Form D-20 Cs - Authorization And Consent Of Subsidiary Corporation To Be Included In A Consolidated Corporation Franchise Tax Return

ADVERTISEMENT

33
D-20 CS
GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF TAX AND REVENUE
Authorization and Consent of Subsidiary Corporation
to be Included in a Consolidated Corporation Franchise Tax Return
For taxable year beginning _______/_______/_______, and ending _______/_______/_______
Attach to your return
(Please type or print)
For the first taxable year a consolidated return is filed, this form must be completed by each subsidiary, and attached to the return.
Name
Federal Employer Identification Number
Number and street
City or town, state, and ZIP code
Name of common parent corporation
Federal Employer Identification Number (common parent)
The subsidiary corporation named above authorizes its common parent corporation to include it in a consolidated return for the taxable
year indicated. The authorization also applies to each succeeding taxable year, unless the Office of Tax and Revenue consents to a
discontinuance.
Under penalties of perjury, I declare that the subsidiary named above has authorized me to sign this form on its behalf, that I have
examined this form and the information contained herein, and to the best of my knowledge and belief, it is correct and complete.
Signature of corporate officer
Title
Date
Name of corporate officer (print or type)
Telephone number
How to Make an Election to File a DC
Purpose of Form
Consolidated Corporation Franchise Tax Return
The common parent of an affiliated group that files a federal con-
Complete a separate form for each subsidiary included in
solidated return may elect to file a DC consolidated return. The
the DC affiliated group for the taxable year for which the elec-
election by the common parent is effective only if accompanied
tion is made. The form for each subsidiary must be signed by
by written consents to the election signed by each of the mem-
a current officer of that subsidiary.
bers of the affiliated group. This form is to be used by each of the
File all the completed forms (for each subsidiary included in
subsidiary corporations included in the affiliated group to consent
the DC affiliated group) AND the tax return by the due date,
to the election made by the common parent. The consent form
including any extensions, for filing the original return.
must be signed by a current officer of each subsidiary in the affili-
In taxable years after the election, any new member joining a
ated group.
DC affiliated group is required to complete this authorization.
The completed form must be attached to the DC Form D-20
Elections for Taxable Years Beginning on January 1, 2001 or
for the first taxable year in which the new member joins the
thereafter
DC affiliated group.
The election must be made by the common parent on or before
the due date, including any extensions, for filing the original re-
turn.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go