Government of the District of Columbia
              Office of the Chief Financial Officer                                                                         2021
              Office of Tax and Revenue                                                                                    D-20ES

                                                     Declaration of Estimated 
                                        2021 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. 03/20)

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                              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 2021 corporation franchise tax; or
chise tax return.                                                              •  110% of your 2020 DC 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 
                                                                                 Return (FR-120)
If initially you are not required to file a declaration voucher but later in 
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  3for the due dates. If your estimated tax liability changes       pay any tax liability with the extension request, otherwise the request 
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                          The submission of the extension of time to file form is subject to the fol-
need to file?                                                                    lowing considerations:
Corporate Franchise Tax Return (D-20)                                            1.   If you expect to have a balance due when you file your D-20, you must 
You may obtain the D-20 from:                                                        pay with your timely filed extension application.
                                                                                 2.  If you do not expect to have a balance due when you file your D-20, you 
• Website: MyTax.DC.gov                                                              are not required to file a Form FR-120, if you have:
• Phone: 202-727-4829                                                                a.  Correctly estimated your D-20 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      • Voucher 4: December 15, 2021
    the IRS. The timely filed federal extension to file form will satisfy the 
    requirement for filing a Form FR-120 with DC.                                  Fiscal year taxpayers should file the declaration vouchers by the  
                                                                                   following dates:
3.  If you do not expect to have a balance due and you have not filed an ex-
  tension of time to file for your federal return and wish to request an exten-    •  Voucher 1: The fifteenth day of the  
  sion for your DC franchise tax return, you should submit a Form FR-120.          fourth month of your taxable year;
If there is an amount due, the DC Form FR-120 is required to be filed              •  Voucher 2: The fifteenth day of the  
with the payment. Penalty charges are imposed on any tax found owing               sixth month of your taxable year;
and not paid on time with the extension request.                                   •  Voucher 3: The fifteenth day of the  
                                                                                   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

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________________________________________________________
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        If mailing vouchers send your vouchers and payments to:
mailed to each registered taxpayer who filed estimated tax payments in                               Office of Tax and Revenue
the previous year, except those who file electronically or use a substitute                          PO Box 96019
form. It also contains mailing labels. You are responsible for filing and                      Washington, DC 20090-6019
submitting the amount due on time whether or not you receive the printed 
forms.                                                                         NOTE: Please use the mailing labels provided in this booklet when  
• Substitute forms                                                             mailing your vouchers.
  You may file your DC estimated tax payment using a computer-                 • By accessing MyTax.DC.gov
  prepared or computer-generated substitute form, provided the form              Corporate  taxpayers  may  file  and  pay  the  D-20ES  by  accessing  
  is approved in advance by the Office of Tax and Revenue (OTR). The             MyTax.DC.gov. 
  fact that a software package is available for retail purchase does not  
  mean that the substitute form has been approved for use. Check with          • Electronic Filing Instructions
  the software developer to determine if its form was approved by the            The instructions in this booklet are specifically for filers of paper  
  DC OTR.                                                                        returns. When you file electronically, note that the instructions may 
                                                                                  differ.  Follow  the  “on  screen” instructions.  If  you  need  further  
• By mail                                                                        explanations, review the instructions in this booklet.
  If you file using paper, make the check or money order payable to the 
   DC Treasurer. Write your Taxpayer Identification Number (TIN),  
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________________________________________________________                  fee charged by OTR, but the taxpayer’s bank may charge a fee. 
Electronic Payment Options                                                The taxpayer directly credits OTR’s bank account. A taxpayer does 
If the amount of the payment due for a period exceeds $5,000, you         not need to be registered to use this payment type, and does not 
must pay electronically. Visit MyTax.DC.gov.                              need to access the website. 
                                                                          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 (00250) and tax period ending date 
on the DC website at MyTax.DC.gov for instructions for electronic pay-    (YYMMDD) for corporate franchise estimated tax payments.  
ments. 
                                                                            •  Credit/Debit Card. The taxpayer may pay the amount owed using 
Payment options are as follows:                                           Visa®, MasterCard®, Discover® or American Express®. You will 
 •  ACH Debit. ACH debit is used for taxpayers who have signed up         be charged a fee that is paid directly to the District’s credit card 
 for MyTax.DC.gov.  There is no fee.  Bank account information            service provider. Payment is effective on the day it is charged.
 is stored within their online account.  MyTax.DC.gov can store 
 multiple bank accounts across multiple tax types.   Taxpayers give 
 the right to debit the money from their bank account.  Ensure you 
 allow 1-3 business days if entering change of banking information.  
 •  ACH Credit. ACH credit is for business taxpayers only. There is no 

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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.                                   •  An SSN is a valid number issued by the Social Security Administration 
________________________________________________________                                (SSA) of the United States Government. To apply for an SSN, get form 
                                                                                        SS-5, Application for a Social Security Card, from your local SSA office 
Getting started                                                                         or get this form online at www.ssa.gov. You may also get this form by 
To complete the paper Form D-20ES, in general you will need:                            calling 1-800-772-1213.
  A pen with black ink         A  calculator
Not all items will apply. Fill in only those that do apply. If an amount             •  An Individual Taxpayer Identification Number (ITIN) is a tax processing 
is zero, make no entry, leave the line blank.                                          number issued by the Internal Revenue Service (IRS). The IRS issues  
                                                                                       ITINs  to  individuals  who  are  required  to  have  a  U.S.  taxpayer  
Taxpayer Identification Number (TIN)                                                   identification number but who do not have, and are not eligible to 
You must have a TIN, whether it is a Federal Employer Identification Number             obtain,  a  Social  Security  number  (SSN)  from  the  Social  Security  
(FEIN),  Social  Security  Number  (SSN),  Individual  Taxpayer  Identification        Administration (SSA).  ITINs do not serve any purpose other than  
Number (ITIN) or Preparer Tax Identification Number (PTIN).                            federal tax reporting.
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• The Preparer Tax Identification Number (PTIN) is an identification               Filling out the form
  number issued by the IRS that all paid tax preparers must use on tax             To aid us in processing your return, please follow these rules.
  returns or claims for refund.                                                    Do not print outside the boxes.
                                                                                    
You  must  wait  until  you  receive  a  TIN  before  you  file  a  DC  return.     Using black ink, print in  
Your return may be rejected if your TIN is missing, incorrect or invalid.           CAPITAL letters.                   R O B E R T S

Help us identify your forms and attachments                                         Leave a space between words  
Write your TIN, tax period, name and address on any statements submit-              and between number and words.      8   E L M
ted with the voucher or filed separately. The TIN is used for tax adminis-                                             Yes No
tration purposes only.                                                              Write 3s with rounded tops,  
                                                                                                                           3 7
Personal Information                                                                not flat tops.                     3 7
Complete the personal information as instructed, using CAPITAL letters              Write 7s without middle bars.
and black ink. Use one block per letter, including a space between 
                                                                                    Fill in ovals completely.
address fields. Please write clearly, otherwise processing your return may                                                 4 x
be delayed.                                                                         Do not  4 or “ ”xovals. 
                                                                                    Round cents to the nearest dollar. 
                                                                                    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-20 overpayment

Voucher 
number                      Payment amount                                Date paid

1
2
3
4        

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          Government of the 
          District of Columbia           2021   D-20ES Declaration of Estimated                                                                                                                                         
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (dollars only)      $                                .00                                                                                          OFFICIAL USE ONLY
        Taxpayer Identification Number                                        Tax period ending (MMDDYYYY)                                                 Vendor ID#0000
                                                             12312021
        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:               04152021

                                                                                                                                                                                                                       

          Government of the 
          District of Columbia           2021   D-20ES Declaration of Estimated                                                                                                                               
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (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           2021   D-20ES Declaration of Estimated                                                                                                                                         
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (dollars only)      $                                .00                                                                                          OFFICIAL USE ONLY
        Taxpayer Identification Number                                        Tax period ending (MMDDYYYY)                                                 Vendor ID#0000
                                                             12312021
        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:               06152021

                                                                                                                                                                                                                       

          Government of the 
          District of Columbia           2021   D-20ES Declaration of Estimated                                                                                                                               
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (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           2021   D-20ES Declaration of Estimated                                                                                                                                         
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (dollars only)      $                                .00                                                                                          OFFICIAL USE ONLY
        Taxpayer Identification Number                                        Tax period ending (MMDDYYYY)                                                 Vendor ID#0000
                                                             12312021
        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:               09152021

                                                                                                                                                                                                                       

          Government of the 
          District of Columbia           2021   D-20ES Declaration of Estimated                                                                                                                               
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (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           2021   D-20ES Declaration of Estimated                                                                                                                                         
                                                            Franchise Tax for Corporations
        Important: Print in CAPITAL letters using black ink.
        Quarterly payment                                                                                                                                 *210200210000*
        (dollars only)      $                                .00                                                                                          OFFICIAL USE ONLY
        Taxpayer Identification Number                                        Tax period ending (MMDDYYYY)                                                 Vendor ID#0000
                                                             12312021
        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:               12152021

                                                                                                                                                                                                                       

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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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