Form D-30es - Unincorporated Business Declaration Of Estimated Franchise Tax - 2012 Page 4

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What if your estimated tax liability changes during the year?
Extension of Time to File a DC Franchise or Partnership Return (FR-128)
An extension of six months to file an unincorporated franchise tax return
If initially you are not required to file a declaration voucher but later
in the taxable year your estimated unincorporated franchise tax liabil-
may be granted if a valid extension of time to file application is request-
ed. In order to be valid, a completed FR-128 form must be filed by April
ity for the year increases to an amount greater than $1,000, begin fil-
15, 2012. If the due date falls on a Saturday, Sunday, or legal holiday,
ing a declaration voucher. Use the next available voucher. See “When
are the declaration vouchers due?” on page 3 for the due dates.
the return is due the next business day. The submission of the extension
of time to file form is subject to the following considerations:
If your estimated tax liability changes substantially, adjust the next
payments accordingly.
1. If you expect to have a balance due when you file your D-30, you must
_________________________________________________________
pay with your timely filed extension application.
2. If you do not expect to have a balance due when you file your D-30, you
Which other DC form may unincorporated franchise taxpay-
are not required to file a Form FR-128, if you have:
ers need to file?
a. Reasonably estimated your D-30 tax liability and paid the estimated
amount of DC franchise tax through estimated tax payments; and
Unincorporated Business Franchise Tax Return (D-30)
b. Filed a request to extend the time to file your federal tax return with
You may obtain the D-30 from:
the IRS. The timely filed federal extension to file form will satisfy the
requirement for filing a Form FR-128 with DC.
Website:
3. If you do not expect to have a balance due and you have not filed an ex-
Phone: 202-442-6546
tension of time to file for your federal return and wish to request an exten-
sion for your DC franchise tax return, you should submit a Form FR-128.
OTR Customer Service Center
1101 4th Street, SW, 2nd Floor | Washington, DC 20024
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