[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301354-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301354-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","district-of-columbia-dc-corporation-franchise-tax-forms-and-instructions-revised-112025","District of Columbia (DC) Corporation Franchise Tax Forms and Instructions - Revised 11/2025","","District of Columbia corporation franchise tax forms and instructions for filing and payment guidance, including electronic payment requirements and voucher usage for the D-20 process. Covers key updates for Tax Year 2025 such as filing deadlines, new electronic copy filing requirements (OTR Tax Notice 2025-01), conformity and interest inclusion rules, capital gains treatment, business interest expense limits, and specific credits and fee name changes. Also provides reminders on accurate business registration, e-filing through MeF, online registration policies, LIHTC registration, and restrictions on International ACH Transactions.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/district-of-columbia-dc-corporation-franchise-tax-forms-and-instructions-revised-112025/301354/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/district-of-columbia-dc-corporation-franchise-tax-forms-and-instructions-revised-112025/301354.png","ImageObject",442,249,{"name":42,"@type":43},"Franzy","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What are the electronic payment requirements for D-20?","Question",{"text":62,"@type":63},"Any payment exceeding $5,000 per period must be paid electronically. Payments can be made via ACH Debit, ACH Credit, or credit card, and the D-20 voucher (D-20P) should be used.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is the D-20 filing deadline for Tax Year 2025?",{"text":67,"@type":63},"For Tax Year 2025, the filing deadline is April 15, 2026. Fiscal year filers must file on the 15th day of the 4th month after the close of the fiscal year, and exempt organizations on the 15th day of the 5th month after the end of their tax year.",{"name":69,"@type":60,"acceptedAnswer":70},"Who must submit an electronic copy of their federal income tax return starting for taxable years beginning January 1, 2025?",{"text":71,"@type":63},"Persons required include certain corporations, affiliated-group members, unincorporated businesses, partnerships, and fiduciaries of estates or trusts when their worldwide gross income and the District-apportioned amounts exceed specified thresholds.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301354,1790200816,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},2336478945519,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","2025  \nD-20  \nDistrict of Columbia (DC) Corporation Franchise Tax Forms and Instructions  \nSimpler. Faster. Safer.  \n• Any payment that exceeds $5,000 per period must be paid electronically.  \n• Make tax payments electronically with ACH Debit, ACH Credit and Credit Card. If electronic payments are made using ACH Credit, [please visit](please visit MyTax.DC.gov)[ ](please visit MyTax.DC.gov)[MyTax.DC.gov](please visit MyTax.DC.gov)[ ](please visit MyTax.DC.gov)[for instructions in the Electronic Funds Transfer](for instructions in the Electronic Funds Transfer) ([EFT](EFT)) [guide](guide).  \n• When making a payment with your D-20 please use the voucher (D-20P) that is provided.  \nRevised 11/2025  \nWhat’s New:  \n• Filing Deadline-For Tax Year 2025 , the filing deadline is April 15, 2026. The filing deadline for fiscal year filers is the 15th day of the 4th month following the close of your fiscal year. Exempt organizations must file their return by the 15th day of the 5th month after the end of their tax year.  \n• New Filing Requirement-OTR Tax Notice 2025-01. For taxable years beginning January 1, 2025, the following persons will be required to submit an electronic copy of their federal income tax return, including any schedules or other information provided to the Internal Revenue Service for the corresponding tax year or period:  \n• Corporations with gross income for the taxable year exceeding $2,500,000 worldwide, and $50,000 apportioned to the District;  \n• Corporations who are members of an affiliated group with gross income for the taxable year exceeding $2,500,000 worldwide, and $50,000 apportioned to the District;  \n• Unincorporated businesses gross income for the taxable year exceeding $2,500,000 worldwide, and $50,000 apportioned to the District;  \n• Partnerships with gross income for the taxable year exceeding $2,500,000 worldwide, and $50,000 apportioned to the District; or  \n• Fiduciaries of an estate or trust with gross income for the taxable year exceeding $1,000,000 .  \n• DC Income and Franchise Tax Conformity Act of 2025-Certain tax provisions from the federal One Big Beautiful Bill Act (OBBBA) will not apply to District corporation income franchise tax such as immediate expensing of domestic research and experimental expenditures, additional depreciation of qualified production property, and changes to the limitation on business interest deduction.  \n• Interest obligations-Income from interest obligations of other states and their political subdivisions must be included in District gross income. However, interest earned on obligations of the District or a territory of the United States, as well as obligations issued by DC Water, the Washington Metropolitan Area Transit Authority (WMATA), and the District of Columbia Housing Finance Agency (DCHFA) remain exempt.  \n• Capital gains on qualified small business stocks-The capital gains from the sale or exchange of\"qualified small business stock\", as defined under Internal Revenue Code § 1202, will be included in District gross income. The gross income exclusion under § 1202 does not apply.  \n• Calculation of limitation of business interest expenses-When computing the limitation of business interest expenses under IRC § 163, the \"adjusted taxable income\" shall not include any subtractions for depreciation, amortization, or depletions of property. Additionally, the \"floor plan financing interest\"expense as defined under IRC § 163(j) shall not apply.  \n• Small Retailer Property Tax Relief Credit-The maximum credit increased from $10,000 to $10,100 . The threshold limit of federal gross receipts or sales to claim this credit increased from less than $3.0 million to $3,041,000 . See Schedule SR and instructions included in this booklet for more details.  \n• Sports Facilities Fee-Effective October 1, 2025, the \"Ballpark Fee\" is re-named the \"Sports Facilities Fee\". This is a name change only. There are no changes to the fee calculation or payment schedule.  \n• FAS 109 De","cbCaiuEjuYfWv4fT","https://ap.wps.com/l/cbCaiuEjuYfWv4fT","pdf",6794061,68,"English","# What’s New\n## Filing Deadline and OTR Tax Notice 2025-01\n## Conformity, Interest, Capital Gains, and Interest Expense Limitations\n## Credits and Fee Name Changes\n# Reminders\n## General Instructions and MeF e-Filing\n## Business Registration Policy and LIHTC Registration\n## International ACH Transaction (IAT) Restriction","[{\"question\":\"What are the electronic payment requirements for D-20?\",\"answer\":\"Any payment exceeding $5,000 per period must be paid electronically. Payments can be made via ACH Debit, ACH Credit, or credit card, and the D-20 voucher (D-20P) should be used.\"},{\"question\":\"What is the D-20 filing deadline for Tax Year 2025?\",\"answer\":\"For Tax Year 2025, the filing deadline is April 15, 2026. Fiscal year filers must file on the 15th day of the 4th month after the close of the fiscal year, and exempt organizations on the 15th day of the 5th month after the end of their tax year.\"},{\"question\":\"Who must submit an electronic copy of their federal income tax return starting for taxable years beginning January 1, 2025?\",\"answer\":\"Persons required include certain corporations, affiliated-group members, unincorporated businesses, partnerships, and fiduciaries of estates or trusts when their worldwide gross income and the District-apportioned amounts exceed specified thresholds.\"}]","District of Columbia (DC) Corporation Franchise Tax Forms and Instructions - Revised 11/2025 | PDF",1789781289,24]