District of Columbia Business Tax Extension

District of Columbia Business Tax Extension LLC & Partnership – S Corporation – C Corporation – Fiduciary

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District of Columbia Quick Reference
LLC & Partnership • Business Tax Extension
State District of Columbia
Entity Type LLC & Partnership
Extension ✓ Auto with Federal
Federal Form IRS Form 7004
State Form FR-128 | DC Extension of Time to File (payment only)
Original Deadline April 15, 2026
Extended Deadline October 15, 2026

District of Columbia Business Tax Extension – LLC & Partnership

FR-128 | DC Extension of Time to File  •  LLC & Partnership
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Washington DC LLC & Partnership Tax Extension

Washington DC LLCs and partnerships with DC unincorporated business income file Form D-30 (Unincorporated Business Franchise Tax Return) with the DC Office of Tax and Revenue (OTR). The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available by filing Form FR-128 (Extension of Time to File a DC Franchise or Partnership Return) with full payment of DC tax owed by April 15, 2026. Unlike the federal partnership deadline of March 15, DC’s D-30 follows the April 15 corporate schedule.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
DC Tax Due April 15, 2026 — Form FR-128 extends the filing deadline only, not the payment deadline. The full DC unincorporated business franchise tax must be paid by April 15, 2026. DC imposes an 8.25% franchise tax rate on net income with a minimum tax of $250 (gross receipts ≤ $1 million) or $1,000 (gross receipts > $1 million).

Extending a DC LLC or Partnership Return

File Form FR-128 with full payment of DC tax owed by April 15, 2026 to extend the Form D-30 deadline to October 15, 2026. Submit online at MyTax.DC.gov or mail with payment to: DC Office of Tax and Revenue, PO Box 96020, Washington, DC 20090-6020. Confirm all quarterly Form D-30ES estimated payments are current before the April 15 deadline to minimize the balance due with the extension.

DC LLCs that are disregarded entities for federal purposes with no independent DC business activity may not owe D-30 franchise tax. Confirm your DC filing obligation with a tax advisor before assuming an extension is needed.

DC LLC Extension Steps

  • Calculate your DC unincorporated business franchise tax liability before April 15, 2026 to determine the amount due with Form FR-128.
  • File Form FR-128 with full payment by April 15, 2026 via MyTax.DC.gov or by mail to extend Form D-30 to October 15, 2026.
  • Confirm all Form D-30ES quarterly estimated payments are current through the extension period.
  • File the completed Form D-30 with the DC Office of Tax and Revenue by October 15, 2026.

Need more time for your Washington DC LLC or partnership return? File Form FR-128 before April 15, 2026.

File Your Extension Now

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LLC & Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your District of Columbia return is filed accurately and on time.

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  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
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Office of Tax and Revenue
P.O. Box 96166
Washington, DC 20090-6166

LLC & Partnership Quick Reference

Entity TypeLLC & Partnership
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)

District of Columbia Business Tax Extension – S Corporation

FR-128 | DC Extension of Time to File  •  S Corporation
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Washington DC S Corporation Tax Extension

Washington DC does not recognize federal S corporation elections for DC tax purposes. S corporations doing business in Washington DC must file Form D-20 (Corporate Franchise Tax Return) and pay DC Corporate Franchise Tax at 8.25%—the same as C corporations. The Form D-20 return is due April 15, 2026, and a six-month extension to October 15, 2026 is available by filing Form FR-128 with full payment of DC tax owed by April 15, 2026.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
DC Does Not Recognize S-Corp Elections — DC taxes S corporations as regular corporations. Full DC Corporate Franchise Tax (8.25% on net income) must be paid by April 15, 2026 with Form FR-128. Failure to pay will result in a 5% per month penalty (up to 25%) plus interest on any unpaid DC franchise tax.

Extending a DC S Corporation Return

File Form FR-128 with full payment of DC Corporate Franchise Tax owed by April 15, 2026 to extend the Form D-20 filing deadline to October 15, 2026. Submit online at MyTax.DC.gov or by mail to: DC Office of Tax and Revenue, PO Box 96020, Washington, DC 20090-6020. S corporation shareholders still report their individual DC income on Form D-40 separately—the corporate D-20 extension does not cover personal returns.

S corporations registered in DC should confirm all Form D-20ES estimated corporate franchise tax payments are current before April 15, 2026. Owners may wish to coordinate the corporate D-20 extension with their individual D-40 filing obligations given that DC does not allow pass-through treatment at the entity level.

DC S Corporation Extension Steps

  • Calculate DC Corporate Franchise Tax on Form D-20—DC taxes S corporations at 8.25% on net income with a minimum tax of $250 or $1,000 depending on gross receipts.
  • File Form FR-128 with full payment by April 15, 2026 via MyTax.DC.gov to extend the D-20 deadline to October 15, 2026.
  • Ensure all D-20ES estimated tax payments are current before the April 15 deadline.
  • File the completed Form D-20 with the DC Office of Tax and Revenue by October 15, 2026.

S corporation in Washington DC? File Form FR-128 by April 15, 2026 to extend your D-20 to October 15.

File Your Extension Now

Working with a Tax Professional

S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your District of Columbia return is filed accurately and on time.

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  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the District of Columbia return by October 15, 2026

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Office of Tax and Revenue
P.O. Box 96166
Washington, DC 20090-6166

S Corporation Quick Reference

Entity TypeS Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)

District of Columbia Business Tax Extension – C Corporation

FR-128 | DC Extension of Time to File  •  C Corporation
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Washington DC C Corporation Tax Extension

Washington DC C corporations file Form D-20 (Corporate Franchise Tax Return) with the DC Office of Tax and Revenue (OTR). The return is due April 15, 2026 for calendar-year corporations, and a six-month extension to October 15, 2026 is available by filing Form FR-128 (Extension of Time to File a DC Franchise or Partnership Return) with full payment of DC tax owed by April 15, 2026. DC imposes an 8.25% Corporate Franchise Tax on net income with a minimum tax of $250 (gross receipts ≤ $1 million) or $1,000 (gross receipts > $1 million).

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
DC Tax Due April 15, 2026 — Form FR-128 extends the filing deadline, not the payment deadline. The full DC Corporate Franchise Tax liability must be paid by April 15, 2026. Corporations that underpay owe a 5% per month failure-to-pay penalty (up to 25%) plus interest on the unpaid balance.

Extending a DC C Corporation Return

File Form FR-128 with full payment of DC Corporate Franchise Tax owed by April 15, 2026 to extend the Form D-20 filing deadline to October 15, 2026. Submit online at MyTax.DC.gov or mail with payment to: DC Office of Tax and Revenue, PO Box 96020, Washington, DC 20090-6020. Corporations that are part of a combined reporting group must ensure the entire group’s DC franchise tax obligations are addressed before the April 15 deadline.

Washington DC requires mandatory combined reporting for corporate groups with nexus in DC. Corporations filing a combined D-20 should have all combined group financial data assembled to accurately estimate the DC tax due with Form FR-128 by April 15, 2026. Use Form D-20ES for any additional estimated payments needed during the extension period.

DC C Corporation Extension Steps

  • Estimate DC Corporate Franchise Tax on Form D-20 before April 15, 2026, accounting for combined reporting if applicable, to determine the amount due with Form FR-128.
  • File Form FR-128 with full payment by April 15, 2026 via MyTax.DC.gov or by mail to extend the D-20 deadline to October 15, 2026.
  • Reconcile all D-20ES quarterly estimated payments and address any shortfall before April 15, 2026.
  • File the completed Form D-20 with the DC Office of Tax and Revenue by October 15, 2026.

Need more time for your Washington DC C corporation return? File Form FR-128 before April 15, 2026.

File Your Extension Now

Working with a Tax Professional

C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your District of Columbia return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the District of Columbia return by October 15, 2026

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Office of Tax and Revenue
P.O. Box 96166
Washington, DC 20090-6166

C Corporation Quick Reference

Entity TypeC Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)

District of Columbia Business Tax Extension – Fiduciary

FR-128 | DC Extension of Time to File  •  Fiduciary
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Washington DC Fiduciary (Estate & Trust) Tax Extension

Washington DC estates and trusts with DC taxable income file Form D-41 (Fiduciary Income Tax Return) with the DC Office of Tax and Revenue (OTR). The return is due April 15, 2026 for calendar-year filers. A six-month extension to October 15, 2026 is available; any DC fiduciary income tax owed must be paid in full by April 15, 2026—the extension applies to filing only, not to payment. DC fiduciary income is taxed at the same rates as individual income (up to 10.75%).

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
DC Tax Due April 15, 2026 — The extension to file Form D-41 does not extend the payment deadline. DC fiduciary income tax must be paid in full by April 15, 2026 to avoid failure-to-pay penalties and interest. A D-41 is required when gross estate income is $1,675 or more, or gross trust income is $100 or more.

Extending a DC Fiduciary Return

To extend the Form D-41 filing deadline to October 15, 2026, file an extension request with payment of any DC fiduciary tax owed by April 15, 2026. Extensions can be requested online through MyTax.DC.gov or by mailing a request with payment to: DC Office of Tax and Revenue, PO Box 96019, Washington, DC 20090-6019. Refer to DC OTR Fiduciary Tax Forms for the current extension form required for Form D-41 filers.

The DC fiduciary filing threshold for trusts is very low—just $100 in gross income. Fiduciaries administering DC trusts with even modest investment income should confirm whether a D-41 is required before the April 15 deadline. Estates and trusts with complex multi-state income should consult a DC tax advisor to ensure DC nexus determinations are made correctly.

DC Fiduciary Extension Steps

  • Determine whether the estate or trust meets the DC D-41 filing threshold: gross income of $1,675 or more for estates, or $100 or more for trusts.
  • Calculate DC fiduciary income tax owed and file an extension request with full payment by April 15, 2026 via MyTax.DC.gov to extend Form D-41 to October 15, 2026.
  • Confirm whether DC fiduciary estimated payments (Form D-41ES) are required during the extension period.
  • File the completed Form D-41 with the DC Office of Tax and Revenue by October 15, 2026.

Need more time for a Washington DC estate or trust return? Request a filing extension before April 15, 2026.

File Your Extension Now

Working with a Tax Professional

Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your District of Columbia return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the District of Columbia return by October 15, 2026

Connect with a TaxPro →

Office of Tax and Revenue
P.O. Box 96166
Washington, DC 20090-6166

Fiduciary Quick Reference

Entity TypeFiduciary
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)

Extended? Your District of Columbia Business Return Deadline Is Coming Up.

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