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District of Columbia Unincorporated Business Tax Return
Extracted from PDF file 2022-district-of-columbia-form-d-30.pdf, last modified December 2021Unincorporated Business Tax Return
Print Clear 2022 *220300110002* OFFICIAL USE ONLY Vendor ID # 0002 . . . . . . . . . . 10 . . . . . . . . . . . . 11/2022 *220300120002* D-30 FORM, PAGE 2 22 23 3 . . 24 2 25 2 2 2 2 2 TAXABLE INCOME .00 23 24 2 2 2 33 34 3 33 3 income. 3 3 3 ENTER DOLLAR AMOUNTS ONLY . .00 $ .00 $ .00 3 $ 33 $ .00 .00 34 . 3 . . . . 3 3 3 3 3 3 .00 $ 3 3 2022 42 If this is an amended 2022 4 43 43 44 4 4 4 3 4 4 $ $ $ $ $ $ $ $ 3 2023 $ 4 11/2022 .00 .00 .00 .00 .00 $ 2 33 $ $ $ $ $ 2 3 32 TAX, PAYMENTS AND CREDITS $ . . .00 .00 .00 .00 .00 .00 .00 .00 . .00 *220300130002* D-30 FORM, PAGE 3 Schedule A - COST OF GOODS SOLD 1. 2. 3. 4. 5. 6. 7. 8. Cost of goods sold (Line 6 minus Line 7). Enter here and on D-30, Line 2. Method of inventory valuation used __________________________________________________________________ Schedule B - CONTRIBUTIONS AND/OR GIFTS Schedule C - TAXES 1 TOTAL Schedule E - INTEREST EXPENSE 11/2022 D-30 FORM, PAGE 4 *220300140002* 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. Column 1 TOTAL SALES FACTOR: Column 2 in DC .00 DC APPORTIONMENT FACTOR: DC Apportionment Factor .00 . Schedule G - Other allowable deductions TOTAL 2 Schedule H - Income not reported Schedule - Disregarded Entities To authorize another person to discuss this return with OTR, fill in here PLEASE SIGN HERE PAID PREPARER ONLY 11/2022 and enter the name and phone number of that person. See instructions. D-30 FORM, PAGE 5 *220300150002* LIABILITIES AND CAPITAL ASSETS Schedule I - BALANCE SHEETS Schedule J - DISTRIBUTION AND RECONCILIATION OF NET INCOME (OR LOSS) Col. Col. Col. Col. 4 5 6 7 - See Instructions. See Instructions. Any loss amount from Line 31 of D-30. Enter the difference between Line 25 and Line 31 of D-30. 11/2022 2 D-30 FORM, PAGE 6 SUPPLEMENTAL INFORMATION 2022, 2022? 2022? 2021? 11/2022 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>`ÊnÇxÊVÕ`}Ê-V i`ÕiÊ®. 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.
Form D-30
More about the District of Columbia Form D-30 Corporate Income Tax Tax Return
We last updated the Unincorporated Business 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-30.
| Form Code | Form Name |
|---|---|
| Form D-30ES | Declaration of Estimated Tax for Unincorporated Business |
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-30 from the Office of Taxpayer Revenue in February 2023.
Form D-30 is a District of Columbia Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of District of Columbia Form D-30
We have a total of nine past-year versions of Form D-30 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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