176

176.1 Extension for combined reporting filers for transition year. Effective for tax years beginning on or after December 31, 2010, a calendar year taxpayer that is a member of a combined group and that must report income derived from the activities of that group in a combined report due on September 17, 2012, may receive an automatic extension until October 15, 2012. This extension applies to all final zero returns. See 9 DCMR § 176.2.

176.2 Closing out separate entities. If an entity filed a District return on a separate reporting basis or on a District consolidated basis for the tax year beginning prior to December 31, 2010, and that entity will now be filing on a combined reporting basis for the tax year beginning after December 31, 2010, that entity (or entities), except for the designated agent, shall file a separate final zero return along with the combined report.

SOURCE: Final Rulemaking published at 59 DCR 10875, 10898 (September 14, 2012).