District of Columbia Form D-30 (Unincorporated Business Tax Return) (2024)

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Unincorporated Business Tax Return
Form D-30
PrintClear2022*220300110002*OFFICIAL USE ONLYVendor ID # 0002..........10............11/2022*220300120002*D-30 FORM, PAGE 222233..2422522222TAXABLE INCOME.00232422233343333income.333ENTER DOLLAR AMOUNTS ONLY..00$.00$.003$33$.00.0034.3....333333.00$33202242 If this is an amended 20224434344444344$$$$$$$$32023$411/2022.00.00.00.00.00$233$$$$$2332TAX, PAYMENTS AND CREDITS$...00.00.00.00.00.00.00.00..00*220300130002*D-30 FORM, PAGE 3Schedule A - COST OF GOODS SOLD1.2.3.4.5.6.7.8. Cost of goods sold (Line 6 minus Line 7). Enter here and on D-30, Line 2.Method of inventory valuation used __________________________________________________________________Schedule B - CONTRIBUTIONS AND/OR GIFTSSchedule C - TAXES1TOTALSchedule E - INTEREST EXPENSE11/2022D-30 FORM, PAGE 4*220300140002*Schedule F - DC apportionment factor (See instructions) Note: If this is a combined report do not use Schedule F to derive the apportionment factor for the group.Leave Schedule F blank. Use Combined Reporting Schedule 2A, Line 9 instead.Column 1 TOTALSALES FACTOR:Column 2 in DC.00DC APPORTIONMENT FACTOR:DC ApportionmentFactor.00.Schedule G - Other allowable deductionsTOTAL2Schedule H - Income not reportedSchedule- Disregarded EntitiesTo authorize another person to discuss this return with OTR, fill in herePLEASESIGNHEREPAIDPREPARERONLY11/2022and enter the name and phone number of that person. See instructions.D-30 FORM, PAGE 5*220300150002*LIABILITIES AND CAPITALASSETSSchedule I - BALANCE SHEETSSchedule J - DISTRIBUTION AND RECONCILIATION OF NET INCOME (OR LOSS)Col.Col.Col.Col.4567-See Instructions.See Instructions.Any loss amount from Line 31 of D-30.Enter the difference between Line 25 and Line 31 of D-30.11/20222D-30 FORM, PAGE 6SUPPLEMENTAL INFORMATION2022,2022?2022?2021?11/2022PrintClearGovernment of theDistrict of Columbia2022 SCHEDULE UBBusiness CreditsImportant: Print in CAPITAL letters using black ink.Attach to your Form D-20 or D-30.Taxpayer Identification Number*222300210002*OFFICIAL USE ONLYVendor ID# 0002Fill inif FEINFill inif filing a D-20 ReturnFill inif SSNFill inif filing a D-30 ReturnEnter your business nameD-20 ReturnNonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)1Economic Development Zone Incentives Credits (see worksheet).1$2Qualified High Technology Company Credits from Part D, Line 4a, DC Form D-20CR.23Organ and Bone Marrow Donor Credit (see computation on reverse side).34Job Growth Incentive Act4$$$.00.00.00.005Enter alternative fuel credits. See instructions9$$$$.00.00.00.0010$.00$12 $.00.00$145a Alternative fuel infrastructure.$.00$.00# of stations5b Alternative fuel vehicle conversion.# of vehicles6Total alternative fuel credits. Add Lines 5a and 5b only and enter here.78Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 7a7# of employeesDC Low-Income Housing Tax Credit (see instructions).869Total the nonrefundable D-20 credits, enter here and on Form D-20, Line 38.Refundable Credits10RESERVED111112 Total the refundable D-20 credits, enter here and on Form D-20, Line 41 d .D-30 ReturnNonrefundable Credits (Nonrefundable Credits may not be applied against the required minimum tax)13 Economic Development Zone Incentives Credit (see worksheet).1314 Organ and Bone Marrow Donor Credit15 Job Growth Incentive Act$15 $.00.00.00$$$20 $.00.00.00.0016lternative(see computation on reverse side)See instructions16a Alternative fuel infrastructure.# of stations16b Alternative fuel vehicle conversion.$.00$.00# of vehicles17 Total alternative fuel credits. Add Lines 16a and 16b only and enter here.1718 Employer-assisted Home Purchase Tax Credit (see computation on reverse side). 18a18# of employees19 DC Low-Income Housing Tax Credit (see instructions).1920 Total the nonrefundable D-30 credits, enter here and on Form D-30, Line 38.Refundable Credits11$.002 otal the refundable D- 0 credits, enter here and on Form D- 0, Line 41(d).2$.00Revised 08/2022Schedule UB Instructions - Qualified High Technology CompaniesIf you claim credits on Lines 2 above, attach a copy of your DC Form D-20CR to the D-20.Organ and Bone Marrow Donor CreditAn employer who provides an employee with paid leave to donate an organ (up to30 days leave) or to donate bone marrow (up to 7 days leave) is eligible to claim acredit against the franchise tax. The credit is equal to 25% of the salary paid to theemployee during the leave period. If you take the credit, you may not also deductthe salary paid to the donor employee for that period. This credit is not available ifthe employee is eligible for leave under the Family and Medical Leave Act of 1993.Organ and Bone Marrow Donor Credit— Computation —Column 1Credit CategoryColumn 2Total Paid LeaveColumn 3Leave Credit CalculationOrgan Donor(s)Total Paid LeaveWagesCol 2 ______________amt.$_______________x 25% ____________$__________________Bone MarrowDonor(s)Total Paid LeaveWagesCol 2 ______________amt.$_______________x 25% ____________Column 4Total Credit$________________$__________________$________________Total of Col. 4.Enter here andon Schedule UB.*$________________*Line 3 of Schedule UB for D-20 filersLine 14 of Schedule UB for D-30 filersEmployer-Assisted Home Purchase Tax Credit— Computation —1. Number of Eligible Employees2. Amount of Homeownership Assistance providedduring this period to Eligible Employees ...........................x 50%3. Tax Credit ..............................................................................(Cannot exceed Line 2 amount and limited to $2,500 per EligibleEmployee)$$Enter amount from Line 3 onLine 7 of Schedule UB for D-20 filers, orLine 18 of Schedule UB for D-30 filers.Employer-Assisted Home Purchase Tax CreditAn employer who provides homeownership assistance to eligible employeesthrough a certified home purchase program may be eligible to claim a creditagainst the franchise tax if certain conditions are met. See instructions andDC Code Section 47-1807.07 for further details.ClearPrintGovernment of theDistrict of Columbia*222300310002*2022Important: Print in CAPITAL letters using black ink.NOTE: READ INSTRUCTIONS BEFORECOMPLETING THIS FORMWorldwideof Designated AgentYYTaxable year ending MMNumber of members in the combined groupName of Designated AgentTelephone numberBusiness mailing address line #1Business mailing address line #2CityStateAList the designated agent and allcombined membersBIdentification NumberCWas a separateDC franchise taxreturn filed in theprior year?Zip Code + 4DIs the member newto thecombined group?EWas gross incomereceived fromDistrict sources?FDoes the memberhave nexus in DC?YesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesNote: If more than 1 combined members, continue list on a separate sheet of paper.Revised 03/2022Combined Group Members’ ScheduleInstructionsIt is necessary to identify each member of the DC Combined Group subject to the franchise tax.Attach a copy of Federal Forms 851]Ê5471]Ê>`ÊnÇxÊVÕ`}Ê-Vi`ÕiÊ®.File this schedule each year that a DC Combined Report is filed.Enter the number of members in the combined group.Column A - List the designated agent and all combined members included in the DC Combined Report.Column B - Give the />Ý«>ÞiÀÊIdentification Number (/N) for each member listed.Column C - Indicate if each member listed filed a separate DC franchise tax return in the prior tax year.ÊColumn D - Indicate if any members are new to the DC Combined Group.Column E - Indicate if the member received gross income from DC sources.Column F - Indicate if the member has nexus in DC.PrintClearGovernment of theDistrict of Columbia2022 SCHEDULEProperty TaxImportant: Read eligibility requirements before completing.Print in CAPITAL letters using black ink.Credit*22SR00110002*OFFICIAL USE ONLYTaxpayer Identification NumberFill inFill inif FEINif SSNFill inif filing a D-20 ReturnFill inif filing a D-30 ReturnVendor ID#0002Sales and Use Tax Account NumberEnter your business nameMailing address (number, street and suite number if applicable)CityStateAddress ofZip Code +4DC roperty (number, street and suite number if applicable) for which you are claiming the credit if different from aboveStateCityZip Code +4Certificate of Occupancy Permit NumberIf member of a Combined Group, Taxpayer Identification Number of Designated AgentDo not claim this credit if your qualified business is exempt from or receives any tax credits towards its real propertytax or the qualified rental retail location or the qualified owned retail location is otherwise exempt from real propertytax.The credit equals the total Class 2 real property taxes paid by a qualified corporation or qualified unincorporatedbusiness for a qualified retail owned location during the taxable year not to exceed $5,000; or 10% of the total rentpaid by a qualified corporation or qualified unincorporated business for a qualified rental retail location not to exceed$5,000.Do not make claim if $2.5m or more.2022202220221$.00$.00$.00$.00$.00Landlord’s nameLandlord’s address (number and street)elephone numberCityStateZip Code +4If Owner, enter information from your real property tax bill or assessment. If a section is blank on your property tax bill, leave it blank here.Square numberRevised 08/2022Suffix numberLot numberInstruc�ons for Schedule SRSmall Retailer Property Tax Relief CreditFor taxable years beginning a�er December 31, 2017,a qualiﬁed corpora�on, or qualiﬁed unincorporatedbusiness, may claim a credit against corporate orunincorporated business franchise tax as follows:qualiﬁed unincorporated business; leased or owned bythe qualiﬁed corpora�on/qualiﬁed unincorporatedbusiness; classiﬁed, in whole or in part, as Class 2Property as deﬁned in DC Code §47-813; and hasobtained a Cer�ﬁcate of Occupancy for commercial use.Tax-Exempt and Government Proper�esia tax credit equal to 10% of the total rent paid by thecorpora�on/unincorporated business for a qualiﬁedrental retail loca�on during the taxable year not toexceed $5,000: ora tax credit equal to the total Class 2 real propertytaxes paid by the qualiﬁed corpora�on/unincorporatedqualiﬁed business for a qualiﬁed retail owned loca�onduring the taxable year not to exceed the lesser of thereal property tax paid during the taxable year or $5,000.The credit in any one taxable year may exceed thequaliﬁed corpora�on/qualiﬁed unincorporatedbusiness’s franchise tax liability, including any minimumtax due for that taxable year and is refundable to thequaliﬁed corpora�on/qualiﬁed unincorporated businessclaiming the credit.The credit shall not apply if the qualiﬁedcorpora�on/qualiﬁed unincorporated business isexempt from or receives any tax credits towards its realproperty tax or the qualiﬁed rental retail loca�on orqualiﬁed owned retail loca�on is otherwise exemptfrom real property tax.Qualiﬁed Corpora�on/Qualiﬁed UnincorporatedBusiness DeﬁnedThe term “qualiﬁed corpora�on” or “qualiﬁedunincorporated business” means a corpora�on orunincorporated business that: is engaged in thebusiness of making sales at retail and ﬁles a sales taxreturn reﬂec�ng those sales; has less than $2,500,000 infederal gross receipts or sales; and is current on allDistrict tax ﬁlings and payments.Qualiﬁed Retail Rental Loca�on/Qualiﬁed RetailOwned Loca�on DeﬁnedThe term “qualiﬁed retail rental loca�on” or “qualiﬁedretail owned loca�on” means a building or part of abuilding in the District that during the taxable year is: ainLine Instruc�onsLine 1 Enter the total amount of federal gross receiptsor sales. If you have federal gross receipts or sales of$2.5 million or more you are ineligible to claim thecredit.Line 2 If you are a tenant, enter the amount of rentpaid on the qualiﬁed retail rental loca�on intaxable year 2022.Line 3 If you are an owner, enter the amount of Class 2real property taxes paid on the qualiﬁed retail ownedloca�on in 2022, or, if you are a tenant, enter theamount of 10% of the rent paid on the qualiﬁed retailrental loca�on in taxable year 2022.Line 4 The credit limit is $5,000.Line 5 Enter the smaller of Line 3 or Line 4 on Line 5.This is the amount of the credit that may be claimed.Enter the Line 5 amount on Schedule UB, Line 11 ifincorporated, or Line 21 if unincorporated.Line 6 For the qualiﬁed retail loca�on, enter theOwner or Landlord’s name, address and telephonenumber.Line 7 If the property is a qualiﬁed retail ownedloca�on, enter the Square number, Suﬃx number andLot number for the property as it appears on your realproperty tax bill or assessment.Note: In addi�on to other requirements as listed above,all businesses must have a sales and use tax accountwith OTR and ﬁle all required returns in order to qualifyfor this credit. The Schedule SR cannot be filed as astandalone return. It must be ﬁled with Schedule UBand the D-20 Corporation Franchise Tax Return, or D-30Unincorporated Franchise Tax Return, as applicable. Abusiness with mul�ple loca�ons in the District mayclaim the credit for only one property owned or leased.

Extracted from PDF file 2022-district-of-columbia-form-d-30.pdf, last modified December 2021

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More about the District of Columbia Form D-30Corporate Income TaxTax Return

We last updated the Unincorporated Business Tax Return in February 2023,and the latest form we have available is for tax year 2022. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the District of Columbia Office of Taxpayer Revenue.You can print other District of Columbia tax forms here.

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Related District of Columbia Corporate Income Tax Forms:

TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms.These related forms may also be needed with the District of Columbia Form D-30.

Form Code	Form Name
Form D-30ES	Declaration of Estimated Tax for Unincorporated BusinessEstimated

View all 20 District of Columbia Income Tax Forms

Form Sources:

District of Columbia usually releases forms for the current tax year between January and April.We last updated District of Columbia Form D-30 from the Office of Taxpayer Revenue in February 2023.

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Original Form PDF is https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2022_D-30_0002_0.pdf
District of Columbia Income Tax Forms at http://otr.cfo.dc.gov/otr/cwp/view,a,1330,q,594065,otrNav_gid,1679,otrNav,|
District of Columbia Office of Taxpayer Revenue at http://otr.cfo.dc.gov/otr/site/default.asp

Form D-30 is a District of Columbia Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of District of Columbia Form D-30

We have a total of nine past-year versions of Form D-30 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2022 Form D-30

2021 Form D-30

2020 Form D-30

2019 Form D-30

2018 Form D-30

2016 Form D-30

2015 Form D-30

D-30

2012 Form D-30

2011 Form D-30

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