Use Form FR-127 if you cannot file your DC individual income tax return by the April 15, 2013 due date. By filing this form, you can receive a 6-month extension of time to file.

You must use Form FR-127 to request an extension of time to file a DC individual income tax return.

A filing extension is not an extension of the due date for paying any tax you may owe. Before filing for an extension, estimate the taxes you will owe and pay any part of that amount, not covered by DC withheld tax amounts and/or estimated tax payments. Include your payment with the FR-127 voucher and file it by April 15, 2013.

If filing jointly, or filing separately on same the return, enter the social security number (SSN) and name shown first on your D-40/D-40EZ return, then enter the SSN and name shown second on your return.

When to File
In general, you must submit your request for an extension along with full payment of any tax due by April 15, 2013. If the due date for filing a return falls on a Saturday, Sunday or legal holiday, the return is due the next business day.

Additional Extension
In addition to the 6-month extension, you may receive another 6-month extension if you are living or traveling outside the U.S. You must file for the first 6-month extension by the April 15th due date before applying for the additional extension of time to file.

How to Avoid Penalties and Interest
You will be charged interest of 10% per year, compounded daily, for any tax not paid on time. Interest is calculated from the due date of the return to the date the tax is paid. You will be charged a 5% per-month penalty for failure to file a return or pay any tax due on time. The penalty is calculated on the unpaid tax for each month or part of a month that the return is not filed or the tax is not paid. The maximum penalty is an additional amount due, equal to 25% of the tax due.

For additional information, please visit the District of Columbia Office of Tax and Revenue website.

Form FR-127 (Extension of Time to File a DC Income Tax Return):http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/jan_2013_postings/45987_2012_d-40ez_d-40_proof_01-14-13.pdf

Detach at perforation and mail the voucher, with payment attached, to the Office of Tax and Revenue, PO Box 7182, Washington, DC 20044-7182.