Business Tax Deadlines

State filing information

District of Columbia

Business tax filing in District of Columbia: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against District of Columbia Office of Tax and Revenue (OTR). 10 sources.

Corporate income tax return

April 15
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...

Partnership / S corporation returns

April 15
Partnerships April 15; Same for S corporations

Sales tax return

20th of the following month
sales and use tax · Assigned by OTR based on sales and use tax liability per period

Other business taxes

2 taxes
Unincorporated Business Franchise Tax (Form D-30); Ballpark Fee (Form FR-1500)

District of Columbia Office of Tax and Revenue

Other business taxes

TaxWho owes itDue
Unincorporated Business Franchise Tax (Form D-30)Any person or entity (partnership, LLC, sole proprietor, etc.) engaged in a trade or business in DC with DC gross income over $12,000; 8.25% of DC taxable income,...15th day of the 4th month after the tax year closes (April 15 for calendar year)
Ballpark Fee (Form FR-1500)Referenced in the D-20/D-30 booklets as a separate annual fee return for certain DC businesses (gross-receipts based); eligibility threshold and amounts not verified here–

Rules in full

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.

What we could not confirm. Ballpark fee threshold/due date not verified (D-20 booklet only references FR-1500). The monthly filing threshold (above $1,200) is inferred from the quarterly/annual definitions in the FR-800 instructions rather than stated verbatim. OTR's unincorporated business forms page lists the FR-130 extension for fiscal filers as the 'third month' in one line, an apparent typo versus the 'fourth month' elsewhere. The October 1, 2026 rate increase is from a secondary source only.

Minimum wage in District of Columbia

State minimum wage

$18.40
Since July 1, 2026

Next change

Indexed adjustment July 1, 2027, amount TBA
CPI-U, Washington Metropolitan Statistical Area (annual average increase) · adjusts July 1

Tipped and local

Tipped cash wage $10.30
No local ordinances found

Checked 2026-09-02 against D.C (D.C). All scheduled minimum wage increases.

Federal dates that apply in District of Columbia

  1. NOV2Mon
    Employers (Payroll)
    FUTA deposit, Q3 2026 (if liability exceeds $500)
  2. NOV2Mon
    Employers (Payroll)
    Form 941, Q3 2026 (employer's quarterly return)
  3. NOV16Mon
    Tax-Exempt Organizations
    Form 990 extended return (Form 8868), tax year 2025
  4. DEC15Tue
    C-Corporations
    Q4 2026 corporate estimated tax (Form 1120-W)
  5. JAN15Fri
    Individuals & Sole Proprietors
    Q4 2026 estimated tax payment (Form 1040-ES)
  6. FEB1Mon
    Employers (Payroll)
    FUTA deposit, Q4 2026 (if liability exceeds $500)

All 2026 federal deadlines

Sources

  1. https://otr.cfo.dc.gov/page/business-tax official
  2. https://otr.cfo.dc.gov/page/franchise-tax-faqs official
  3. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D-20_Book_121824.pdf official
  4. https://otr.cfo.dc.gov/page/dc-business-franchise-tax-rates official
  5. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D-65_Book_121824.pdf official
  6. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2024_D30_Book_121824.pdf official
  7. https://otr.cfo.dc.gov/page/unincorporated-business-franchise-tax-forms official
  8. https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs official
  9. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/2025%20FR800MQA%20instructions%20v1.0%20_Final_08232024.pdf official
  10. https://www.salestaxinstitute.com/jurisdiction/district-of-columbia

Checked 2026-09-01; researcher confidence 0.85. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.