Government of the District of Columbia
              Office of the Chief Financial Officer                                                                      2023
              Office of Tax and Revenue                                                                                  D-30ES

                                                     Declaration of Estimated 
                                        2023 D-30ES  Franchise Tax for  
                                                     Unincorporated Businesses

       DCE001U

                                                     Simpler. Faster. Safer.
                                                     File Electronically Today!
                                                                                                                         D-30ES (REV. 09/2022)
              Important: If the amount of your payment for a period exceeds $5,000, you must file and pay electronically.

No text to extract.

                                        General Instructions
                           Declaration of Estimated Franchise Tax for Unincorporated Businesses
________________________________________________________                          _________________________________________________________
Who must file a Form D-30ES?                                                      Could you be charged a penalty or fee?
An unincorporated business must file a declaration of estimated fran-             If you underestimate your tax, you will be charged an underpay-
chise tax if its District of Columbia (DC) franchise tax liability is expected    ment penalty on the unpaid amount of tax at a rate of 10% per year  
to exceed $1,000 for the taxable year.                                            compounded daily, unless your withholdings, credits and estimated tax 
                                                                                  payments equals:
_________________________________________________________
Applying an overpayment from your prior DC Unincorporated                         • At least 90% of your 2023 unincorporated franchise tax; or
Business franchise tax return.                                                    •  110% of your 2022 DC unincorporated franchise tax for a
You can apply the full amount of any overpayment of tax from your prior           12-month period.
year’s DC unincorporated business franchise tax return to the first pay-
ment of your estimated tax.

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What if your estimated tax liability changes during the year?                Extension of Time to File a DC Unincorporated Business Fran-
If initially you are not required to file a declaration voucher but later    chise Return (FR-130)
in the taxable year your estimated unincorporated franchise tax li-          You may request an extension of time to file your return by filing DC Form 
ability for the year increases to an amount greater than $1,000, be-         FR-130, available at MyTax.DC.gov, no later than the return due date. 
gin filing a declaration voucher. Use the next available voucher.            An extension of time to file is not an extension of time to pay. You must 
See “When are your vouchers due?”  on page 2 for the due dates. If           pay any tax liability with the extension request, otherwise the request 
your estimated tax liability changes substantially, adjust the next          will be denied and you may be subject to penalties for failure to file or 
payments accordingly.                                                        failure to pay. Do not use the federal extension form for DC tax purposes. 
_________________________________________________________                    For combined report filers, the designated agent shall file. 
Which other DC form may unincorporated business franchise                    ________________________________________________________
taxpayers need to file?                                                      When are your vouchers due?
Unincorporated Business Franchise Tax Return (D-30)                          File your vouchers by the following dates: 
You may obtain the D-30 from:                                                • Voucher 1: April 18, 2023;
• Website: MyTax.DC.gov
                                                                             • Voucher 2: June 15, 2023;
• Phone: 202-727-4829
                                                                             • Voucher 3: September 15, 2023; and
•  OTR Customer Service Administration
    1101 4th Street, SW, 2nd Floor                                           • Voucher 4: December 15, 2023
    Washington, DC 20024
                                                                          -2-

Fiscal year taxpayers should file the declaration vouchers by the             the previous year, except those who file electronically or use a substi-
following dates:                                                              tute form. It also contains mailing labels. You are responsible for filing 
•  Voucher 1: The fifteenth day of the                                        and submitting the amount due on time whether or not you receive the 
fourth month of your taxable year;                                            printed forms.
•  Voucher 2: The fifteenth day of the                                        • Substitute forms
sixth month of your taxable year;                                               You may file your DC estimated tax payment for unincorporated  
•  Voucher 3: The fifteenth day of the                                          franchise  tax  using  a  computer-prepared  or  computer-generated  
ninth month of your taxable year; and                                           substitute form, provided the form is approved in advance by the  
                                                                                Office of Tax and Revenue (OTR). The fact that a software package is 
•  Voucher 4: The fifteenth day of the                                           available for retail purchase does not mean that the substitute form 
twelfth month of your taxable year.                                              has been approved for use. Check with the software developer to  
If the due date falls on a Saturday, Sunday, or legal holiday, the voucher      determine if its form was approved by the DC OTR.
is due the next business day.
_______________________________________________________
Filing your return
This booklet has all the vouchers and instructions you will need. It is 
mailed to each registered taxpayer who filed estimated tax payments in 
                                                                           -3-

• By mail
                                                                               differ.  Follow  the  “on  screen” instructions.  If  you  need  further  
  If you file using paper, make the check or money order payable to the        explanations, review the instructions in this booklet.
  DC Treasurer. Write your Taxpayer Identification Number (TIN),  
                                                                             ________________________________________________________
  D-30ES, and the tax year on the check or money order.   
  If mailing vouchers send your vouchers and payments to:                    Electronic Payment Options
                                                                             If the amount of the payment due for a period exceeds $5,000, you
         Office of Tax and Revenue                                           must pay electronically. Visit MyTax.DC.gov.
                       PO Box 96020
         Washington, DC 20090-6020                                           Refer to the Electronic Funds Transfer (EFT) Payment Guide available 
                                                                             on the DC website at MyTax.DC.gov for instructions for electronic pay-
Note: Please use the mailing labels provided in this booklet when            ments. 
mailing your vouchers.                                                       Payment options are as follows:
• By accessing MyTax.DC.gov.                                                 • ACH Debit. ACH debit/credit is used for taxpayers who have signed 
  Unincorporated  franchise  taxpayers  may  file  and  pay  the  D-30ES       up for MyTax.DC.gov.  There is no fee.  Bank account information 
  by accessing MyTax.DC.gov.                                                   is stored within their online account.  MyTax.DC.gov can store mul-
                                                                               tiple bank accounts across multiple tax types.   Taxpayers give the 
• Electronic Filing Instructions                                               right to debit the money from their bank account.  Ensure you allow 
  The instructions in this booklet are specifically for filers of paper        1-3 business days if entering change of banking information.    
  returns. When you file electronically, note that the instructions may  
                                                                          -4-

•  ACH Credit. ACH credit is for business taxpayers only. There is no       Dishonored Payments
fee charged by OTR, but the taxpayer’s bank may charge a fee.               Make sure your check or electronic  payment will clear.  You will be 
The taxpayer directly credits OTR’s bank account. A taxpayer does           charged a $65 fee if your check or electronic payment is not honored 
not need to be registered to use this payment type, and does not            by your financial institution and returned to OTR.
need to access the website.                                                 ________________________________________________________ 
Note: When making ACH credit payments through your bank, please             Getting started
use the correct tax type code (00260) and tax period ending date            To complete the paper Form D-30ES, in general you will need:
(YYMMDD) for unincorporated franchise estimated tax payments.   
                                                                              A pen with black ink         A calculator  
•  Credit/Debit Card: The taxpayer may pay the amount owed using 
Visa®, MasterCard®, Discover ®or American Express®. You will                Not all items will apply. Fill in only those that do apply. If an amount  
be charged a fee that is paid directly to the District’s credit card        is zero, make no entry, leave the line blank.
service provider. Payment is effective on the day it is charged.
                                                                            Taxpayer Identification Number (TIN)
Note: International  ACH  Transaction  (IAT).  Your  payment  cannot  be    You must have a TIN, whether it is a Federal Employer Identification 
drawn on a foreign account. You must pay by money order (US dollars)        Number (FEIN), Social Security Number (SSN), Individual Taxpayer Iden-
or credit card instead.                                                     tification Number (ITIN) or Preparer Tax Identification Number (PTIN).

                                                                         -5-

• An FEIN is a number issued by the IRS. To apply for an FEIN, get                  • The Preparer Tax Identification Number (PTIN) is an identification 
    Form SS-4, Application for Employer Identification Number, or get                 number issued by the IRS that all paid tax preparers must use on 
    this form online at www.irs.gov/businesses and click on Employer                  tax returns or claims for refund.
    Identification Number (EIN) under Starting a Business. You may                You must wait until you receive a TIN before you file a DC return. Your 
    also get this form by calling 1-800-TAX-FORM (1-800-829-3676).                return may be rejected if your TIN is missing, incorrect or invalid.
  • An  SSN  is  a  valid  number  issued  by  the  Social  Security  
    Administration  (SSA)  of  the  United  States  Government.  To               Help us identify your forms and attachments
    apply for an SSN, get form SS-5, Application for a Social                     Write your TIN, tax period, name and address on any statements submit-
    Security Card, from your local SSA office or get this form                    ted with the voucher or filed separately. The TIN is used for tax admin-
   online  at  www.ssa.gov. You may also  get this form by calling                istration purposes only under Section 405, Title 420, the United States 
   1-800-772-1213.                                                                Code.
  •  An  Individual Taxpayer Identification Number (ITIN) is a tax  
    processing number issued by the Internal Revenue Service (IRS).               Personal Information
     The  IRS  issues  ITINs  to  individuals  who  are  required  to  have  a    Complete the personal information as instructed, using CAPITAL letters 
    U.S. taxpayer identification number but who do not have, and are              and black ink. Use one block per letter, including a space between 
     not  eligible to obtain, a Social Security number (SSN) from the             address fields. Please write clearly, otherwise processing your return may 
    Social Security Administration (SSA). ITINs do not serve any                  be delayed.
    purpose other than federal tax reporting.
                                                                               -6-

Filling out the form
To aid us in processing your return, please follow these rules.
Do not print outside the boxes.

Using black ink, print in  
CAPITAL letters.                   R O B E R T S

Leave a space between words  
and between number and words.      8   E L M
                                   Yes     No
Write 3s with rounded tops,  
not flat tops.                     3 7     3 7
Write 7s without middle bars.

Fill in ovals completely.              4
Do not  4 or “ ” ovals.x                     x

Round cents to the nearest dollar. 
Do                                 $   57  204  00 .                enter not cents.
                                                                                    -7-

_______________________________________________________
Key website resources
• DC Official Code                                     •  Electronic Funds Transfer (EFT) Guide  
  www.lexisnexis.com/hottopics/dccode/                    MyTax.DC.gov
• DC Regulations                                       •  NACHA Guidelines                        
  www.dcregs.dc.gov/                                      www.nacha.org/
• DC Tax Forms/Publications                            •  Social Security Administration
  MyTax.DC.gov                                            www.ssa.gov/
• Mailing Address for Returns                          •  Internal Revenue Service
  MyTax.DC.gov                                            www.irs.gov

                                                       -8-

Record of payments                                                                 KEEP WITH YOUR RECORDS
Use this worksheet to plan and record your payments and the date you paid.

Total estimated tax for 2023
Credits from any 2022 D-30 overpayment

Voucher 
number                      Payment amount                                Date paid

1
2
3
4 

                                           -9-

           Government of the 
           District of Columbia            2022  D-30ES Unincorporated Business                                                                                                                   
                                               Declaration of Estimated Franchise Tax 
          Important: Print in CAPITAL letters using black ink.                                                                                                *220300210000*
          Quarterly payment                                                                                                                                      OFFICIAL USE ONLY
          (dollars only)                    $                                           .00
          Taxpayer Identification Number                                                                                                                          Vendor ID#0000
                                                                Fill in         if FEIN   Tax period ending (MMD DYYYY)                                         
                                                                Fill in         if SSN
          Business name or Designated Agent name
                                                                                          
DCE006U   Business mailing address line 1 

          Business mailing address line 2                                                                                                                        

          City                                                                                                                State            Zip  Code  +  4

                                                                                                             Voucher number:                                              Due date:               
                                                                                         
                                                                                                                                                                                                 

          Government of the 
          District of Columbia             2023  D-30ES Unincorporated Business                                                                          
                                               Declaration of Estimated Franchise Tax
          Important: Print in CAPITAL letters using black ink.                                               *230300210000*
          Quarterly payment                                                                                             OFFICIAL USE ONLY
          (dollars only)                   $                                    .00
          Taxpayer Identification Number                                                                                Vendor ID#0000
                                                               Fill in  if FEIN  Tax period ending (MMD DYYYY) 
                                                               Fill in  if SSN     12312023
          Business name or Designated Agent name

DCE006U   Business mailing address line 1 

          Business mailing address line 2  

          City                                                                    State       Zip  Code  +  4

                                                                                                    Voucher number:   1  Due date:               04182023
                                                                                                                                                        

           Government of the 
           District of Columbia            2022  D-30ES Unincorporated Business                                                                                                                  
                                               Declaration of Estimated Franchise Tax 
          Important: Print in CAPITAL letters using black ink.                                                                                                *220300210000*
          Quarterly payment                                                                                                                                     OFFICIAL USE ONLY
          (dollars only)                    $                                           .00
          Taxpayer Identification Number                                                                                                                         Vendor ID#0000
                                                                Fill in         if FEIN   Tax period ending (MMD DYYYY)                                         
                                                                Fill in         if SSN
          Business name or Designated Agent name
                                                                                          
DCE006U   Business mailing address line 1 

          Business mailing address line 2                                                                                                                        

          City                                                                                                                State            Zip  Code  +  4

                                                                                                             Voucher number:                                             Due date:               
                                                                                         
                                                                                                                                                                                                

          Government of the 
          District of Columbia             2023  D-30ES Unincorporated Business                                                                          
                                               Declaration of Estimated Franchise Tax
          Important: Print in CAPITAL letters using black ink.                                                *230300210000*
          Quarterly payment                                                                                             OFFICIAL USE ONLY
          (dollars only)                   $                                    .00
          Taxpayer Identification Number                                                                                Vendor ID#0000
                                                               Fill in  if FEIN  Tax period ending (MMD DYYYY) 
                                                               Fill in  if SSN     12312023
          Business name or Designated Agent name

DCE006U   Business mailing address line 1 

          Business mailing address line 2  

          City                                                                    State       Zip   Code  +  4

                                                                                                    Voucher number:   2  Due date:               06152023
                                                                                                                                                        

          Government of the
          District of Columbia 2022 D-30ES Unincorporated Business                                                            
                                         Declaration of Estimated Franchise Tax
          Important: Print in CAPITAL letters using black ink.                                     *220300210000*
          Quarterly payment                                                                                 OFFICIAL USE ONLY
          (dollars only)       $                                                .00
          Taxpayer Identification Number                                                                     Vendor ID#0000
                                                               Fill in  if FEIN  Tax period ending (MMDDYYYY)
                                                               Fill in  if SSN
          Business name or Designated Agent name

DCE006U   Business mailing address line 1

          Business mailing address line 2

          City                                                                   State Zip Code + 4

                                                                                         Voucher number:     Due date:
                                                                                                                             

          Government of the 
          District of Columbia             2023  D-30ES Unincorporated Business                                                                          
                                               Declaration of Estimated Franchise Tax
          Important: Print in CAPITAL letters using black ink.                                                *230300210000*
          Quarterly payment                                                                                             OFFICIAL USE ONLY
          (dollars only)                   $                                    .00
          Taxpayer Identification Number                                                                                Vendor ID#0000
                                                               Fill in  if FEIN  Tax period ending (MMD DYYYY) 
                                                               Fill in  if SSN     12312023
          Business name or Designated Agent name

DCE006U   Business mailing address line 1 

          Business mailing address line 2  

          City                                                                    State       Zip   Code  +  4

                                                                                                    Voucher number:   3  Due date:               09152023
                                                                                                                                                        

          Government of the
          District of Columbia 2022 D-30ES Unincorporated Business                                                            
                                         Declaration of Estimated Franchise Tax
          Important: Print in CAPITAL letters using black ink.                                     *220300210000*
          Quarterly payment                                                                                 OFFICIAL USE ONLY
          (dollars only)       $                                                .00
          Taxpayer Identification Number                                                                     Vendor ID#0000
                                                               Fill in  if FEIN  Tax period ending (MMDDYYYY)
                                                               Fill in  if SSN
          Business name or Designated Agent name

DCE006U   Business mailing address line 1

          Business mailing address line 2

          City                                                                   State Zip Code + 4

                                                                                         Voucher number:     Due date:
                                                                                                                             

          Government of the 
          District of Columbia             2023  D-30ES Unincorporated Business                                                                          
                                               Declaration of Estimated Franchise Tax
          Important: Print in CAPITAL letters using black ink.                                                *230300210000*
          Quarterly payment                                                                                             OFFICIAL USE ONLY
          (dollars only)                   $                                    .00
          Taxpayer Identification Number                                                                                Vendor ID#0000
                                                               Fill in  if FEIN  Tax period ending (MMD DYYYY) 
                                                               Fill in  if SSN     12312023
          Business name or Designated Agent name

DCE006U   Business mailing address line 1 

          Business mailing address line 2  

          City                                                                    State       Zip   Code  +  4

                                                                                                    Voucher number:   4  Due date:               12152023
                                                                                                                                                        

DCE30LAB/U

OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020

DCE30LAB/U

OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020 OFFICE OF TAX AND REVENUE UNINCORPORATED BUSINESS  ESTIMATED FRANChISE TAX PO BOX 96020 WAShINGTON DC  20090-6020

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