District of Columbia

Corporate income tax

Corporation Franchise Tax Return (Form D-20) due the 15th day of the 4th month after the tax year closes; 8.25% of DC taxable income with a minimum tax of $250 (DC gross receipts $1 million or less) or $1,000 (over $1 million). S corporations are treated as C corporations and file D-20.

Extension. 6-month extension via Form FR-120 filed by the return due date (extended due date the 15th day of the 10th month, October 15); federal extension...

Partnerships and S corporations

DC taxes S corporations at entity level as C corporations (8.25%, $250/$1,000 minimum). Unincorporated businesses (partnerships/LLCs/sole proprietors) with DC gross income over $12,000 pay the unincorporated business franchise tax at 8.25% (professional-service and certain other exemptions apply). No separate PTE election.

Sales and use tax

Due date. Returns and payments (FR-800M/Q/A) are due by the 20th day of the month following the end of the monthly, quarterly or annual period; annual filers file by October 20.

Filing frequency. Assigned by OTR based on sales and use tax liability per period; MyTax.DC.gov selects the correct FR-800 form. New registrants start quarterly; marketplace facilitators must file monthly.

Thresholds. Annual (FR-800A): liability of $200 or less per period; quarterly (FR-800Q): $201 to $1,200 per period; monthly (FR-800M): above $1,200 (and all marketplace facilitators).

Prepayments. None identified.

Notes

Unlike most states, DC taxes S corporations as C corporations and taxes unincorporated businesses at entity level. Sales Tax Institute reports the general sales tax rate rises from 6% to 7% on October 1, 2026 (secondary source only; not verified on OTR pages). The biennial report is filed with DLCP and was not chased.