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District of Columbia Unincorporated Business Tax Return
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Extracted from PDF file 2024-district-of-columbia-form-d-30.pdf, last modified November 2024Unincorporated Business Tax Return
Print Clear 2024 *240300110002* Vendor ID# 0002 Fill in if 52-53 week filer . . . . . . . . . . Add Lines 3-10. . . . . . . . . . . . . 09/2024 *240300120002* D-30 FORM, PAGE 2 22 23 Add Lines 12-23. . . 24 2 25 2 2 2 2 2 TAXABLE INCOME .00 23 24 2 2 2 34 3 33 3 income. 3 3 . $ .00 $ .00 3 $ 33 $ .00 .00 34 . 3 . . . . 3 3 3 Tax: 8.25% of Line 36. 3 3 Nonrefundable credits from Schedule UB, Line 20 3 .00 $ 3 3 $ $ $ 2024 42 If this is an amended 2024 4 43 43 44 4 4 4 3 4 4 $ $ $ $ $ 3 2025 $ 4 09/2024 .00 .00 .00 .00 .00 .00 Add Lines 29 and 30. 33 ENTER DOLLAR AMOUNTS ONLY $ 2 33 $ $ $ $ $ 2 3 32 TAX, PAYMENTS AND CREDITS $ . . .00 .00 .00 .00 .00 .00 .00 .00 . .00 *240300130002* 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 09/2024 D-30 FORM, PAGE 4 *240300140002* 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: .00 DC APPORTIONMENT FACTOR: DC Apportionment Factor Column 2: in DC .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 09/2024 and enter the name and phone number of that person. See instructions. D-30 FORM, PAGE 5 *240300150002* 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. 09/2024 2 D-30 FORM, PAGE 6 SUPPLEMENTAL INFORMATION 2024, and Revenue. See instructions for address. 2024? 2024? 2023? 09/2024 Print Clear Government of the District of Columbia Worldwide Combined Reporting Election Form Taxpayer Identification Number of Designated Agent *242300110002* Taxable Year YYYY Name of Designated Agent Worldwide Telephone number Business address line #1 Business address line #2 City State Zip code +4 • In accordance with the provisions of DC Official Code § 47-1810.07 and the combined reporting regulations, election is hereby made to report on a worldwide unitary combined basis. • A worldwide unitary combined reporting election is binding for and applicable to the tax year it is made and all years thereafter for a period of ten years. • It may be withdrawn or reinstituted after withdrawal, prior to the expiration of the ten-year period, only upon written request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy and only with the written permission from the DC Office of Tax and Revenue. • Upon the expiration of the ten-year period, a taxpayer may withdraw from the worldwide unitary combined reporting election. • Withdrawal must be made in writing within one year of the expiration of the election and is binding for a period of ten years, subject to the same conditions as applied to the original election. Date Beginning Tax Period: MMDDYYYY Date Ending Tax Period: MMDDYYYY Authorized Signature Printed Name Date Under penalties of law, I declare that the designated agent has authorized me to sign on behalf of all members of the combined group, and that I have examined this form and the information contained herein is, to the best of my knowledge and belief, correct and complete. Revised 04/2024 Print Clear Government of the District of Columbia *242300310002* 2024 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 04/2024 Print Clear Government of the District of Columbia 2024 SCHEDULE UB Business Credits Important: Print in CAPITAL letters using black ink. Attach to your Form D-20 or D-30. Taxpayer Identification Number *242300210002* 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 5a Alternative fuel infrastructure. 9 $ $ $ $ $ .00 .00 .00 .00 .00 10 $ .00 $ 12 $ .00 .00 $ 14 5b Alternative fuel vehicle conversion. 6 7 $ .00 $ .00 # of stations # of vehicles Add Lines 5a and 5b only and enter here. 5 DHCD Rental Accommodations Division Housing Provider Credit (see instructions) 6 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 7a 7 # of employees 8 8 DC Low-Income Housing Tax Credit (see instructions). 9 Total the nonrefundable D-20 credits (Lines 1-8), 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 $ .00 .00 .00 $ 17 $ 18 $ 19 $ 20 $ .00 .00 .00 .00 .00 (see computation on reverse side) 15 Job Growth Incentive Act 16 Enter alternative fuel credits. See instructions 16a Alternative fuel infrastructure. 16b Alternative fuel vehicle conversion. $ .00 $ .00 # of stations # of vehicles Add Lines 16a and 16b only and enter here. 17 DHCD Rental Accommodations Division Housing Provider Credit (see instructions) 18 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a # of employees 19 DC Low-Income Housing Tax Credit (see instructions). 20 Total the nonrefundable D-30 credits (Lines 13-19), enter here and on Form D-30, Line 38. Refundable Credits 16 1 1 $ .00 2 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 41(d). 2 $ .00 Revised 08/2024 Schedule UB Instructions - Qualified High Technology Companies If you claim credits on Line 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 take a deduction for 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.* $0 $________________ *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. Print Form Clear Form Government of the District of Columbia 2024 SCHEDULE Property Tax Important: Read eligibility requirements before completing. Print in CAPITAL letters using black ink. Credit *24SR00110002* 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 if 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 $10,000; or 10% of the total rent paid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed $10,000. Do not make claim if $3m or more. 1 .00 $ .00 2024 2024 2024 .00 1 0 0 0 0 .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 06/2024 Suffix number Lot number
Form D-30
More about the District of Columbia Form D-30 Corporate Income Tax Tax Return TY 2024
We last updated the Unincorporated Business Tax Return in February 2025, so this is the latest version of Form D-30, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form D-30 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
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TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms. 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 2025.
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 eleven 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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