Obligare / States / District of Columbia / DC personal property tax return
District of Columbia · Form FP-31

DC personal property tax return

File Form FP-31 reporting the furniture, computers and equipment the business uses in DC as of July 1, by July 31.

When
By July 31 each year.
Agency
DC Office of Tax and Revenue
Form
Form FP-31
Applies to
Every company based in or operating in District of Columbia.
Fee
$3.40 per $100 of value above the $225,000 exemption; most small businesses owe nothing but still file
If missed
5% a month late, up to 25%, plus interest
Source
otr.cfo.dc.gov, read October 22, 2026
J
Jay explains

A business with tangible personal property in the District, computers, furniture and equipment, files a personal property tax return by July 31 each year reporting what it held on July 1. The first $225,000 of value is exempt, so most small businesses pay nothing, but the return is still due.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in District of Columbia

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An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
District of Columbia keys its report to this date. Add it and the calendar places it.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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