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              Government of the District of Columbia
              Office of the Chief Financial Officer                                                                        2021
              Office of Tax and Revenue                                                                                   D-30ES

                                                     Declaration of Estimated 
                                        2021 
                                                    D-30ES Franchise Tax for                                               
                                                     
                                                     Unincorporated Businesses

       DCE001U

                                                     Simpler. Faster. Safer.
                                                     File Electronically Today!
                                                                                                                         D-30ES (REV. 03/20)
              Important: If the amount of your payment for a period exceeds $5,000, you must file and pay electronically.

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                                        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 2021 unincorporated franchise tax; or
Business franchise tax return.                                                    •  110% of your 2020 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 3for 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? The submission of the extension of time to file form is subject to the fol-
Unincorporated Business Franchise Tax Return (D-30) lowing considerations:
You may obtain the D-30 from: 1. If you expect to have a balance due when you file your D-30, you must
pay with your timely filed extension application.
• Website: MyTax.DC.gov 2. If you do not expect to have a balance due when you file your D-30, you
• Phone: 202-727-4829 are not required to file a Form FR-130, if you have:
a. Correctly estimated your D-30 tax liability and paid the estimated
• OTR Customer Service Administration amount of DC franchise tax through estimated tax payments; and
1101 4th Street, SW, 2nd Floor
Washington, DC 20024
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   b.  Filed a request to extend the time to file your federal tax return with     Fiscal year taxpayers should file the declaration vouchers by the  
     the IRS. The timely filed federal extension to file form will satisfy the     following dates:
     requirement for filing a Form FR-130 with DC.
                                                                                   •  Voucher 1: The fifteenth day of the  
 3.  If you do not expect to have a balance due and you have not filed an ex-      fourth month of your taxable year;
   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-130.         •  Voucher 2: The fifteenth day of the  
If there is an amount due, the DC Form FR-130 is required to be filed              sixth month of your taxable year;
with the payment. Penalty charges are imposed on any tax found owing               •  Voucher 3: The fifteenth day of the  
and not paid on time with the extension request.                                   ninth month of your taxable year; and
________________________________________________________
                                                                                   •  Voucher 4: The fifteenth day of the  
When are your vouchers due?                                                        twelfth month of your taxable year.
File your vouchers by the following dates: 
                                                                                   If the due date falls on a Saturday, Sunday, or legal holiday, the voucher 
 • Voucher 1: April 15, 2021;                                                      is due the next business day.
 • Voucher 2: June 15, 2021;
 • Voucher 3: September 15, 2021; and
 • Voucher 4: December 15, 2021
 
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_______________________________________________________
                                                                              • By mail
Filing your return                                                              If you file using paper, make the check or money order payable to the  
This booklet has all the vouchers and instructions you will need. It is         DC Treasurer. Write your Taxpayer Identification Number (TIN),  
mailed to each registered taxpayer who filed estimated tax payments in          D-30ES, and the tax year on the check or money order.   
the previous year, except those who file electronically or use a substi-        If mailing vouchers send your vouchers and payments to:
tute form. It also contains mailing labels. You are responsible for filing 
and submitting the amount due on time whether or not you receive the                                Office of Tax and Revenue
printed forms.                                                                                      PO Box 96020
                                                                                       Washington, DC 20090-6020
• Substitute forms
  You may file your DC estimated tax payment for unincorporated               Note: Please use the mailing labels provided in this booklet when  
  franchise  tax  using  a  computer-prepared  or  computer-generated         mailing your vouchers.
  substitute form, provided the form is approved in advance by the  
  Office of Tax and Revenue (OTR). The fact that a software package is        • By accessing MyTax.DC.gov.
   available for retail purchase does not mean that the substitute form         Unincorporated  franchise  taxpayers  may  file  and  pay  the  D-30ES  
   has been approved for use. Check with the software developer to              by accessing MyTax.DC.gov.
  determine if its form was approved by the DC OTR.

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• Electronic Filing Instructions tiple bank accounts across multiple tax types. Taxpayers give the
The instructions in this booklet are specifically for filers of paper right to debit the money from their bank account. Ensure you allow
returns. When you file electronically, note that the instructions may 1-3 business days if entering change of banking information.
differ. Follow the “on screen” instructions. If you need further • ACH Credit. ACH credit is for business taxpayers only. There is no
explanations, review the instructions in this booklet. fee charged by OTR, but the taxpayer’s bank may charge a fee.
________________________________________________________ The taxpayer directly credits OTR’s bank account. A taxpayer does
Electronic Payment Options not need to be registered to use this payment type, and does not
If the amount of the payment due for a period exceeds $5,000, you need to access the website.
must pay electronically. Visit MyTax.DC.gov. Note: When making ACH credit payments through your bank, please
Refer to the Electronic Funds Transfer (EFT) Payment Guide available use the correct tax type code (00260) and tax period ending date
on the DC website at MyTax.DC.gov for instructions for electronic pay- (YYMMDD) for unincorporated franchise estimated tax payments.
ments. • Credit/Debit Card: The taxpayer may pay the amount owed using
Visa®, MasterCard®, Discover ®or American Express®. You will
Payment options are as follows:
be charged a fee that is paid directly to the District’s credit card
• ACH Debit. ACH debit/credit is used for taxpayers who have signed service provider. Payment is effective on the day it is charged.
up for MyTax.DC.gov. There is no fee. Bank account information
Note: International ACH Transaction (IAT). Your payment cannot be
is stored within their online account. MyTax.DC.gov can store mul-
drawn on a foreign account. You must pay by money order (US dollars)
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or credit card instead. • An FEIN is a number issued by the IRS. To apply for an FEIN, get
Form SS-4, Application for Employer Identification Number, or get
Dishonored Payments this form online at www.irs.gov/businesses and click on Employer
Make sure your check or electronic payment will clear. You will be Identification Number (EIN) under Starting a Business. You may
charged a $65 fee if your check or electronic payment is not honored also get this form by calling 1-800-TAX-FORM (1-800-829-3676).
by your financial institution and returned to OTR.
________________________________________________________ • An SSN is a valid number issued by the Social Security
Administration (SSA) of the United States Government. To
Getting started apply for an SSN, get form SS-5, Application for a Social
To complete the paper Form D-30ES, in general you will need: Security Card, from your local SSA office or get this form
A pen with black ink A calculator online at www.ssa.gov. You may also get this form by calling
1-800-772-1213.
Not all items will apply. Fill in only those that do apply. If an amount
is zero, make no entry, leave the line blank. • An Individual Taxpayer Identification Number (ITIN) is a tax
processing number issued by the Internal Revenue Service (IRS).
Taxpayer Identification Number (TIN) The IRS issues ITINs to individuals who are required to have a
You must have a TIN, whether it is a Federal Employer Identification U.S. taxpayer identification number but who do not have, and are
Number (FEIN), Social Security Number (SSN), Individual Taxpayer Iden- not eligible to obtain, a Social Security number (SSN) from the
tification Number (ITIN) or Preparer Tax Identification Number (PTIN). Social Security Administration (SSA). ITINs do not serve any

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purpose other than federal tax reporting. Filling out the form
To aid us in processing your return, please follow these rules.
• The Preparer Tax Identification Number (PTIN) is an identification
Do not print outside the boxes.
number issued by the IRS that all paid tax preparers must use on
tax returns or claims for refund.
Using black ink, print in
You must wait until you receive a TIN before you file a DC return. Your CAPITAL letters. R O B E R T S
return may be rejected if your TIN is missing, incorrect or invalid.
Leave a space between words
Help us identify your forms and attachments and between number and words. 8 E L M
Write your TIN, tax period, name and address on any statements submit- Yes No
ted with the voucher or filed separately. The TIN is used for tax admin- Write 3s with rounded tops,
istration purposes only under Section 405, Title 420, the United States not flat tops. 3 7 3 7
Code. Write 7s without middle bars.

Personal Information Fill in ovals completely. 4
Complete the personal information as instructed, using CAPITAL letters Do not 4 or “ ”xovals. x
and black ink. Use one block per letter, including a space between
address fields. Please write clearly, otherwise processing your return may Round cents to the nearest dollar.
be delayed. Do not enter cents. $ 57 204 00 .
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_______________________________________________________
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

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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 2021
Credits from any 2020 D-30 overpayment

Voucher 
number                      Payment amount                                Date paid

1
2
3
4        

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           Government of the 
           District of Columbia            2021  D-30ES Unincorporated Business                                                                                                                             
                                               Declaration of Estimated Franchise Tax 
          Important: Print in CAPITAL letters using black ink.                                                                                                *210300210000*
          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     12312021
          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:              04152021
                                                                                         
                                                                                                                                                                                                           

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           Government of the 
           District of Columbia            2021  D-30ES Unincorporated Business                                                                                                    
                                               Declaration of Estimated Franchise Tax 
          Important: Print in CAPITAL letters using black ink.                                                                                                *210300210000*
          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     12312021
          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:               06152021
                                                                                         
                                                                                                                                                                                  

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           Government of the 
           District of Columbia            2021  D-30ES Unincorporated Business                                                                                                    
                                               Declaration of Estimated Franchise Tax 
          Important: Print in CAPITAL letters using black ink.                                                                                                *210300210000*
          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     12312021
          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:               09152021
                                                                                         
                                                                                                                                                                                  

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           Government of the 
           District of Columbia            2021  D-30ES Unincorporated Business                                                                                                    
                                               Declaration of Estimated Franchise Tax 
          Important: Print in CAPITAL letters using black ink.                                                                                                *210300210000*
          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     12312021
          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:               12152021
                                                                                         
                                                                                                                                                                                  

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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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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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