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

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 District of Columbia

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 which has gross income from District of Colum-

the District of Columbia affiliated group for the taxable year

bia sources may elect to file a District of Columbia consolidated

for which the election is made. The Form for each subsidiary

return. The election by the common parent is effective only if ac-

must be signed by a current officer of that subsidiary.

companied by written consents to the election signed by each of

•

File all the completed Forms (for each subsidiary included in

the members of the affiliated group. This form is to be used by

the District of Columbia affiliated group) AND the tax return

each of the subsidiary corporations included in the affiliated group

by the due date, including extensions, for filing the original

to consent to the election made by the common parent. The con-

return.

sent form must be signed by a current officer of each subsidiary

•

In taxable years after the election, any new member joining a

in the affiliated group.

District of Columbia affiliated group is required to complete

this authorization. The completed form must be attached to

Elections for Taxable Years Beginning on

the District of Columbia Form D-20 for the first taxable year

January 1, 2001 and thereafter

in which the new member joins the District of Columbia affili-

The election must be made by the common parent on or before

ated group.

the due date, including any extensions, for filing the original re-

turn.

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

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