's operating system are running the latest version. Avoid installing software or browser plug-ins from irreputable sources, particularly on any devices you use to access MyTax.DC.gov.

    When visiting MyTax.DC.gov, always type the web address into the address bar or use a search engine to search for the website. Never access MyTax.DC.gov from an unfamiliar link, especially if the link is within an email.

    Use a secure password and never share your password with anyone. Try not to use the same password on MyTax.DC.gov that you use for other web accounts.

    If you have a reason to believe your password has been compromised, or you are unable to securely gain access to your account, please contact OTR's e-Services Unit at (202) 759-1946 between the hours of 8:15 a.m. and 5:30 p.m., Monday through Friday.

    How long will OTR keep electronic records associated with an account?

    All submissions are a permanent part of the account record.

    If I have an eTSC account do I need to sign-up for MyTax.DC.gov?

    Yes, you will need to sign up for a MyTax.DC.gov username and password. Your previous account history information stored on eTSC will not be transferred to MyTax.DC.gov.

    How do I request an abatement of penalty and interest?

    Under District of Columbia law, the Office of Tax and Revenue (OTR) may impose penalties on taxpayers who fail to meet their tax obligations. Generally, penalties imposed for the late filing of a return or the late payment of tax may be waived or abated, in whole or in part, if you can demonstrate that the failure to timely file your return or to pay your tax was due to reasonable cause and not willful neglect.

    To submit an application for an abatement of penalty, you must log in to your MyTax.DC.gov account. Click the "Account" tab and select the account in which you would like to request the abatement. Under the "I Want To" header located at the top right-hand corner of the screen, click "Request a Penalty Waiver." If the penalty has already been paid, you may submit a request for reimbursement by emailing OTR's Compliance Administration at compliance@dc.gov. Requests for a waiver of interest may also be submitted by emailing, compliance@dc.gov.

    Note: Base tax must be paid prior to submitting an abatement request.

    Can I access unemployment information on MyTax.DC.gov?

    No. Please contact the Department of Employment Services (DOES) at (202) 724-7000.

    How do I obtain a business license?

    Please contact the Department of Consumer Regulatory Affairs (DCRA) at (202) 442-4400.

    What is subject to the District of Columbia’s gross receipts tax?

    The gross receipts tax is imposed on the sale of a variety of products and services in the District of Columbia, including natural gas, local calls, commercial mobile, toll telecommunications, heating oil, telephone services, electricity, cable television service, satellite relay television service, and any other distribution of television.

    When are gross receipts taxes due?

    Gross receipts taxes are due on the 20th of each calendar month, reporting tax due for the preceding calendar month.

    Which gross receipts tax return am I required to file?

    • Cable Television, Satellite Relay, Video or Radio Distribution (Form FR-27C)
    • Commercial Mobile Service (Form FR-27M)
    • Electricity Provider (Form FR-27E)
    • Heating Oil (Form FR-27H)
    • Natural Gas Utilities (Form FR-27NU)
    • Public Utilities (Form FR-27U)
    • Toll Telecommunication Service (Form FR-27T).

    Am I exempt from the District of Columbia’s franchise tax if I am subject to the gross receipts tax?

    No, the gross receipts tax is owed in addition to the District of Columbia franchise tax, real property tax, and personal property tax.

    How do I file a gross receipts tax return?

    To learn how to file a gross receipts tax return, click here to view or download the How to File a Gross Receipts Tax return tutorial.

    I have credit on my account. How do I request a Refund?

    Log in to your MyTax.DC.gov account. Select the account in which you would like to request the refund.. Under the “I Want To” header located at the top right-hand corner of the screen, click the “Refund Request” hyperlink. Request partial or full amount of credit on the account and submit the request. Need help submitting a generic refund request? Click here to view or download the Refund Request tutorial.

    What are requests?

    Tax returns, payments, and/or account changes that you submit via MyTax.DC.gov are referred to as "requests. From your MyTax.DC.gov account, click the "Requests" link to view a list of all requests waiting to be processed and all completed requests.

    How do I check my account balance?

    To check your account balance, you must log in to your MyTax.DC.gov account.

    Click the "Accounts" tab to view all your registered tax accounts along with the balances for each account.

    Click the account type link, to view all periods that have been filed for that account type along with the balance for each period.

    Balances in green are credits to be either refunded or carried forward to the next tax year, and balances in red indicate the amount still due on the account.

    Can I use different bank accounts for different account types?

    Yes, you may use a different bank account for each account type.

    Can I have more than one bank account on file?

    Yes, the option to have more than one bank account on file is available once you register at MyTax.DC.gov and sign in to your account.

    How do I close a specific tax account?

    Once logged in, go to your "Account's Summary" page and submit a web request with the closure date and explanation.

    Can I change or cancel a web request?

    Yes, you can cancel or change a web request if it is in a "submitted" status. However, once the request is "processed," you will not be able to change or cancel the web request.

    Who can create or delete a user ID for my business?

    Only the designated Account Administrator can approve account access or invalidate user IDs.

    How do I change my password?

    Log in to your MyTax.DC.gov account and under the "I Want To" header click "View My Web Profile." Click "Change password" under the "I Want To" header. Follow the instructions to change your password.

    What do I do if I forgot my password?

    From the log in page click "Forgot Password?" and enter your MyTax.DC.gov Username. Click the "Reset Password" button and further instructions will be sent to you via the email address you provided to create your account. Follow those instructions to set up a new password.

    Are there any secret/security questions I can use in case I forget my password?

    Yes, when you set up your user ID, you will be asked to select your secret question. You can change your security question or your answer at any time on the "My Profile" screen. The security question is used to reset and change your password.

    Can I change my address? How?

    Yes, click into the "Names and Addresses" tab on your account homepage, select the address type and click "edit."

    How do I manage additional logons?

    • Log in to your MyTax.DC.gov account.
    • Under the "I Want To header located at the top right-hand corner of the screen, click "View My Web Profile."
    • Under "I Want To" click "Manage additional logons."
    • Under the "Additional Logons" header, click on the "No" link to change it to "yes" which authorizes additional logons.
    • Click the "Add" tab located at the bottom right hand-right corner of the screen and enter the required information (e.g. Logon, Email, Type of Access). Once completed, click "Next."
    • The "Grant Access to Accounts" screen will display all tax types registered under the business's MyTax.DC.gov account.
    • Click "Grant Access" next to each tax type(s) to determine the "Type of Access" from the first drop-down menu that you want to grant to your additional user. Note: See below for a description of access types.
    • Select the "Periods Logon Has Access to" from the second drop-down menu and click "OK."
    • Once the logon is created, the user will receive an email with instructions on how to complete their profile.

    Administrators have full access to their web profile. They may add new logons, or close other logons associated to their tax profile. They can also change the access type for other logons, as well as update the access level to tax accounts.

    Note: There is only one Administrator per account (the Administrator is automatically the person who originally created an account at MyTax.DC.gov).

    Account Administrators can determine the type of access to tax accounts, however, they cannot grant initial access.

    Standard Users are granted one of the following access levels by Administrators:

    • File Returns: Can file and amend tax returns when available.
    • Make Payments: Submit payments and withdraw payment requests on the account.
    • File Returns and Make Payments: Can file and amend tax returns, as well as submit payments and withdraw payment requests on the account.
    • View: View access to account financials only.

    How do I request third-party access to another account?

    • Log in to your MyTax.DC.gov account.
    • Click the "More" tab located at the top-right hand corner of the screen.
    • Under the "Other Activities" header, click "Request Third Party Access."
    • From the "Account Type" drop-down menu, select the tax type in which you would like to request third party access and click "Submit."
    • Enter the required information (e.g. ID Type, ID Number, Sales & Use and Withholding accounts also require the Account ID Number).
    • The Account Administrator for the tax account that you are requesting access to will receive a notification under "Alerts" in their MyTax.DC.gov profile that will state "Pending Account Access Request." The Account Administrator will see the information from your web profile, and he/she may choose to reject or grant third party access. When allowing access, he/she will also be able to set the permission level.
    • The permission levels are:
      • File Returns: Can file and amend tax returns when available.
      • Make Payments: Submit payments and withdraw payment requests on the account.
      • File Returns and Make Payments: Can file and amend tax returns, as well as submit payments and withdraw payment requests on the account.
      • View: View access to account financials only.

      Who must report and pay Motor Fuel Tax?

      • Importers engaged in selling or other disposition or use of motor fuel in the District of Columbia must file a monthly Form FR-400M, Motor Fuel Tax Return. Persons who bring fuel for use, such as in excavating equipment on a District construction site, must also file the FR-400M if that fuel is brought from outside the District and is not delivered by a District licensed importer.
      • All motor fuel importers, wholesalers, and distributors pay Motor Fuel Tax based on the total number of gallons sold or other disposition or use of motor fuel in the District of Columbia.
      • Additionally, construction companies that use motor fuel within the District of Columbia are also required to pay Motor Fuel Tax based on the usage at the same tax rate.

      Who is required to obtain a motor fuel importer’s license?

      Any person who brings into, or produces, refines, manufactures, or compounds in the District of Columbia, motor fuel to be used or to be sold, bartered, delivered for value, or for exchange of goods, and any person engaging in importing motor fuel in the District of Columbia must obtain a motor fuel importer’s license.

      Additionally, construction companies that bring fuel used for construction projects such as excavation equipment in the District of Columbia must also obtain a licensed.

      How do I apply for a motor fuel license?

      To learn how to apply for a motor fuel license, click here to view or download the How to Apply for a Motor Fuel License tutorial.

      Note: A motor fuel license application cannot be completed without an executed bond. Additionally, if a license is revoked, the licensee must wait 12 months before another application can be issued.

      How do I obtain a motor fuel bond?

      To learn how to apply for a motor fuel bond, click here to view or download the How to Request/Obtain a Motor Fuel Bond Tutorial. Note: A motor fuel bond must be between $5,000 and $100,000.

      How do I file a Motor Fuel Tax return?

      Click here to view or download the How to File to a Motor Fuel Tax Return tutorial.

      What is the current Motor Fuel Tax rate?

      Pursuant to the D.C. Code § 47-2301, the District of Columbia is required to levy and collect a tax on motor vehicle fuels equal to 8 percent of the average wholesale price of a gallon of regular unleaded gasoline. The average wholesale price is to be calculated semi-annually and in no case shall the price computed be less than $2.94.
      The computed average wholesale price should also not vary by more than 10 percent from the prior period’s average price. The average wholesale price is computed by using the monthly Regular Gasoline Wholesale/Resale Price by Refiners provided by the Energy Information Administration for the Central Atlantic (PADD 1B) region for the six-month periods ending in June and December each year.
      For the six-month period ending December 31, 2017, the computed average wholesale price of a gallon of gasoline was less than $2.94. Accordingly, the tax, computed at 8 percent of the $2.94 minimum price, remains at 23.5 cents per gallon for the period of April 1, 2018 through September 30, 2018.

      When is the Motor Fuel Tax Return (FR-400M) due?

      The FR-400M Monthly Motor Fuel Tax Return must be filed on or before the 25th of the month following the period end.

      Note:The importer/wholesaler licensee is required to file the monthly Motor Fuel tax return (FR-400M) even if there is no tax liability for the month being reported.

      Who is exempt from paying Motor Fuel tax?

      • Fuel exported or sold for export from the District of Columbia
      • Sales of motor fuel to the US government and its agencies
      • Sales of motor fuel to District of Columbia government agencies
      • Sales of motor fuel to diplomats of foreign governments

      How do I make a payment?

      To make a payment, you must logon to MyTax.DC.gov. Once you are logged in, click the “Account” tab and select the account that you would like to make a payment for. Under the “I Want To” section, click “Make A Payment."

      Note: Once logged on, if you owe for multiple periods and wish to pay the balance in full, select “Multi-Period Payment” as the payment type. To make multiple payments by each period, please select “Bill Payment.” The “Bill Payment” option will not allow you to pay your entire balance in full.

      Can I cancel an ACH Debit payment (payment made through a bank account)?

      • Payment submissions must be deleted within the same day before 7PM
      • From the homepage click the submissions tab
      • Under the View all submissions click on the payment submission you wish to delete
      • Click delete payment

      How far into the future can I set up a payment?

      You can schedule payments up to one year in advance for individual income taxes and business taxes.

      What should I do if the system does not accept my payment or return?

      First, verify your browser meets the minimum technology requirements. If you still experience a problem with the system, please contact Customer Service Administration at (202) 759-1946 or send an email to e-services.

      What are my electronic payment options, e.g. ACH debit, credit card?

      • ACH-Debit – your payment is electronically withdrawn from your bank account on the date specified by the Office of Tax and Revenue.
      • Credit card – Payments are made through a third party vendor, which charges a 2.5% convenience fee. This fee is charged by the third party vendor and not the Office of Tax and Revenue.

      Can I cancel a credit/debit card payment?

      No,once your payment information is submitted, the transaction is complete. Please make sure check your payment information before submitting.

      How do I set up an online payment agreement for my outstanding taxes?

      Log into your MyTax.Dc.gov account and select "Request Payment Plan" under the "I want to" section in your user profile. The Office of Tax and Revenue will not charge you a fee to set up a payment agreement.

      What payment methods are accepted?

      The only payment method accepted is ACH Debit (automatic withdrawal) from your checking or savings bank account.

      Will I receive notification of my withdrawal every month?

      Yes, you will receive an email notification of your pending withdrawal via MyTax.DC.gov 10 days before your payment is processed.

      Can I cancel or change my agreement once set up?

      Changes to your existing agreement can be made by calling the Collections Division at (202) 724-5045.

      Do I have additional options if I’m ineligible to set up an online payment agreement?

      Yes, please contact the Collections Division at (202) 724-5045 to inquire about additional options.

      Will I receive confirmation or a copy of my payment agreement?

      Yes, you will be provided with a confirmation number after setting up a payment agreement. You have the option to print the confirmation number for your records. To obtain a copy of your payment agreement, log in to your MyTax.DC.gov account, click on the "submissions" tab, click on "view all submissions", select "Payment Plan Request" to view the plan confirmation, click on "view submission" to see the plan details. The Office of Tax and Revenue will also mail a copy to you.

      What happens if I change banks?

      To update your bank account associated with your payment agreement, log into your MyTax.DC.gov account and select “Update Payment Agreement Bank” under the “I want to” section in your user profile.

      My tax bill has been sent to an outside collection agency. Can I still make an online payment agreement through MyTax.DC.gov?

      No, you are not eligible to set up an online payment agreement.

      How will my payments be applied to my outstanding balances?

      If you owe for multiple tax years, the Office of Tax and Revenue will apply your payments to the oldest collection first.

      Will I still receive my tax refund or any overpayments if I’m on a payment agreement?

      No, any refunds or overpayments will be applied to any outstanding tax balances owed to the District of Columbia.

      Who is required to file a District of Columbia Personal Property Tax Return?

      Generally, all individuals, corporations, partnerships, executors, administrators, guardians, receivers, trustees, and entities that own or hold personal property in trust in the District of Columbia, must file a District of Columbia Personal Property tax return, Form FP-31.

      Railroad Personal Property returns, Form FP-32, shall be filed by every railroad company operating rolling stock over or upon the line or lines of any railroad or terminal company in the District of Columbia, and by every parlor-car company and sleeping-car company owning parlor and sleeping cars which are operated in the District over or upon the tracks of any railroad or terminal company.

      Every car company or individual owning or leasing any railroad cars, which are run over or upon the line or lines of any railroad or terminal company in the District of Columbia, is required to file a Railroad Rolling Stock Tax return, form FP-34.

      When is the District of Columbia Personal Property tax return due?

      The personal property tax year runs from July 1-June 30. The District of Columbia’s Personal Property tax return is due by July 31 of each year.

      On what date do I calculate the remaining cost (current value) of my tangible personal property?

      You must report the remaining cost (current value) of all your tangible personal property as of July 1 of each year.

      If the remaining cost (current value) of the District of Columbia personal property is less than $225,000, am I required to file a District of Columbia Personal Property tax return?

      Yes, you are still required to file a Personal Property tax return if the remaining cost (current value) of the District of Columbia personal property is less than $225,000. However, no tax will be owed.

      How is depreciation calculated for District personal property tax purposes?

      Depreciation is allowed only for the period of ownership from the month and year of acquisition. The straight-line method of depreciation is the only method allowed in calculating the remaining cost (current value).

      Who reports the value of leased property on their District of Columbia Personal Property tax returns?

      Any tangible personal property leased in the District of Columbia must be reported by the lessor for personal property tax purposes.

      How do I file a District of Columbia Personal Property tax return?

      To learn how to file a District of Columbia Personal Property tax return, click here to view or download the How to File a Personal Property Tax Return (FP-31) tutorial.

      What is a Qualified High Technology Company (QHTC)?

      • Is an individual or entity organized for profit;
      • Leases or owns an office in the District of Columbia;
      • Has two or more qualified employees in the District of Columbia;
      • Derives at least 51% of its gross revenues earned in the District of Columbia from one or more of certain “permitted” activities* (District Code §47-1817.01(5)(A)(iii)); and is registered with the District of Columbia government as a business in DC.
      • Is not disqualified from receiving QHTC benefits based on its business activities as provided under District Code §47-1817.01(5)(B).

      What are the benefits of certifying as a QHTC?

      The various DC tax credits and other tax benefits available to incorporated QHTC are:

      • Costs of retraining qualified disadvantaged employees;
      • Wages paid to qualified disadvantaged employees
      • Wages paid to qualified employees; and
      • Payments for or reimbursements of employee relocation costs.
      • Exemption from sales tax for sales by QHTCs of intangible property or services; See District Code §47-2001(n)(2)(G);
      • Reduction of the corporate franchise tax rate;
      • Partial exemption from the personal property tax;
      • Exemption for five years, on or after January 1, 2012, from the DC corporate QHTC franchise tax, or $15 million, whichever is lesser;
      • Deduction for Internal Revenue Code (IRC) section 179 expenses (up to $40,000);
      • Reduction in real property tax for qualified leasehold improvements made by, or for, a QHTC tenant;
      • Rollover (deferral) of certain capital gains.
      • Exemption from sales tax for sales by QHTCs of intangible property or services; See District Code §47-2001(n)(2)(G);
      • Partial exemption from the personal property tax;
      • Deduction for Internal Revenue Code (IRC) section 179 expenses (up to $40,000);
      • Reduction in real property tax for qualified leasehold improvements made by, or for, a QHTC tenant.

      How can my company claim QHTC related benefits?

      • Effective January 1, 2019, existing and new taxpayers seeking QHTC related benefits must complete an annual online application to fulfill the self-certification requirement via MyTax.DC.gov . The requestor will be required to complete the application and attach specified documentation in support of the request for certification. Prior year return data, including but not limited to QHTC Revenues, Employee Credits, and Exemptions, will be requested for future certifications. All returns and associated schedules/worksheets must be retained as they may be requested for audit purposes. The Office of Tax and Revenue (OTR) will review each request and notify requestor of the disposition.
      • A Certificate of Benefits letter will be issued to applicants once the QHTC self-certification request has been processed. This letter will serve as an acknowledgement that OTR has received the self-certification. Note: issuance of this letter does not prohibit OTR from conducting an audit to ensure compliance with the relevant QHTC statutes and definitions.
      • A QHTC Exempt Purchase Certificate with an effective from/to date and unique ID will be issued at the time of certification to be presented at the time of all QHTC eligible purchases.

      Where can I find the QHTC return filing instructions and worksheets?

      How do I complete the annual online application to fulfill the QHTC self-certification requirement?

      View the QHTC self-certification tutorial:

      When does my company need to complete the QHTC self-certification each year?

      • Sales and Use TAX (FR-800)
      • Corporation Franchise (D-20)
      • Personal Property Tax (FP-31)
      • Partnership (D-65)

      What if I'm a new company certifying as a QHTC?

      Newly formed entities must answer “Yes” on the self-certification to the question “Is this the first year as a QHTC.” Prior year return information will not be requested in the first self-certification.

      Will I be required to upload personal employee information (wages, SSN, etc.)?

      The self-certification process will require uploading the employee information for the wage credit using the last 4 digits of the SSN or ITIN.

      Can I start and stop the application? Will the portal save my work?

      Yes, the application can be saved and finished later.

      Homestead

      To learn more about the Homestead/Senior Tax Deduction program, please click here:

      To complete the Homestead/Senior Tax Deduction application, please visit MyTax.DC.gov, and go to "Search Real Property," type in your property address/SSL and proceed to "Applications and Actions."

      Assessments and Appeals

      Please click to learn more about Assessments, and Assessment Appeals

      To request an appeal, please visit MyTax.DC.gov.

      Real Property Tax Relief and Credits

      Please visit real property tax relief and tax credits to learn more about additional tax relief and credit programs.

      please visit MyTax.DC.gov under "search real property," type in your property address/SSL and proceed to "Applications and Actions."

      Payments

      To make a payment please visit MyTax.DC.gov under "Search Real Property," and select "Make a Real Property Payment." To view how payments are applied to your property, please visit MyTax.DC.gov under "Search Real Property," type in your property information and view the "Account Analysis" section.

      Tax Sale

      For more information on Tax Sale please visit real property tax sale .

      If you would like to participate in Tax Sale, please sign into your MyTax.DC.gov account. If you have not already registered as a Tax Sale purchaser, to sign up please visit MyTax.DC.gov. Then proceed to the "Real Property" tab and go to "View More Options." From there visit the "Tax Sale Registration" tab to register as a Tax Sale Purchaser.

      Real Property Tax Rates

      Please click here to learn more about real property tax rates.

      Additional Questions

      Please visit the "Real Property" tab on MyTax.DC.gov , then "View more options" for answers to any additional questions or visit otr.cfo.dc.gov”

      How do I sign-up for MyTax.DC.gov?

      You can sign up for MyTax.DC.gov by clicking the "Sign up to use MyTax.DC.gov" button on the homepage. The portal will guide you, step-by-step, to provide all the information needed to complete the sign up process.

      • A valid email address.
      • Federal Identification Number (FEIN), Social Security Number (SSN) or Individual Tax Identification Number (ITIN).
      • 12-digit Account ID number (Sales and Withholding taxes).

      How do I log in?

      Log in by entering the username and password you created when you registered at MyTax.DC.gov, and click "Log In" to access your account profile.

      How do I register my business?

      You can register a new business by clicking "Register a New Business - Form FR-500" button on the MyTax.DC.gov homepage. Before completing the FR-500, please visit the Department of Consumer and Regulatory Affairs website here to complete any licensing requirements.

      In addition, ALL employers with employees who work in the District of Columbia are required to register their businesses online with the Employer Self Service Portal (ESSP) . If you have any questions or need additional information, please call the DC Department of Employment Services, Office of Unemployment Compensation - Tax Division at (202) 698-7550 for assistance, or email at ESSP.Helpdesk@dc.qov.

      What are the rules for creating a MyTax.DC.gov password?

      Passwords must contain at least eight characters and include at least one uppercase letter, one lowercase letter, one number, and one special character.
      TIP: Do not use your MyTax.DC.gov username, any portion of your Social Security Number (SSN), or your Federal Employer Identification Number (FEIN) as your password.

      What is a Domestic Employer and how do I register as one?

      A Domestic Employer is one who employs household workers such as nannies, housekeepers, home health aids, etc. The worker is your employee if you can control not only what work is done, but how it is done. If the employee is your employee, it does not matter whether the work is full time or part time.

      • If only the worker can control how the work is done, the worker is not your employee but is self-employed. A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business.
      • If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee.

      Need help? Click here to view the tutorial to learn how to register a new business in the District of Columbia.

      When should I file my tax return?

      Please note the dates for each tax return below.
      

      District of Columbia Tax Forms
      Form	Form Name	Due Dates
      D-20	Corporate Franchise Tax	Calendar Year Filers: On or before the 15th day of April of each year Fiscal Year Filers: On or before the 15th day of the 4th month following the close of such fiscal year
      D-20ES	Declaration of Estimated Franchise Tax	Calendar Year Filers: April 15th, June 15th, September 15, and December 15th Fiscal Year Filers: 15th day of the fourth, sixth, ninth, and twelfth month of the fiscal year
      D-30	Unincorporated Business Franchise Tax	Calendar Year Filers: On or before the 15th day of April of each year Fiscal Year Filers: On or before the 15th day of the 4th month following the close of such fiscal year
      D-30ES	Declaration of Estimated Franchise Tax	Calendar Year Filers: April 15th, June 15th, September 15, and December 15th Fiscal Year Filers: 15th day of the fourth, sixth, ninth, and twelfth month of the fiscal year
      D-40	Individual Income Tax	April 15th
      D-40ES	Estimated Payment for Individual	April 15th, June 15th, September 15th, December 15th
      D-41	Fiduciary Tax	Calendar Year Filers: April 15th Fiscal Year Filers: On or before the 15th day of the 4th month following the close of such fiscal year
      D-76 (D-76EZ & D-77)	Estate Tax	Within 10 months after the decedent's date of death
      DS-65	Partnership Tax	On or before the 15th day of the 4th month following the end of the tax year. Calendar year filers due on the 15th day of April
      FR-120	Corporate Franchise Tax Extension	Automatic 6-month extension on or before the due date (7-month extension for Combined Reporting filers)
      FR-127	Individual Income Tax Extension	April 15th, except members of the US Armed Forces who are serving in a designated Combat Zone, an extension of up to an additional 6 months to file their District income taxes, as well as pay any amounts that are due, and during this period of extension, assessment and collection deadlines are extended and no penalty and interest will be charged
      FR-127F	Fiduciary Income Tax Extension	Calendar Year Filers: April 15th Fiscal Year Filers: On or before the 15th day of the 4th month following the close of such fiscal year
      FR-130	Unincorporated Franchise Tax Extension	Automatic 6-month extension on or before the due date (7-month extension for Combined Reporting filers)
      FR-165	Partnership Report Extension	Automatic 6-month extension on or before the due date
      FR-800M	Sales & Use Monthly	20th of the following month
      FR-900A	Employer’s Withholding Annually	January 31st
      FR-900Q	Employer’s Withholding Quarterly	Tax returns are due: April 30th, July 31st, October 31st, and January 31st Taxpayers making monthly payments: must make payments every month on the 20th day following the end of the month Taxpayers making quarterly payments: must make payments on April 20th, July 20th, October 20th, and January 20th
      FR-900NP	Withholding Tax Non-Payroll	Tax return is due: January 31st Payments are due: every month on the 20th day following the end of the month
      FP-31	Personal Property Tax	July 31st
      FR-400M	Motor Fuel Tax	On or before the 25th day of the next succeeding calendar month
      FP-129A	Extension to file Personal Property Tax	July 31st
      FR-1500	Ball Park Fee	June 15th
      FR-800A	Sales & Use Annually	October 20th
      FR-800SM	Specialized Sales Tax Return	20th of the following month
      FR- 800Q	Sales & Use Quarterly	On or before the 20th day of the quarter following the quarter being reported
      FR-800V	Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Return	January 20th, April 20th, July 20th, and October 20th
      FR-800SE	Special Event Sales Tax Return	If filing the FR-800SE, file on or before the 20th of the month following the last day of the special event
      FR-425	Alcoholic Beverag	15th day of the following month
      FR-467	Cigarette Wholesaler Monthly Report	25th day of the following month
      FR-467E	Wholesaler’s Quarterly Report (Stamped Cigarettes and RYO Tobacco)	January 20th, April 20th, July 20th, and October 20th,
      FR-1000Q	Tobacco Products Excise Quarterly Return	January 21st, April 21st, July 21st, and October 21st
      FR-27U	Telephone - Local Calls	Calendar Year, 20th of the following month
      FR-27E	Electric - City Provider	20th day of the following month
      FR-27NU	Natural Gas Utilities	20th day of the following month
      FR-27C	Cable Television, Satellite Relay, or Distribution of Video or Radio Transmissions	Calendar Year, 20th of the following month
      FR-27H	Heating Oil	20th day of the following month
      FR-27M	Commercial Mobile Service	Calendar Year, 20th of the following month
      FR-27T	Toll Telecommunications Service	20th day of the following month
      FR-32	Railroad Tangible Personal Property Return	July 31st following period begin
      FR-34	Rolling Stock Tax Return	July 31st following period begin

      Can I make changes or adjustments to a previously filed tax return?

      Yes, log in to MyTax.DC.gov. Click the "Accounts" tab and click the tax type in which you would like to amend the tax return (e.g. Alcoholic Beverage). Click the "Period" in which you are amending and at the top right-hand corner of the screen under the 1 Want To header, click "File or amend a return." Make the required adjustments and click "Submit."

      Note: You are unable to make changes or adjustments to Individual, Corporate and/or Unincorporated Franchise Tax returns in MyTax.DC.gov because these returns cannot be filed in the portal at this time.

      How long does it take for a filed tax return to update to my account?

      • Log in to MyTax.DC.gov. Click the "Accounts" tab and click the tax type in which you would like to view the tax return.
      • Click the "Period" of the tax return that you want to view.
      • Under the "I Want To" header located at the top-right hand corner of the screen, click "File or amend a return" and under 1 Want To click "View Submission" to view the filed tax return.

      Can I start filing a tax return in MyTax.DC.gov and finish it later?

      Yes, you can save a submission and retrieve it within 90 days of creation. You can continue a saved submission from the MyTax.DC.gov homepage by selecting "Retrieve a Saved Submission." In order to retrieve your submission, you must enter your e-mail address and the "Confirmation Code" obtained when you initially saved your submission.

      Why did I receive a notice to verify my identity?

      In an effort to combat identify theft and tax fraud, the Office of Tax and Revenue (OTR) requires additional verification for selected tax returns. OTR will issue notices to those taxpayers whose returns have been selected for further review.

      How do I verify my return via MyTax.DC.gov?

      On the MyTax.DC.gov homepage, click "Verify My Return" under the "Individuals" section. On the "Verification" screen enter your last name and the verification pin that you received in your notice. Enter the refund amount listed on your original District of Columbia D-40/D-40EZ Tax return for the tax year on the notice. If you are not requesting a refund, enter 0. If you or a tax preparer filed your tax return, click "Yes" and click "Submit." If you or a tax preparer did not file your tax return, click "No." Enter your phone number, email address and click "Submit."

      Need help? Click here to view the tutorial to learn how to verify your tax return.

      Can I verify my return at MyTax.DC.gov using my mobile device?

      Yes, but only through your mobile device's internet browser. Be sure to hit the "Submit" button by scrolling to the lower right of your mobile device screen in order to complete the verification.

      What's new for sales taxes?

      OTR will no longer mail Sales and Use tax filing booklets. Additionally, the production of paper returns (including PDFs) and fillable forms will cease, and returns will only be available electronically via MyTax.DC.gov. However, OTR will continue to accept paper returns for 2017 and preceding Fiscal Year Sales and Use tax returns.

      What taxes are applicable?

      Beginning in November 2017, taxpayers will be required to file and may submit payment via MyTax.DC.gov for the following Sales and Use tax returns:

      • FR-800A - Annual
      • FR-800Q - Quarterly
      • FR-800M - Monthly
      • FR-800SM - Monthly
      • FR-800SE
      • FR-800V - Quarterly

      How do I file my Sales and Use tax return?

      See the "How to File a Sales and Use Tax Return" tutorial.

      How do I amend and file my final Sales and Use tax return?

      Amended and final returns must be filed via MyTax.DC.gov for the 2018 and later tax filing periods.

      How do I make a payment after I have filed my Sales and Use tax return?

      • Sign on to your MyTax.DC.gov account.
      • Under “I Want To”, select “Manage payments and returns.
      • Under “Accounts” select the account you would like to make a payment for.
      • Under “Show”, use the drop-down menu to select what you would like to file, (payments, returns or balances). If you would like to pay all outstanding balances, select “Balances”.
      • If you would like to pay a specific period, select “Returns”.
      • In the drop-down menu below “Returns” select “Filed”. This will bring up a list of all returns previously filed.
      • Select the hyperlink for the period you would like to make a payment for.
      • Under “I Want To”, select “Make a payment”
      • Complete the payment information (payment method, payment type, payment date and payment amount) and select “Submit”
      • You will be asked to provide your password to confirm payment.
      • A confirmation page will be provided with a confirmation number for future reference if needed.

      What happens if I file/pay late?

      Interest on the outstanding balance will be charged every month at the annual rate of 10%. Interest is compounded daily. Late Payment Penalty and/or Late File Penalty will be charged every month at the rate of 5% until the maximum penalty amount is reached. The maximum penalty amount is 25% of the tax left unpaid on the payment due date.

      How do I apply for a Sales and Use tax exemption?

      Beginning in November 2017, organizations applying for a Sales and Use tax exemption will be required to complete an online application and attach supporting documentation via MyTax.DC.gov. If the exemption is approved, OTR will issue an official certificate which will include an expiration date. Taxpayers must reapply for a new exemption prior to the exemption expiration date on the certificate.

      Sales tax accounts with multiple locations in the District of Columbia still require a sales tax exemption certificate for each location.

      Is it a requirement to file a return even if no tax was due for a given period?

      Yes. It is a requirement to file a Sales and Use tax return even if you have no tax due for a given period.

      What if I need to make a change or adjustment to a previously filed return?

      MyTax.DC.gov allows taxpayers to make corrections to tax returns filed by submitting an amended tax return.

      Can I authorize another person to discuss my Sales and Use tax return?

      Yes. See the tutorial on "How to Request and Approve Third Party Access"

      Who should I contact if I have questions?

      Additional information can be found at MyTax.DC.gov, by calling (202) 759-1946 or by emailing to e-services.

      What's new for special event promoters?

      Effective November 1, 2017, special event promoters hosting an event with at least 50 vendors must provide the Office of Tax and Revenue (OTR) with a preliminary list of:

      • Their addresses,
      • Tax identification numbers
      • Representatives, and
      • Telephone numbers

      Who is considered a promoter?

      A “promoter” is a person who arranges, organizes or sponsors vendors, or exhibitors engaged in the business of retail sales to participate in a special event. Promoters of special events have a responsibility to inform the participants in the event of their own responsibilities to collect sales taxes and pay it to the OTR.

      What is a special event?

      As defined in District Code § 47-2001(w-1)(1), a "special event" is an uncommon, unique, noteworthy, or extra occurrence of a specific activity open to the general public and designed, advertised, or promoted for an identified purpose at which at least 50 vendors will be present. Special events include events that are conducted or held on a designated day or series of days, whether held outdoors, indoors, or both, in a public or private facility.

      Is there a penalty for not providing a preliminary list?

      As mandated by District Code § 47–2002.04, the penalty for failing to provide the preliminary list of 50 or more vendors and exhibitors is $1,000 plus $50 for each day the list is late, up to $2,500.

      Is there a penalty for not providing a final list?

      Yes. The penalty for failing to provide the final list is $1,000 plus $50 for each day the list is late. The maximum penalty for the promoter’s failure to submit the final list is $10,000.

      Who should I contact if I have questions?

      Additional information can be provided by calling our Compliance Administration Call Center at (202) 724-5045.

      How can an organization be recognized as tax exempt from the District of Columbia franchise, sales and personal property taxes?

      • Exemption to File (FR-164)
      • Utility Exemption (OTR-308)
      • Contractor Exemption Purchase Certificate (OTR-553)
      • Certificate of Resale (OTR-368)
      • QHTC Exempt Purchase Certificate (FP-337)
      • Exemption from Sales Tax on Parking (OTR-309)
      • Government Exemption Certificate (FR-300)

      What type of exempt organizations may qualify for sales tax exemption?

      Semipublic institutions may qualify for sales tax exemption provided the organization has a location/office in the District of Columbia. The effective date for a sales tax exemption is the date the Office of Tax and Revenue (OTR) issues the certificate of exemption.

      What is a semipublic institution?

      “Semipublic institution” means any corporation, and any community chest, fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which incurs to the benefit of any private shareholder or individual -See District Code §47-1802.01(a).

      What is the effective date of a sales tax exemption?

      The effective date for a sales tax exemption is the date the exemption is approved by OTR.

      What type of exempt organizations may qualify for a franchise tax exemption?

      Generally, most organizations that are recognized as tax exempt organizations by the IRS with a few exceptions, may qualify for a franchise tax exemption.

      What is the effective date of a franchise tax exemption?

      For most exempt franchises, the effective date of the tax exemption will be the date of the earliest IRS Determination Letter or IRS Affirmation Letter provided. If the exempt organization is a religious organization, the effective date of the franchise tax exemption will be the Articles of Incorporation date.

      What type of exempt organizations may quality for personal property tax exemption?

      Semipublic institutions (IRC § 501(c) (3)) may qualify for a personal property tax exemption.

      What is the effective date of a personal property tax exemption?

      The effective date for personal property tax exemptions will be the date of the initial application request.

      What returns for tax exempt organizations are to be filed with the District of Columbia?

      If you have unrelated business income and are required to file Federal Form 990-T, you must file Corporation Franchise Tax Form D-20 on your unrelated business income. If you are required to file Federal Form 1120 POL, you must file Corporation Franchise Tax Form D-20 on your taxable IRC Section 527 income. If you are subject to the DC personal property tax, you are required to file Personal Property Tax Form FP-31.

      What are the other types of tax exemption that are available in the District?

      Other types of tax exemptions include utility, residential parking, Qualified High Technology Companies (QHTC) exemption, Contractors Exempt Purchase Certificate, DC Certificate of Resale, government, and specific exemptions.

      How do you verify the validity of an exemption certificate?

      On the MyTax.DC.gov homepage under “Businesses,” click “Certificate/License Search” to verify the validity of certificates and exemptions issued. The certificate can be verified by entering the “Certificate/License Type“, “Account ID” and “Certificate/License ID Number.” Search results will indicate if the certificate is valid or invalid.
      If an exempt organization conducts a few yearly specific events (e.g. bake sale and other fundraising events) and is not registered to collect sales tax, contact OTR’s Collections Division to register for special events at (202) 442-6868 or (202) 442-6824

      How can I request a replacement certificate?

      Certificate reissuance requests must be submitted via MyTax.DC.gov by using the Request for an Exemption to File (FR-164) application. A tutorial on submitting this request can be found here.

      If a name or address change is required the organization must first request an update on MyTax.DC.gov or contact the Customer Service Administration at (202) 727-4TAX (4829).

      The Request for Exemption To File (FR-164) must be completed in full with an attached copy of the IRS Determination Letter or IRS Affirmation Letter.

      Newly issued certificates will be available for printing by logging in to your account at MyTax.DC.gov.

      Where can I find the District of Columbia Regulations specific to Exemption and Resale Certificates?

      How do I apply for a 3rd party buyer refund of sales tax?

      DC Code § 47-2020(a) allows a refund of tax erroneously or illegally collected if a claim is filed within three years from the date you paid the tax (the purchase date). You may request an Application for Refund of Sales Tax by Purchaser by emailing purchaserrefund@dc.gov.

      • You are seeking a refund of sales tax from a DC business.
      • You have already attempted to request a refund directly from the vendor or the vendor is no longer in business.
      • You have documentation to support your claim.

      Can I still send an email to begin the Voluntary Disclosure process?

      Taxpayers/Representatives can no longer submit information via email and must use the online request before the case will be initiated

      How can I send in a Voluntary Disclosure request?

      Navigate to the Voluntary Disclosure Agreement Tutorial and follow the instructions to begin the VDA process.

      What is the next step after submitting my Voluntary Disclosure Request?

      A letter will be sent to taxpayers after submitting the Voluntary Disclosure Request which will detail the next steps to file their returns, register their customer (customer registration is business only), and associate the request to their account.

      How do I associate my Voluntary Disclosure Case to my MyTax.DC.gov Account?

      After registering your tax account on MyTax.DC.gov select the VDA-related account and click the “More” button. Select the “Voluntary Disclosure Case Association” link, then enter the Association Key found on the letter “Voluntary Disclosure – Registration/Filing Returns” and click the “Submit” button. A successful account association will provide a case key and valid message.

      Who should I contact if I have a question or need to make a change to my Voluntary Disclosure request?

      For any questions or amendments to a submitted Voluntary Disclosure request, please contact vda@dc.gov

      How do I withhold income tax in the District of Columbia?

      In order to withhold income taxes for the District of Columbia, you must register your business with OTR by completing the FR-500 New Business Registration application online at MyTax.DC.gov. To access the FR-500 click "Register a New Business-Form FR-500" on the MyTax.DC.gov homepage.

      What are the due dates to file quarterly Withholding returns?

      Quarter	Quarter Ends	Form FR-900Q is Due
      January, February, March	March 31	April 30
      April, May, June	June 30	July 31
      July, August, September	September 30	October 31
      October, November, December	December 31	January 31

      What are the Withholding forms?

      • FR-900A Employer/Payer Withholding Tax Annual Return
      • FR-900NP Non-Payroll Return (NEW)
      • FR-900P Payment Voucher for Withholding Tax
      • FR-900Q Employer/Payer Withholding Quarterly Return

      How do I file a Withholding tax return?

      To learn how to file a Withholding tax return at MyTax.DC.gov click here to view or download the “How to File a Withholding Tax Return” tutorial.

      Can I use my Social Security Number (SSN) to access my Withholding accounts?

      No. Due to changes to Withholding forms and requirements, businesses/employers must obtain a Federal Employer Identification Number (FEIN) from the Internal Revenue Service (IRS). To register for a FEIN, please visit the IRS website at https://www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers.

      Click here to view the extensive selection of short and informative guides/tutorials covering all aspects of using MyTax.DC.gov.