DISTRICT OF COLUMBIA (D.C.)

Office of Tax and Revenue
Website | Website – Business
Phone: (202) 727-4829
Tax Practitioners Hotline: (202) 727-1435

Login (mytax.dc.gov) – online tax portal
Office of the Secretary
website
Business Search – via Access DC; select Verify Existing Business License
Department of Licensing and Consumer Protection (DLCP)

Department of Buildings
Login (Access DC) – view permits, inspection, licensing, enforcement,& compliance

Business Must File Bi-Annual Report (every 2 years)
1. Form BRA-25
2. After initial Filing, due April 1st, every other year
3. Update business address, key personnel, etc.
4. Fee $300
Certificate of Good Standing
Form FP-31
Personal Property Tax Return
Info (click on Personal Property) | More Info – Explanation
Form (PDF) | Form (Schedules) | Instructions (PDF)

Info | sample worksheet / what to include
2025 Instructions booklet

– MUST complete at least one schedule. If no schedules completed, will not be able to file form

– Because you have personal property that is used for business purposes in DC, you must file FP-31.

– Owning a rental property is considered a business or trade activity. Therefore, you file file.

– See page 6 of 2025 Instructions booklet for depreciation rates (Depreciation Guidelines)


File Online or Mail
1. Can Setup online account to file and pay

2. Mail (see Instructions, page 22 for mailing address).
a. Mail Form (FP-31), Payment Voucher (FP-31P) and Payment (if any payment)
b. Address: Office of Tax and Revenue, PO Box 96183, Washington, DC 20090-6183

Who Must File form FP-31
– All individuals, corporations, partnerships, executors, administrators, guardians, receivers, trustees, and entities that own or hold personal property in trust

Time Frame
– Tax Year runs from July 1 to June 30
– Must File Return by July 31 or each year

Completing FP-31 Form (if own rental property; also see instructions)
A. Business or Profession = Rental Property

B. Number of DC Locations = enter number of business (if rental in LLC) or number of rental properties

D – G. = No

– Next, Complete Schedule A, listing all personal properties; e.g., furniture, appliances, etc. THEN put total accordingly in 1 to 3.
a. NOTE: Check rental property fixed assets for list of personal properties

– Next, Complete Schedule B, listing supplies. THEN put total in number 4.
a. NOTE: check rental expenses to see if any supplies purchased

– Next, if you sold or disposed of any personal property that you previously reported, list them in Schedule C.

– You can likely skip Schedules D-1 and D-2

– Next, total amounts

If Own Rental Property
Info
General Questions: 202-727-4829

1. You are considered an unincorporated business
2. You must file D-30, if you have Gross Income from DC sources > $12,000; regardless of net income
3. This is a separate tax return from your DC individual tax return

2024 Gross Income > $12,000 must file
2023 Gross Income > $12,000 must file – instructions


Lacerte – info
1. Make sure you add District of Columbia in Screen 1 (Client Info). And, select to E-File

2. Goto Screen 54 (St Taxes), on top left, select District of Columbia -Unincorporated Business
a. Add Business and enter info
b. On left, bottom, Sections, click District of Columbia Income and Deductions. This is Form D-30.
c. Go through other sections to see what should be completed
Business InfoBusiness Portal – login with Access DC