DC Business Tax Extension — LLC & Partnership, S Corporation, C Corporation, Fiduciary
District of Columbia business extensions are entity-specific. DC does not simply accept a federal extension in place of its own application: use the DC form that matches your return, file it by the original deadline, and pay the full estimated DC tax due with the extension.
The extension buys time to file — never time to pay. OTR generally imposes a 5% penalty per month or fraction of a month, capped at 25%, on unpaid tax; interest is currently 10% per year compounded daily. Calendar-year 2025 returns are generally due April 15, 2026, and a timely six-month extension moves filing to October 15, 2026.
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DC Business Tax Extension — LLC & Partnership
DC classification controls the return. A partnership generally files D-65; an unincorporated business subject to DC franchise tax files D-30. A multi-member LLC often follows partnership treatment, while an LLC taxed as a corporation files D-20. A single-member disregarded LLC generally reports through its owner, subject to DC disclosure and filing rules.
Two ways to extend. File FR-165 for a D-65 or FR-130 for a D-30 by April 15, 2026. Pay any estimated DC tax with the request and attach the filed extension to the return. A federal Form 7004 does not replace the required DC extension.
Pay estimated DC tax
The extension does not move the payment date. Pay through MyTax.DC.gov.
File D-65 or D-30
Attach the timely FR-165 or FR-130 when filing the return. Confirm whether D-30N applies to a qualifying low-gross-income unincorporated business.
DC LLC & Partnership Late Filing & Payment
| Penalty type | Rate | Cap | Trigger |
|---|---|---|---|
| Failure to file | 5% per month or fraction | 25% | Return or extension filed late |
| Failure to pay | 5% per month or fraction | 25% | Tax unpaid after original due date |
| Interest | 10% per year, compounded daily | No stated cap | Unpaid tax from the original due date |
| Return form | D-65 or D-30, based on classification |
| Extension form | FR-165 or FR-130 |
| Original / extended deadline | April 15 / October 15, 2026 |
| Payment | Estimated DC tax due April 15; use MyTax.DC.gov |
| Agency | DC Office of Tax and Revenue |
DC Business Tax Extension — S Corporation
DC is unusual: for District tax purposes, an S corporation is treated as a C corporation. It must file Form D-20 and complete the applicable DC schedules. Federal pass-through treatment does not eliminate the DC entity-level filing.
Two ways to extend. File DC Form FR-120 by April 15, 2026, pay the full estimated D-20 tax shown on the worksheet, and attach the filed FR-120 to the D-20. If payment exceeds $5,000 in any period, OTR requires electronic payment.
File FR-120 and pay
Use MyTax.DC.gov for electronic payment and filing where required.
File Form D-20
Attach the FR-120 filed by the original due date. The extension is for filing only.
DC S Corporation Late Filing & Payment
| Penalty type | Rate | Cap | Trigger |
|---|---|---|---|
| Failure to file | 5% per month or fraction | 25% | Late D-20 or extension |
| Failure to pay | 5% per month or fraction | 25% | Unpaid D-20 tax |
| Interest | 10% per year, compounded daily | No stated cap | Unpaid tax from April 15 |
| Return form | D-20 |
| Extension form | FR-120 |
| Original / extended deadline | April 15 / October 15, 2026 |
| Special DC rule | DC treats S corporations as corporations for DC tax purposes |
DC Business Tax Extension — C Corporation
A corporation carrying on business or receiving DC-source income generally files Form D-20. Calendar-year filers file by April 15, 2026; a timely FR-120 generally extends filing to October 15, 2026. Combined-reporting filers can have a different extended deadline.
Two dates, six months apart. File FR-120 by April 15 and pay the full estimated tax due. When D-20 is filed, attach the FR-120. The extension never postpones payment.
Pay estimated D-20 tax
Pay the amount shown on the FR-120 worksheet. Payments over $5,000 in any period must be electronic.
File Form D-20
Attach the FR-120 filed by the original deadline and complete all applicable schedules.
DC C Corporation Late Filing & Payment
| Penalty type | Rate | Cap | Trigger |
|---|---|---|---|
| Failure to file | 5% per month or fraction | 25% | Late D-20 or extension |
| Failure to pay | 5% per month or fraction | 25% | Unpaid tax after April 15 |
| Interest | 10% per year, compounded daily | No stated cap | Unpaid tax from April 15 |
| Return form | D-20 Corporation Franchise Tax Return |
| Extension form | FR-120 |
| Original / extended deadline | April 15 / October 15, 2026 |
| Payment | Full estimated tax due April 15 |
DC Business Tax Extension — Fiduciary / Estate / Trust
A DC estate or trust meeting the filing thresholds generally files Form D-41. The fiduciary extension is separate from DC’s business franchise-tax forms: use FR-127F, not FR-120, FR-130, or FR-165.
Two dates, six months apart. File FR-127F by April 15, 2026, pay estimated fiduciary tax with the extension, and file D-41 by October 15, 2026. OTR states that fiduciary extensions and payments must be filed electronically through MyTax.DC.gov.
File FR-127F and pay
Use MyTax.DC.gov. The extension does not stop interest on unpaid tax.
File Form D-41
Complete the D-41 and applicable schedules after the six-month extension.
DC Fiduciary Late Filing & Payment
| Penalty type | Rate | Cap | Trigger |
|---|---|---|---|
| Failure to file | 5% per month or fraction | 25% | Late D-41 or extension |
| Failure to pay | 5% per month or fraction | 25% | Unpaid fiduciary tax |
| Interest | 10% per year, compounded daily | No stated cap | Unpaid tax from April 15 |
| Return form | D-41 Fiduciary Income Tax Return |
| Extension form | FR-127F |
| Original / extended deadline | April 15 / October 15, 2026 |
| Payment | Estimated fiduciary tax due with extension |
DC Business Tax Extensions — Frequently Asked Questions
Does a federal extension replace a DC extension?
No. DC requires the applicable DC extension form: FR-130, FR-165, FR-120, or FR-127F.
Does a DC extension give me more time to pay?
No. Estimated DC tax is due by April 15 for calendar-year filers. Penalties and interest can accrue on unpaid amounts.
What is the most important S-corporation rule?
For DC tax purposes, an S corporation is treated as a corporation and files D-20 with FR-120.
Dates shown assume calendar-year tax year 2025 returns filed in 2026. Fiscal-year, combined-reporting, short-year, exempt, and special-classification taxpayers should confirm the applicable OTR instructions.
Complete the required DC extension and pay any DC tax due by the original deadline. Start your extension →