Government of the District of Columbia
              Office of the Chief Financial Officer                                                                        2023
              Office of Tax and Revenue                                                                                   D-20ES

                                                     Declaration of Estimated 
                                        2023         D-20ES                                                                
                                                     Franchise Tax for Corporations
                                                     
       DCE001C

                                                     Simpler. Faster. Safer.
                                                     File Electronically Today!
              Important: If the amount of your payment for a period exceeds $5,000, you must file and pay electronically. D-20ES (REV. 09/2022)

No text to extract.

                                           General Instructions
                              Declaration of Estimated Franchise Tax for Corporations
________________________________________________________                       ______________________________________________________
Who must file a Form D-20ES?                                                   Could you be charged a penalty or fee?
A corporation must file a declaration of estimated franchise tax voucher if    If you underestimate your tax, you will be charged an underpayment 
its District of Columbia (DC) franchise tax liability is expected to exceed    penalty on the unpaid amount of tax at the rate of 10% per year  
$1,000 for the taxable year.                                                   compounded daily, unless your withholdings, credits and estimated tax 
                                                                               payments equal:
_________________________________________________________
Applying an overpayment from your prior DC corporation fran-                   • At least 90% of your 202  corporation3franchise tax; or
chise tax return.                                                              •  110% of your 202  DC2 corporation franchise tax for a  
You can apply the full amount of any overpayment of tax from your prior           12-month period.
year’s DC corporation franchise tax return to the first payment 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  Corporation  Franchise  Tax 
If initially you are not required to file a declaration voucher but later in     Return (FR-120)
the taxable year your estimated franchise tax liability for the year increas-    You may request an extension of time to file your return by filing DC Form 
es to an amount greater than $1,000, begin filing a declaration voucher.         FR-120, available at MyTax.DC.gov, no later than the return due date. 
Use the next available voucher. See “When are the declaration vouchers           An extension of time to file is not an extension of time to pay. You must 
due?” on page  2 for the due dates. If your estimated tax liability              pay any tax liability with the extension request, otherwise the request 
changes substantially, adjust the next payments accordingly.                     will be denied and you may be subject to penalties for failure to file or 
                                                                                 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 corporate franchise                                      ________________________________________________________
taxpayers need to file?                                                          When are your vouchers due?
Corporate Franchise Tax Return (D-20)                                            File your vouchers by the following dates: 
You may obtain the D-20 from:                                                    • Voucher 1:April 18, 202 ;3
    • Website: MyTax.DC.gov                                                      • Voucher 2: June 15, 2023;
    • Phone: 202-727-4829                                                        • Voucher 3: September 15, 2023; and
    •  OTR Customer Service Administration                                       • Voucher 4: December 15, 2023
      1101 4th Street, SW, 2nd Floor
      Washington, DC 20024
                                                                              -2-

Fiscal year taxpayers should file the declaration vouchers by the              form. It also contains mailing labels. You are responsible for filing and 
following dates:                                                               submitting the amount due on time whether or not you receive the printed 
•  Voucher 1: The fifteenth day of the                                         forms.
fourth month of your taxable year;                                             • Substitute forms
•  Voucher 2: The fifteenth day of the                                         You may file your DC estimated tax payment using a computer- 
sixth month of your taxable year;                                                prepared or computer-generated substitute form, provided the form  
•  Voucher 3: The fifteenth day of the                                         is approved in advance by the Office of Tax and Revenue (OTR). The  
ninth month of your taxable year; and                                          fact that a software package is available for retail purchase does not  
                                                                               mean that the substitute form has been approved for use. Check with  
•  Voucher 4: The fifteenth day of the                                         the software developer to determine if its form was approved by the  
twelfth month of your taxable year.                                            DC OTR.
If the due date falls on a Saturday, Sunday, or legal holiday, the voucher     • By mail
is due the next business day.
                                                                               If you file using paper, make the check or money order payable to the
________________________________________________________
                                                                               DC Treasurer. Write your Taxpayer Identification Number (TIN),
Filing your return                                                             D-20ES, and the tax year on the check or money order.
This booklet has all the vouchers and instructions you will need. It is 
mailed to each registered taxpayer who filed estimated tax payments in 
the previous year, except those who file electronically or use a substitute 
                                                                            -3-

                                                                            ________________________________________________________
If mailing vouchers send your vouchers and payments to:
                                                                            Electronic Payment Options
                       Office of Tax and Revenue
                       PO Box 96019                                         If the amount of the payment due for a period exceeds $5,000, you 
              Washington, DC 20090-6019                                     must pay electronically. Visit MyTax.DC.gov.
                                                                            Refer to the Electronic Funds Transfer (EFT) Payment Guide available 
NOTE: Please use the mailing labels provided in this booklet when           on the DC website at MyTax.DC.gov for instructions for electronic pay-
mailing your vouchers.                                                      ments. 
• By accessing MyTax.DC.gov                                                 Payment options are as follows:
Corporate  taxpayers  may  file  and  pay  the  D-20ES  by  accessing
MyTax.DC.gov.                                                                •  ACH Debit. ACH debit is used for taxpayers who have signed up
                                                                             for MyTax.DC.gov.  There is no fee.  Bank account information
• Electronic Filing Instructions                                             is stored within their online account.  MyTax.DC.gov can store
The instructions in this booklet are specifically for filers of paper        multiple bank accounts across multiple tax types.   Taxpayers give
returns. When you file electronically, note that the instructions may        the right to debit the money from their bank account.  Ensure you
differ.  Follow  the  “on  screen” instructions.  If  you  need  further     allow 1-3 business days if entering change of banking information.
explanations, review the instructions in this booklet.                       •  ACH Credit. ACH credit is for business taxpayers only. There is no
                                                                             fee charged by OTR, but the taxpayer’s bank may charge a fee.

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                                                                          ________________________________________________________
The taxpayer directly credits OTR’s bank account. A taxpayer does         Getting started
not need to be registered to use this payment type, and does not 
need to access the website.                                               To complete the paper Form D-20ES, in general you will need:
                                                                            A pen with black ink         A calculator  
Note: When making ACH credit payments through your bank, please 
use the correct tax type code (00250) and tax period ending date          Not all items will apply. Fill in only those that do apply. If an amount  
(YYMMDD) for corporate franchise estimated tax payments.                  is zero, make no entry, leave the line blank.
 •  Credit/Debit Card. The taxpayer may pay the amount owed using         Taxpayer Identification Number (TIN)
Visa®, MasterCard®, Discover® or American Express®. You will              You must have a TIN, whether it is a Federal Employer Identification Number 
be charged a fee that is paid directly to the District’s credit card      (FEIN),  Social  Security  Number  (SSN),  Individual  Taxpayer  Identification 
service provider. Payment is effective on the day it is charged.          Number (ITIN) or Preparer Tax Identification Number (PTIN).
Note: International ACH Transaction (IAT). Your payment cannot be         •  An FEIN is a number issued by the IRS. To apply for an FEIN, get
drawn on a foreign account. You must pay by  money order (US dollars)     Form SS-4, Application for Employer Identification Number, or get
or credit card instead.                                                   this form online at www.irs.gov/businesses and click on Employer
Dishonored Payments                                                       Identification Number (EIN) under Starting a Business.  You may also
Make sure your check or electronic  payment will clear.  You will be      get this form by calling 1-800-TAX-FORM (1-800-829-3676).
charged a $65 fee if your check or electronic payment is not honored 
by your financial institution and returned to OTR.
                                                                       -5-

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

• The Preparer Tax Identification Number (PTIN) is an identification
number issued by the IRS that all paid tax preparers must use on tax
returns or claims for refund.

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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 not enter cents.                $   57  204  00 .
                                                               -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 202 2D-20 overpayment

Voucher 
number                      Payment amount                                Date paid

1
2
3
4 

                                           -9-

             Government of the 
             District of Columbia      2022                 D-20ES Declaration of Estimated                           
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                   *220200210000*
        (dollars only)         $                            .00                            OFFICIAL USE ONLY
        Taxpayer Identification Number                      Tax period ending (MMDDYYYY)    Vendor ID#0000

        Business name or Designated Agent name 

DCE006C 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-20ES Declaration of Estimated                                                       
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                       *2 0200210000*3
        (dollars only)          $                           .00                                 OFFICIAL USE ONLY
        Taxpayer Identification Number                        Tax period ending (MMDDYYYY)      Vendor ID#0000
                                                            1 2 3 1 2 0 23
        Business name or Designated Agent name 

DCE006C 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-20ES Declaration of Estimated                          
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                   *220200210000*
        (dollars only)        $                             .00                            OFFICIAL USE ONLY
        Taxpayer Identification Number                      Tax period ending (MMDDYYYY)    Vendor ID#0000

        Business name or Designated Agent name

DCE006C 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-20ES Declaration of Estimated                                                       
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                       *2 0200210000*3
        (dollars only)          $                           .00                                 OFFICIAL USE ONLY
        Taxpayer Identification Number                        Tax period ending (MMDDYYYY)      Vendor ID#0000
                                                            1 2 3 1 2 0 23
        Business name or Designated Agent name 

DCE006C 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-20ES Declaration of Estimated                          
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                   *220200210000*
        (dollars only)        $                             .00                            OFFICIAL USE ONLY
        Taxpayer Identification Number                      Tax period ending (MMDDYYYY)    Vendor ID#0000

        Business name or Designated Agent name

DCE006C 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-20ES Declaration of Estimated                                                       
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                       *2 0200210000*3
        (dollars only)          $                           .00                                 OFFICIAL USE ONLY
        Taxpayer Identification Number                        Tax period ending (MMDDYYYY)      Vendor ID#0000
                                                            1 2 3 1 2 0 23
        Business name or Designated Agent name 

DCE006C 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-20ES Declaration of Estimated                          
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                   *220200210000*
        (dollars only)        $                             .00                            OFFICIAL USE ONLY
        Taxpayer Identification Number                      Tax period ending (MMDDYYYY)    Vendor ID#0000

        Business name or Designated Agent name

DCE006C 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-20ES Declaration of Estimated                                                       
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                       *2 0200210000*3
        (dollars only)          $                           .00                                 OFFICIAL USE ONLY
        Taxpayer Identification Number                        Tax period ending (MMDDYYYY)      Vendor ID#0000
                                                            1 2 3 1 2 0 23
        Business name or Designated Agent name 

DCE006C Business mailing address line 1

        Business mailing address line 2  

        City                                                   State    Zip Code + 4

                                                                                                 Voucher number:   4  Due date:               12152023

                                                                                                                                                     

DCE20LAB/C

OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019 OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019 OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019 OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019

DCE20LAB/C

OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019 OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019 OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019 OFFICE OF TAX AND REVENUE CORPORATION ESTIMATED FRANCHISE TAX PO BOX 96019 WASHINGTON DC  20090-6019

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