Instructions For Amended Franchise Tax Return Form D-2030x (Page 2 of 2) in pdf

LINE 5 – D.C. APPORTIONMENT FACTOR – List the D.C. apportionment factor from your original return in column 1. If you have

an adjustment or change in your D.C. apportionment factor, report the correct factor in column 3. Although there is no figure to be reported

in column 2, you must give an explanation for any change on page 2.

LINE 7 – DISTRICT ALLOCABLE INCOME – Report original, adjusted and corrected District allocable income in columns 1, 2 and

3. Be sure to adjust related expenses, losses and deductions.

LINE 8 – TOTAL DISTRICT TAXABLE INCOME (D-20) OR TOTAL TAXABLE INCOME (D-30) – The figures reported on this

line will represent either Total District Taxable Income or Total District Net Income, depending on whether you are filing an amended

return for a corporation or an unincorporated business.

If you are filing to amend a corporation return (D-20), you should proceed directly to line 13 after completing line 8 and compute the tax.

If you are filing to amend an unincorporated business return (D-30), you should continue to line 9 after completing line 8.

LINES 9 and 10 – SALARY ALLOWANCE AND EXEMPTION – These lines pertain ONLY to an Unincorporated Business Franchise

tax return (D-30). If there are no adjustments, complete columns 1 and 3 accordingly. Refer to the instructions for the Form D-30 for salary

allowance and exemption.

LINE 12 – TOTAL TAXABLE INCOME – This line is to be completed by an unincorporated business ONLY.

LINE 13 – TAX – The tax is computed on the amount shown on line 8 for corporations and on the amount shown on line 12 for

unincorporated businesses. You must use the tax rate applicable for the particular year for which are you filing the amended return. Refer

to the D-20 and D-30 forms and instructions booklets for the applicable tax rates.

LINE 14 – AMOUNT PAID WITH REQUEST FOR EXTENSION OF TIME TO FILE – Enter any amounts of tax paid with a

request for an extension of time to file.

LINE 15 – ESTIMATED TAX PAYMENTS – Enter your Franchise Estimated tax payments (Quarterly installments). Be sure that the

payments correspond with the tax year for which you are filing the amended return.

LINE 16 – AMOUNTS PAID WITH ORIGINAL RETURN – Enter the amount of tax due that was paid with your original return.

Include any amount which you may have paid later as the result of an examination and adjustment. Do not include any penalties or interest.

LINE 18 – OVERPAYMENT ON ORIGINAL RETURN – Enter any overpayment that was shown on your original return. Any original

return overpayment will be refunded separately. Any portion of your original return overpayment that you wish credited to your estimated

tax account will be separately credited.

LINE 20 – ADDITIONAL REFUND – If the total on line 13, column 3, is LESS than line 19, column 3, enter the additional refund

amount on line 20.

LINE 21 – ADDITIONAL BALANCE DUE – If the total tax on line 13, column 3 is MORE than line 19, column 3, enter the balance

due amount on line 21. Please pay this amount in full with the amended return.

Instructions For Amended Franchise Tax Return Form D-2030x Page 2