District of Columbia sole proprietorship compliance calendar 2027: the filings and due dates
The federal and District of Columbia filings a sole proprietorship based in District of Columbia owes in 2027, assuming a calendar year, no employees, and no other states, and no revenue figure, which hides the lines that depend on one. Change any of that below and the calendar changes with it.
January 2027
April 2027
June 2027
July 2027
September 2027
No fixed date
- Beneficial ownership report: not required for US formed companies: Nothing to file. Companies formed in a US state are exempt. A company formed under foreign law and registered to do business in a US state still reports.
- DC basic business license renewal: Keep the basic business license current: it runs two or four years and renews by the end of the month before the month it was issued. Add the renewal date as your own date.
The calendar grows with the company
- If you pay independent contractors: 1099-NEC forms to contractors and the IRS
- If you run payroll yourself instead of through a provider: Federal payroll tax deposit, DC Paid Family Leave contributions, District of Columbia annual withholding reconciliation, District of Columbia unemployment insurance wage report, Annual federal unemployment tax return, Federal unemployment tax deposit, Quarterly federal payroll tax return, W-2 forms to employees and the SSA
- If you collect sales tax in District of Columbia: District of Columbia sales tax return
- If you offer a retirement plan: Annual retirement plan return, Summary annual report to plan participants
- If you reach 50 employees: DC Paid Family Leave contributions, District of Columbia annual withholding reconciliation, District of Columbia unemployment insurance wage report, Annual federal unemployment tax return, Post the OSHA injury and illness summary, Quarterly federal payroll tax return, W-2 forms to employees and the SSA, Health coverage statements to employees, Submit injury and illness data to OSHA, Health coverage returns to the IRS
- If you hold a bank account outside the US: Report of foreign bank and financial accounts
- If you pay people or companies outside the US: Withholding returns for payments to foreign persons
Each filing, in plain English
Owner's estimated tax payment
When: on April 15, June 15, September 15, January 15. Where: IRS (Form 1040-ES). If missed: An underpayment penalty computed on Form 2210, charged as interest on each short installment.
A sole proprietor or single member LLC owner pays income tax and self employment tax on the business profit through their own return, and the IRS wants it paid during the year. An owner who expects to owe $1,000 or more pays in four installments: April 15, June 15, September 15 and January 15 of the following year. Withholding from a job or a spouse's salary counts toward the total.
Business income on the owner's personal return
When: by April 15 each year. Where: IRS (Form 1040, Schedule C and Schedule SE). If missed: 5% of the unpaid tax for each month late, up to 25%, plus interest.
A sole proprietorship or single member LLC has no return of its own. Its income and expenses go on Schedule C with the owner's personal return, due April 15, and the owner pays self employment tax on the net profit through Schedule SE. An LLC owned by a person outside the United States is different: see the nonresident owner's return.
DC unincorporated business franchise tax return
When: by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). Where: DC Office of Tax and Revenue (Form D-30). 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.
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.
District of Columbia personal income tax return with business income
When: by April 15 each year. Where: DC Office of Tax and Revenue.
A sole proprietorship or single member LLC reports its income on the owner's District of Columbia personal return, due April 15 each year in step with the federal Form 1040.
DC personal property tax return
When: by July 31 each year. Where: DC Office of Tax and Revenue (Form FP-31). 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.
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.
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