Instructions for Form FR-128
Purpose
Federal extension forms
Use Form FR-128 to request a 6-month extension of time to file a
The Office of Tax and Revenue does not accept the federal ap-
plication for an extension of time to file. you must use DC Form
Corporation Franchise Tax Return (Form D-20), an Unincorporated
Business Franchise Tax Return (Form D-30), or a Partnership Return
FR-128.
of Income (Form D-65).
Additional extension of time
When to file
No additional extension of time to file will be granted beyond the
The request for an extension of time to file must be submitted no
6-month extension unless the taxpayer is outside the continental
later than the due date of the return.
limits of the United States. In that case, an additional extension
of 6 months may be granted.
Where to submit your request
Mail the completed FR-128 with your payment in full of any tax
Notes:
due to: Office of Tax and Revenue, PO Box 679, Washington, DC
• I f your liability exceeds $10,000 in any period, you must pay
20044-0679. Make your payment out to the DC Treasurer. Include
electronically. Visit
your FEIN or SSN, FR-128 and the tax year on the payment.
• For electronic filers, in order to comply with new banking rules,
Note: If you are a Qualified High Technology Company please submit
you will be asked the question “Will the funds for this payment
a completed DC Form QHTC-CERT with your extension request.
come from an account outside of the United States”. If the
answer is yes, you will be required to pay by check or credit card.
Extension of time to file
Please notify this agency if your response changes in the future. If
A 6-month extension of time to file will be allowed if you complete
your payment is rejected, you may be subject to the District’s dis-
this form properly, file it on time and PAY the full amount of any tax
honored check fee and additional penalties and interest.
due shown on Line 5 Worksheet. When you file your return (D-20/D-
30/D-65), attach a copy of the FR-128 which you filed. A separate
Dishonored Checks
extension request must be filed for each return. Blanket requests for
You will be charged $65 for any payment you send to OTR that
extensions will not be accepted.
is not honored by your financial institution.
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