Obligare / States / District of Columbia / DC unincorporated business franchise tax return
District of Columbia · Form D-30

DC unincorporated business franchise tax return

File Form D-30 if the business had DC gross receipts over $12,000.

When
By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency
DC Office of Tax and Revenue
Form
Form D-30
Applies to
Partnerships and LLCs taxed as partnerships, sole proprietorships and single member LLCs registered in District of Columbia.
Fee
Tax on DC net income, $250 minimum ($1,000 if DC gross receipts exceed $1 million)
If missed
5% a month late, up to 25%, plus interest
Source
otr.cfo.dc.gov, read October 22, 2026
J
Jay explains

DC taxes unincorporated businesses, including LLCs and partnerships, through the unincorporated business franchise tax on Form D-30, due by the 15th day of the fourth month after the year ends, once DC gross receipts exceed $12,000. Businesses whose income comes mainly from the owners' personal services are exempt, which covers many consultants.

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

District of Columbia biennial reportDistrict of Columbia biennial reportDistrict of Columbia biennial reportDistrict of Columbia nonprofit biennial reportDC charitable solicitation license renewalDC corporation franchise tax returnDC basic business license renewalDC personal property tax returnDistrict of Columbia corporate estimated tax paymentDistrict of Columbia personal income tax return with business incomeDistrict of Columbia unemployment insurance wage reportDistrict of Columbia annual withholding reconciliation

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