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District of Columbia Free Printable  for 2024 District of Columbia Corporation Franchise Tax Return

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Corporation Franchise Tax Return
Form D-20

Print Clear Government of the District of Columbia 2022 D-20 Corporation Franchise Tax Return Important: Print in CAPITAL letters using black ink. Taxpayer Identification Number (TIN) Number of business locations In DC: *220200110002* Tax period ending (MMDDYYYY) Outside DC: Name of corporation Business mailing address #1 Business mailing address #2 State Zip Code + 4 GROSS INCOME Fill in if Amended Return Fill in if Final Return Fill in if Certified QHTC Fill in if Combined Report* Fill in if Worldwide** **Worldwide form must be filed with this return Enter dollar amounts only. If amount is zero, leave line blank; if minus, enter amount and fill in oval. (To allocate non-business Items, see instructions) 2 $ $ ..00 ..00 3 $ ..00 $ 5 $ 6 $ 7 $ 8(a)$ 8(b)$ 9 $ ..00 ..00 ..00 ..00 ..00 ..00 ..00 $ 11$ 12 $ 13 $ 14 $ 15 $ 16 $ 17 $ ..00 ..00 ..00 ..00 ..00 ..00 ..00 ..00 .00 = 18c $ ..00 ..00 ..00 1 Gross receipts, minus returns and allowances 1 2 Cost of goods sold (from D-20 Schedule A) and/or operations (attach statement) Gross profit from sales and/or operations Fill in if minus: Line 1 minus Line 2 4 Dividends from Form D-20, Schedule B 5 Interest (attach statement) 6 Gross rental income from D-20, Schedule I, Column 3, Line 6 7 Gross royalties (attach statement) 4 8(a) Net capital gain (loss) (attach a copy of your federal Schedule D) Fill in if minus: (b) Ordinary gain (loss) from Part II, fed. Form 4797, (attach copy) Fill in if minus: 9 Capital gains deferred on federal return due to investment in a federal Qualified Opportunity Fund Fill in if minus: 10 Other income (loss) (attach statement) 11 Total gross income. Add Lines 3-10 10 Fill in if minus: 12 Compensation of officers from Form D-20, Schedule C 13 Salaries and wages 14 Repairs DEDUCTIONS if QHTC located in DC Ballpark TIF Area Designated Agent TIN Designated Agent Name 3 Fill in *You must fill in the Designated Agent info below City •READ INSTRUCTIONS BEFORE PREPARING RETURN• OFFICIAL USE ONLY Vendor ID# 0002 15 Bad debts 16 Rent 17 Taxes from Form D-20, Schedule D 18(a) Interest payments $ (b) Minus nondeductible payments to related entities $ .00 19 Contributions and/or gifts (attach statement) 19 20 Amortization (attach a copy of your federal Form 4562) 20 $ $ 21 Depreciation (attach a copy of your federal Form 4562. Do not include 21 $ ..00 22 Depletion (attach statement) 22 $ ..00 .00 = 23c $ ..00 any additional IRC 179 expenses or IRC 168(k) depreciation) 23a) Enter royalty payments made $ (b) Minus nondeductible payments to related entities $ Revised 11/2022 .00 D-20 FORM, PAGE 2 *220200120002* $ $ .00 .00 28 28 $ $ $ .00 .00 .00 29 29a $ .00 .00 .00 .00 24 24 25 25 26 26 27 Total deductions. 27 29b$ 29c $ 30 30 31 $ 31 3, . .00 32 32 $ 33 33 $ .00 34 34 $ .00 35 $ .00 36 $ $ $ .00 .00 .00 35 *(Losses occurring in tax year 2018 or later are limited to 80%. See instructions.) 36 Total DC taxable income. Line 34 minus Line 35. 37 37 38 38 .00 $ 39 40 4 41 $ $ 41b$ 41c $ 41d$ 42 $ 43 $ 44 $ 45 $ 41a 2022 42 2022 43 44 45 46 47 46 2023 48 47 48 To authorize another person to discuss this return with OTR, fill in here PLEASE SIGN HERE PAID PREPARER ONLY Revised 11/2022 $ $ $ .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 and enter the name and phone number of that person. See instructions. D-20 FORM, PAGE 3 *220200130002* Taxpayer Name: Taxpayer Identification Number: Schedule A - Cost of Goods Sold (See specific instructions for Line 2.) Schedule B - Dividends (See specific instructions for Line 4.) AMOUNT NAME AND ADDRESS OF DECLARING CORPORATION 1. Inventory at beginning of year............................... $ $ 2. Merchandise bought for manufacture or sale.......... 3. Salaries and wages............................................. 4. Other costs per books (attach statement)............... (Additional federal depreciation and additional IRC § 179 expenses are not allowable.) 5. Total ................................................................ $ 6. Minus: Inventory at end of tax year...................... 7. Cost of goods sold (Enter here and on D-20 Line 2.) $ Method of inventory valuation: Total Dividends $ Minus deduction for Subpart F Income. Minus deduction for dividends received from wholly-owned subsidary $ TOTAL (Enter here and on D-20, Line 4.) Schedule C - Compensation of officers (See specific instructions for Line 12. If more than 3 offices attach additional sheets as needed.) Col. 1 Name and Address of Officer Col. 2 Official Title Percent of Corporation Stock Owned Col. 3 Percent of Time Devoted to Business Col.5 Preferred Col. 4 Common Col. 7 Expense Account Allowances Col. 6 Amount of Compensation % % % % % % % % % TOTAL COMPENSATION OF OFFICERS (Enter here and on D-20, Line 12.) $ $ $ Schedule D - Taxes (See specific instructions for Line 17.) AMOUNT EXPLANATION AMOUNT EXPLANATION $ $ TOTAL (Enter here and on D-20, Line 17.) $ Schedule E - Reconciliation of the net income reported on Federal and DC returns 1. Taxable income before net operating loss deduction and special deductions (page 1 of your Federal corporate return). $ 7. Total DC taxable income reported (from D-20, Line 36. $ UNALLOWABLE DEDUCTIONS AND ADDITIONAL INCOME 2. Income taxes (see specific instructions for Line 17). NON-TAXABLE INCOME AND ADDITIONAL DEDUCTIONS 3. DC income taxes and franchise taxes imposed by DC Revenue Act of 1947, as amended. 8. Net income apportioned or allocated to outside DC. 4. Interest on obligations of states, territories of the U.S. or any Political Subdivision thereof. 9. Other non-taxable income and additional deductions including NOL (itemize): 5. Other unallowable deductions and additional income (itemize, include additional federal depreciation and additional IRC § 179 expenses). (a) _____________________________________________________ (a) ______________________________________________________ (b) _____________________________________________________ (b) ______________________________________________________ 6. TOTAL of Lines 1–5. Revised 11/2022 $ 10. TOTAL of Lines 7, 8 and 9. $ D-20 FORM, PAGE 4 *220200140002* Taxpayer Name: Taxpayer Identification Number: Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group. Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead. Round cents to the nearest dollar. Carry all factors to six decimal places and truncate. Column 1 TOTAL For all businesses other than financial institutions: 1. SALES FACTOR: All gross receipts of the business other than gross receipts from non-business income. Column 2 in DC $ .00 2. SALES FACTOR: All gross income of the financial institution other than gross income from non-business income. $ .00 3. PAYROLL FACTOR: Total compensation paid or accrued by the financial institution. $ .00 Column 3 Factor (Column 2 divided by Column 1) .00 . $ .00 . $ .00 . $ For Financial Institutions: 4. SUM OF FACTORS: (For Financial Institutions add Lines 2 and 3 of Column 3) . 5. DC APPORTIONMENT FACTOR: For businesses other than financial institutions enter the number from Line 1, Column 3. Enter on D-20, Line 31. For financial institutions divide Line 4, Column 3 by 2. Enter on D-20, Line 31. . Schedule G - Balance Sheets Beginning of Taxable Year (A) Amount (B) Total End of Taxable Year (A) Amount (B) Total 1. Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Trade notes and accounts receivable. . . . . . . . . . . . . . (a) MINUS: Allowance for bad debts. . . . . . . . . . . . . . 3. Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Gov’t obligations: (a) U.S. and its instrumentalities. . . . ASSETS (b) States, subdivisions thereof, etc. . 5. Other current assets (attach statement). . . . . . . . . . . . 6. Loans to stockholders. . . . . . . . . . . . . . . . . . . . . . . . . 7. Mortgage and real estate loans. . . . . . . . . . . . . . . . . . . . 8. Other investments (attach statement). . . . . . . . . . . . . . 9. Buildings and other fixed depreciable assets . . . . . . . . (a) MINUS: Accumulated depreciation. . . . . . . . . . . . . 10. Depletable assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) MINUS: Accumulated depletion. . . . . . . . . . . . . . . . 11. Land (net of any amortization). . . . . . . . . . . . . . . . . . 12. Intangible assets (amortizable only) . . . . . . . . . . . . . . (a) MINUS: Accumulated amortization . . . . . . . . . . . . 13. Other assets (attach statement) . . . . . . . . . . . . . . . . . 14. TOTAL ASSETS . . . . . . . . . . . . . . . . . . . . . . . . . LIABILITIES AND CAPITAL 15. Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Mortgages, notes, bonds payable in less than 1 year. 17. Other current liabilities (attach statement). . . . . . . . . . 18. Loans from stockholders . . . . . . . . . . . . . . . . . . . . . . 19. Mortgages, notes, bonds payable in 1 year or more . . 20. Other liabilities (attach statement) . . . . . . . . . . . . . . . 21. Capital stock: (a) Preferred stock . . . . . . . . . . . . . . (b) Common stock . . . . . . . . . . . . . . 22. Paid-in or capital surplus (attach statement) . . . . . . . . 23. Retained earnings - Appropriated (attach statement) . . 24. Retained earnings - Unappropriated . . . . . . . . . . . . . . 25. MINUS: Cost of treasury stock . . . . . . . . . . . . . . . . . . 26. TOTAL LIABILITIES AND CAPITAL . . . . . . . . . . Revised 11/2022 ( ) ( ) D-20 FORM, PAGE 5 *220200150002* Taxpayer Name: Taxpayer Identification Number: Schedule H-1 – Reconciliation of Income (Loss) per Books With Income (Loss) per Return 1. Net income per books. . . . . . . . . . . . . . . . . . . . $ 7. Income recorded on books this year and not included in this return (itemize). Tax-exempt interest $______________ 2. Federal income tax . . . . . . . . . . . . . . . . . . $ 3. Excess of capital losses over capital gains . . 4. Taxable income not recorded on books this year (itemize) . . . . . . . . . . . . . . . . . . . 8. Deductions on this tax return and not charged against book income this year (itemize). 5. Expenses recorded on books this year and not deducted on this return (itemize). (a) Depreciation . . . . . $ ______________ (a) Depreciation . . . . . . $_______________ (b) Depletion . . . . . . . . $ ______________ (b) Depletion . . . . . . . $_______________ 9. TOTAL of Lines 7 and 8 . . . . . . . . . . . . . . . . $ 10. Taxable Income (federal Form 1120, page 1, line 28 should equal Line 6 minus Line 9 of this Schedule.) $ 6. TOTAL of Lines 1 through 5. . . . . . . . . . . . . . . $ Schedule H-2 – Analysis of Unappropriated Retained Earnings per Books 1. Balance at beginning of year . . . . . . . . . . . . 5. Distributions: $ 2. Net income per books . . . . . . . . . . . . . . . . . 3. Other increases (itemize) . . . . . . . . . . . . . . . (a) Cash . . . . .. . . . . . . . . . (b) Stock . . . . . . . . . . . . . . (c) Property . .. . . . . . . . . . $ 6. Other decreases (itemize). 4. TOTAL of Lines 1, 2 and 3. $ 7. TOTAL of Lines 5 and 6. . . . . . . . . . . . . . . . $ 8. Balance at end of year (Line 4 minus Line 7). . $ Schedule I – Income from Rent Col. 6 Taxes, Interest Col. 4 Depreciation* or Amortization (Per Col. 5 Repairs and other Expenses* Col. 2 Kind of Col. 3 Gross Col. 1 Address of Property Property Amount of R ent Federal Form 4562) (Explain in Sch. I-1) (Explain in Sch._______ I-1) _______________________________________________________________________________________________________________________________ $ $ $ $ 1. ______________________________________________________________________________________________________________________________ _____ 2. ___________________________________________________________________________________________________________________________________ 3. ___________________________________________________________________________________________________________________________________ 4. ___________________________________________________________________________________________________________________________________ 5. ___________________________________________________________________________________________________________________________________ 6. TOTAL (Enter the total of Column 3 on D-20, Line 6. $ Enter total of Column 4, 5, and 6 on appropriate deduction lines.) $ $ $ *excludes federal depreciation and additional IRC §179 expenses. Schedule I-1 – Explanation of deductions claimed in Columns 5 and 6 of Schedule I. Column Column No. Explanation Amount No. Explanation Amount ______________________________________________________________________________________________________________________________________ $ $ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________________________ Revised 11/2022 D-20 FORM, PAGE 6 *220200160002* Taxpayer Name: Taxpayer Identification Number: * Schedule K- Disregarded Entities (Name and TIN for any single member limited liability company that is treated as a disregarded entity for District franchise tax purposes, whose income is included in the income reported on this return, and which is doing business in the District). (See instructions.) Disregarded Entity Name TIN Supplemental Information 1. STATE OR COUNTRY OF INCORPORATION 4. THE CORPORATION’S BOOKS ARE IN THE CARE OF – 6. 2.(a) DATE OF INCORPORATION 2.(b) 5. DATE BUSINESS BEGAN IN DC 3. IRS SERVICE CENTER WHERE FEDERAL RETURN WAS FILED FOR PERIOD COVERED BY THIS RETURN: LOCATED AT – During 2022, has the Internal Revenue Service made or proposed any adjustments to your federal income tax return, or did you file any amended returns with the IRS? YES NO If you have already provided OTR with a detailed statement, enter the date it was sent. If “YES”, please submit separately a detailed statement, unless previously submitted, to the address shown in the instructions under Amended returns. 7. Is this corporation unitary with another entity? YES NO If yes, explain: 8. Is this return made on the accrual basis? YES NO If no,, indicate basis used: us 9. Did you file a franchise tax return with DC for the year 2021? YES NO If no, state reason 10. Did you withhold DC income tax from wages paid to your DC resident employees during 2022? YES NO If no, state reason: 11. Did you file annual information returns, federal forms 1096 and 1099, relating to payment of dividends and interest for 2022? YES NO 12. (a) Has the business been terminated? YES NO YES NO YES NO (b) Have you moved out of DC? 13. Did you file an annual ballpark fee return? *Schedule J has been deleted. Revised 11/2022 If yes, explain and give date: Cash Basis MM/DD/YYYY Other (specify) Print Clear Government of the District of Columbia 2022 SCHEDULE UB Business Credits Important: Print in CAPITAL letters using black ink. Attach to your Form D-20 or D-30. Taxpayer Identification Number *222300210002* OFFICIAL USE ONLY Vendor ID# 0002 Fill in if FEIN Fill in if filing a D-20 Return Fill in if SSN Fill in if filing a D-30 Return Enter your business name D-20 Return Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax) 1 Economic Development Zone Incentives Credits (see worksheet). 1 $ 2 Qualified High Technology Company Credits from Part D, Line 4a, DC Form D-20CR. 2 3 Organ and Bone Marrow Donor Credit (see computation on reverse side). 3 4 Job Growth Incentive Act 4 $ $ $ .00 .00 .00 .00 5 Enter alternative fuel credits. See instructions 9 $ $ $ $ .00 .00 .00 .00 10 $ .00 $ 12 $ .00 .00 $ 14 5a Alternative fuel infrastructure. $ .00 $ .00 # of stations 5b Alternative fuel vehicle conversion. # of vehicles 6 Total alternative fuel credits. Add Lines 5a and 5b only and enter here. 7 8 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 7a 7 # of employees DC Low-Income Housing Tax Credit (see instructions). 8 6 9 Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 38. Refundable Credits 10 RESERVED 11 11 12 Total the refundable D-20 credits, enter here and on Form D-20, Line 41 d . D-30 Return Nonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax) 13 Economic Development Zone Incentives Credit (see worksheet). 13 14 Organ and Bone Marrow Donor Credit 15 Job Growth Incentive Act $ 15 $ .00 .00 .00 $ $ $ 20 $ .00 .00 .00 .00 16 lternative (see computation on reverse side) See instructions 16a Alternative fuel infrastructure. # of stations 16b Alternative fuel vehicle conversion. $ .00 $ .00 # of vehicles 17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here. 17 18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a 18 # of employees 19 DC Low-Income Housing Tax Credit (see instructions). 19 20 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 38. Refundable Credits 1 1 $ .00 2 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 41(d). 2 $ .00 Revised 08/2022 Schedule UB Instructions - Qualified High Technology Companies If you claim credits on Lines 2 above, attach a copy of your DC Form D-20CR to the D-20. Organ and Bone Marrow Donor Credit An employer who provides an employee with paid leave to donate an organ (up to 30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim a credit against the franchise tax. The credit is equal to 25% of the salary paid to the employee during the leave period. If you take the credit, you may not also deduct the salary paid to the donor employee for that period. This credit is not available if the employee is eligible for leave under the Family and Medical Leave Act of 1993. Organ and Bone Marrow Donor Credit — Computation — Column 1 Credit Category Column 2 Total Paid Leave Column 3 Leave Credit Calculation Organ Donor(s) Total Paid Leave Wages Col 2 ______________ amt. $_______________ x 25% ____________ $__________________ Bone Marrow Donor(s) Total Paid Leave Wages Col 2 ______________ amt. $_______________ x 25% ____________ Column 4 Total Credit $________________ $__________________ $________________ Total of Col. 4. Enter here and on Schedule UB.* $________________ *Line 3 of Schedule UB for D-20 filers Line 14 of Schedule UB for D-30 filers Employer-Assisted Home Purchase Tax Credit — Computation — 1. Number of Eligible Employees 2. Amount of Homeownership Assistance provided during this period to Eligible Employees ...........................x 50% 3. Tax Credit .............................................................................. (Cannot exceed Line 2 amount and limited to $2,500 per Eligible Employee) $ $ Enter amount from Line 3 on Line 7 of Schedule UB for D-20 filers, or Line 18 of Schedule UB for D-30 filers. Employer-Assisted Home Purchase Tax Credit An employer who provides homeownership assistance to eligible employees through a certified home purchase program may be eligible to claim a credit against the franchise tax if certain conditions are met. See instructions and DC Code Section 47-1807.07 for further details. Clear Print Government of the District of Columbia *222300310002* 2022 Important: Print in CAPITAL letters using black ink. NOTE: READ INSTRUCTIONS BEFORE COMPLETING THIS FORM Worldwide of Designated Agent YY Taxable year ending MM Number of members in the combined group Name of Designated Agent Telephone number Business mailing address line #1 Business mailing address line #2 City State A List the designated agent and all combined members B Identification Number C Was a separate DC franchise tax return filed in the prior year? Zip Code + 4 D Is the member new to the combined group? E Was gross income received from District sources? F Does the member have nexus in DC? Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Note: If more than 1 combined members, continue list on a separate sheet of paper. Revised 03/2022 Combined Group Members’ Schedule Instructions It is necessary to identify each member of the DC Combined Group subject to the franchise tax. Attach a copy of Federal Forms 851]Ê5471]Ê>˜`Ên™ÇxÊ­ˆ˜VÕ`ˆ˜}Ê-V…i`ՏiÊ®. File this schedule each year that a DC Combined Report is filed. Enter the number of members in the combined group. Column A - List the designated agent and all combined members included in the DC Combined Report. Column B - Give the />Ý«>ÞiÀÊIdentification Number (/N) for each member listed. Column C - Indicate if each member listed filed a separate DC franchise tax return in the prior tax year.Ê Column D - Indicate if any members are new to the DC Combined Group. Column E - Indicate if the member received gross income from DC sources. Column F - Indicate if the member has nexus in DC. Print Clear Government of the District of Columbia 2022 SCHEDULE Property Tax Important: Read eligibility requirements before completing. Print in CAPITAL letters using black ink. Credit *22SR00110002* OFFICIAL USE ONLY Taxpayer Identification Number Fill in Fill in if FEIN if SSN Fill in if filing a D-20 Return Fill in if filing a D-30 Return Vendor ID#0002 Sales and Use Tax Account Number Enter your business name Mailing address (number, street and suite number if applicable) City State Address of Zip Code +4 DC roperty (number, street and suite number if applicable) for which you are claiming the credit if different from above State City Zip Code +4 Certificate of Occupancy Permit Number If member of a Combined Group, Taxpayer Identification Number of Designated Agent Do not claim this credit if your qualified business is exempt from or receives any tax credits towards its real property tax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real property tax. The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporated business for a qualified retail owned location during the taxable year not to exceed $5,000; or 10% of the total rent paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed $5,000. Do not make claim if $2.5m or more. 2022 2022 2022 1 $ .00 $ .00 $ .00 $ .00 $ .00 Landlord’s name Landlord’s address (number and street) elephone number City State Zip Code +4 If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here. Square number Revised 08/2022 Suffix number Lot number Instruc�ons for Schedule SR Small Retailer Property Tax Relief Credit For taxable years beginning a�er December 31, 2017, a qualified corpora�on, or qualified unincorporated business, may claim a credit against corporate or unincorporated business franchise tax as follows: qualified unincorporated business; leased or owned by the qualified corpora�on/qualified unincorporated business; classified, in whole or in part, as Class 2 Property as defined in DC Code §47-813; and has obtained a Cer�ficate of Occupancy for commercial use. Tax-Exempt and Government Proper�es i a tax credit equal to 10% of the total rent paid by the corpora�on/unincorporated business for a qualified rental retail loca�on during the taxable year not to exceed $5,000: or a tax credit equal to the total Class 2 real property taxes paid by the qualified corpora�on/unincorporated qualified business for a qualified retail owned loca�on during the taxable year not to exceed the lesser of the real property tax paid during the taxable year or $5,000. The credit in any one taxable year may exceed the qualified corpora�on/qualified unincorporated business’s franchise tax liability, including any minimum tax due for that taxable year and is refundable to the qualified corpora�on/qualified unincorporated business claiming the credit. The credit shall not apply if the qualified corpora�on/qualified unincorporated business is exempt from or receives any tax credits towards its real property tax or the qualified rental retail loca�on or qualified owned retail loca�on is otherwise exempt from real property tax. Qualified Corpora�on/Qualified Unincorporated Business Defined The term “qualified corpora�on” or “qualified unincorporated business” means a corpora�on or unincorporated business that: is engaged in the business of making sales at retail and files a sales tax return reflec�ng those sales; has less than $2,500,000 in federal gross receipts or sales; and is current on all District tax filings and payments. Qualified Retail Rental Loca�on/Qualified Retail Owned Loca�on Defined The term “qualified retail rental loca�on” or “qualified retail owned loca�on” means a building or part of a building in the District that during the taxable year is: a in Line Instruc�ons Line 1 Enter the total amount of federal gross receipts or sales. If you have federal gross receipts or sales of $2.5 million or more you are ineligible to claim the credit. Line 2 If you are a tenant, enter the amount of rent paid on the qualified retail rental loca�on in taxable year 2022. Line 3 If you are an owner, enter the amount of Class 2 real property taxes paid on the qualified retail owned loca�on in 2022, or, if you are a tenant, enter the amount of 10% of the rent paid on the qualified retail rental loca�on in taxable year 2022. Line 4 The credit limit is $5,000. Line 5 Enter the smaller of Line 3 or Line 4 on Line 5. This is the amount of the credit that may be claimed. Enter the Line 5 amount on Schedule UB, Line 11 if incorporated, or Line 21 if unincorporated. Line 6 For the qualified retail loca�on, enter the Owner or Landlord’s name, address and telephone number. Line 7 If the property is a qualified retail owned loca�on, enter the Square number, Suffix number and Lot number for the property as it appears on your real property tax bill or assessment. Note: In addi�on to other requirements as listed above, all businesses must have a sales and use tax account with OTR and file all required returns in order to qualify for this credit. The Schedule SR cannot be filed as a standalone return. It must be filed with Schedule UB and the D-20 Corporation Franchise Tax Return, or D-30 Unincorporated Franchise Tax Return, as applicable. A business with mul�ple loca�ons in the District may claim the credit for only one property owned or leased.
Extracted from PDF file 2022-district-of-columbia-form-d-20.pdf, last modified January 2022

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

We last updated the Corporation Franchise Tax Return in February 2023, and the latest form we have available is for tax year 2022. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the District of Columbia Office of Taxpayer Revenue. 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-20.

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

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


Form Sources:

District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form D-20 from the Office of Taxpayer Revenue in February 2023.

Show Sources >

Form D-20 is a District of Columbia Corporate Income Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.

About the Corporate Income Tax

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

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

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

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

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



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