D.C. Mun. Regs. tit. 9, ch. 1 – Income and Franchise Taxes | Midpage

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District of Columbia Municipal Regulations

Chapter 9-1

D.C. Mun. Regs. tit. 9, ch. 1

Income and Franchise Taxes

District of Columbia, Office of the Secretary

9-100General Provisions 9-102Exempt Organizations 9-103Exempt Activities of Civic Leagues and Organizations 9-104Salary Deductions: Unincorporated Businesses 9-105General Requirements for Filing Tax Returns (Including Electronic [Internet] Filing)9-106Time and Place for Filing Tax Returns 9-107Tax Returns of Unincorporated Businesses 9-108Tax Returns of Partnerships 9-109Consolidated Tax Returns 9-110Disclosure of Tax Return Information 9-111Information Returns 9-112Optional Tax Computation for D.C. Residents 9-113Property Tax Credit 9-114Credits for Individual Income Tax Paid to Other Jurisdictions and Campaign Contributions 9-115Credit for Tax Withheld on Wages 9-116Tax on Corporations and Financial Institutions 9-117Tax on Unincorporated Businesses 9-118Unincorporated Business of a Decedent 9-119Tax Computations for Unincorporated Businesses 9-120Common Trust Funds 9-121Franchise Tax 9-122Allocation and Apportionment 9-123Deductions When Income Is Apportionable or Exempt 9-124Allocation of Non-business Income 9-125Apportionment of Business Income 9-126Property Factor 9-127Payroll Factor 9-128Sales Factor 9-129Allocation and Apportionment Applicable to Financial Institutions 9-130Withholding: General Provisions 9-131Withholding Payroll Records 9-132Returns of Taxes Withheld 9-133Payment of Withholding Tax 9-134Adjustment or Refund of Withholding Tax Deducted 9-135Annual Report of Withholding 9-136Methods of Withholding Tax 9-137Payroll Periods: Regular and Irregular 9-138Additional Withholding 9-139Supplemental Wage Payments 9-140Wages Paid on Behalf of Two or More Employers 9-141Employee Withholding Exemptions 9-142Withholding Exemption Certificates 9-143Withholding Statements (Form D-2)9-144Estimated Tax: General Provisions 9-145Declaration of Estimated Individual Income Tax 9-146Joint Declarations of Estimated Tax 9-147Filing Estimated Tax Declarations and Payment of Tax 9-148Use of Tax Return as a Declaration of Estimated Tax 9-149Declaration and Payment of Estimated Franchise Tax 9-150Overpayment of Tax and Refund Set-offs 9-151Penalties for Failure to File Returns or Pay Taxes 9-152Trade, Business, and Professional Licenses 9-153Modifications to Income and Deductions 9-154Federal Adjustments to Returns 9-155District of Columbia College Savings Program 9-156Combined Reporting: Outline, Effective Date, Purpose; General Rule; Revocation of Election to File Consolidated Returns; and Definitions 9-157Combined Reporting: Composition of Combined Group 9-158Combined Reporting: Determination of a Unitary Business; Commonly Controlled; and Unitary Presumptions 9-159Combined Reporting: Passive Holding Companies 9-160Combined Reporting: Statute of Limitations 9-161Combined Reporting: Water's-edge Determination 9-162Combined Reporting: Worldwide Reporting; and Initiation and Withdrawal of Election 9-163Combined Reporting: Determination of Taxable Income or Loss Using Combined Report 9-164Combined Reporting: Combining Special Apportionment Formulas 9-165Combined Reporting: Net Operating Losses 9-166Combined Reporting: Tax Credits 9-167Combined Reporting: Taxable Year; Part-year Members 9-168Combined Reporting: Designated Agent; Liability 9-169Combined Reporting: Apportionment 9-170Combined Reporting: Unincorporated Business Entities/partnerships 9-171Combined Reporting: Minimum Tax Payable 9-172Combined Reporting: Estimated Tax Payments 9-173Real Estate Investment Trusts 9-174Regulated Investment Companies 9-175Combined Reporting: Financial Accounting Standards No. 109 (Fas 109) Deduction 9-176Time and Place for Filing Tax Returns; Extensions; Closing Out Separate Entities 9-177Reserved 9-178Reserved 9-179Reserved 9-180Reserved 9-181Reserved 9-182Reserved 9-183Reserved 9-184Reserved 9-185Reserved