Instructions For Form Fr-127 - Extension Of Time To File A Dc Income Tax Return
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1INSTRUCTIONS
PURPOSE – A taxpayer must use Form FR-127 to request a four
nental limits of the United States at the time their return is due to
month extension of time, or an additional extension of time, to file
be filed may complete PART I to request a four-month extension
an Individual Income Tax Return, Form D-40, Form D-40EZ or a
of time to file. An additional extension of time to file of eight
Fiduciary Income Tax Return, Form D-41.
months may be requested by completing PART II if more time is
needed. The request for extension of time must be filed on time
WHEN TO SUBMIT FORM FR-127 – The request for an
and any balance of tax due (Line 7 of Form FR-127) must be paid.
extension of time to file must be submitted on or before the due
date of the return, or the extended due date of a previously
FEDERAL EXTENSION FORMS – The District of Columbia
approved four-month extension request.
government does not accept copies of Federal Extension
Application Forms. Your D.C. Extension Request will be evaluat-
WHERE TO MAIL – Mail the completed form with your pay-
ed based upon this form only.
ment of any tax due (Line 7 of Form FR-127) to the Office of Tax
and Revenue, Returns Processing Administration, 6th floor, 941
PENALTIES – The penalty for failure to file a return on time or
North Capitol Street, N.E., Washington, D.C. 20002. Be sure to
failure to pay any tax due is 5% of the unpaid portion of tax due.
sign and date the form.
The penalty is assessed at the full rate for each month, or fraction
thereof, that such failure to file or pay continues, but will not be
PART I. REQUEST FOR EXTENSION OF TIME – A four
more than 25% of the tax due.
month extension of time will be granted if you complete the form
properly, file it on time and PAY with it, the amount of tax due
INTEREST – Interest at the rate of 1.5% per month or portion of
(Line 7). You need to submit only the original request form, do not
a month is imposed on any tax that is not paid on time. Interest is
file in duplicate. However, a copy of the request must be attached
computed from the due date of the return until the tax is paid.
to your return when it is filed. A separate request must be submit-
Interest must be paid even though an extension of time to file the
ted for each return. Blanket requests for extensions will not be
return is granted.
granted.
SIGNATURE – The request must be signed by the taxpayer or a
PART II. REQUEST FOR ADDITIONAL EXTENSION OF
duly authorized agent. If a person with a duly authorized power of
TIME TO FILE – Complete Part II to request an additional
attorney signs it, a statement to that effect should be provided at
extension of time to file your return (but not to exceed two
the bottom of this page. It is not necessary to attach a copy of the
months) only if you previously filed for a four-month extension
power of attorney.
and you need more time. Part II must be submitted in duplicate.
If the taxpayer is unable to sign the request because of illness,
Your request must show reasonable cause for not filing your return
absence, or other good cause, any person standing in close per-
within the four-month extension period. Approval of the request
sonal or business relationship to him/her may sign it. However, the
will be based on your efforts to meet the filing date requirements
signer must state at the bottom of this page the reasons for his/her
and not on convenience. The Office of Tax and Revenue will eval-
signature and the nature of his/her relationship to the taxpayer.
uate the circumstances under which your preparer or you were
unable to complete and file the return by the due date, or the rea-
SOCIAL SECURITY NUMBER – Under the provisions of D.C.
sons why you were unable to get essential professional assistance
Code § 47-1805.1(a), your social security number must be entered
in spite of timely efforts to obtain it.
in the space provided. Your social security number is necessary for
proper identification of your tax account with the District and will
D.C. RESIDENTS LIVING OUTSIDE THE UNITED
only be used for tax administration purposes.
STATES – Those individuals living or traveling outside the conti-
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