District of Columbia Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & DC Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & DC Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
DC State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form D-40 | Rates 4%–10.75% |
| Corporate Franchise Tax | April 15 | Form D-20 | 8.25% rate |
| Unincorporated Business Franchise Tax | April 15 | Form D-30 | 8.25% on net income over $12,000 |
| Partnership Return | March 15 | Form D-65 | Pass-through |
| Sales Tax (Monthly) | 20th of following month | Via MyTax.DC.gov | 6% general rate |
| Withholding Tax (Monthly/Quarterly) | Varies by payroll | FR-900A (annual) / FR-900Q (quarterly) | Employers |
| Biennial Report | April 1 (every 2 years) | Filed with DCRA | $300 fee |
| Estimated Income Tax (Q1) | April 15 | Form D-40ES / D-20ES | — |
| Estimated Income Tax (Q2) | June 15 | Form D-40ES / D-20ES | — |
| Estimated Income Tax (Q3) | September 15 | Form D-40ES / D-20ES | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form D-40ES / D-20ES | — |
Quarterly Estimated Tax Deadlines in DC
DC follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $100 or more in DC income tax.
DC-Specific Tax Requirements
The District of Columbia levies both a Corporate Franchise Tax (Form D-20) and an Unincorporated Business Franchise Tax (Form D-30) at a rate of 8.25%. The unincorporated business tax applies to sole proprietors, partnerships, and LLCs with DC-source income exceeding $12,000. This is a unique feature — most states don't separately tax unincorporated businesses at the entity level. Individual income tax rates range from 4% to 10.75%.
DC's sales tax rate is 6% for most goods, with higher rates for specific categories: 10% for restaurant meals and liquor, 10.25% for hotel accommodations, and 8% for parking. There is no sales tax on groceries. Businesses must collect and remit sales tax monthly through the MyTax.DC.gov portal. The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions.
DC requires businesses to file a Biennial Report with the Department of Consumer and Regulatory Affairs (DCRA) every two years, with a $300 filing fee. There is no separate franchise tax beyond the D-20/D-30 filing. Employers must withhold DC income tax and can file quarterly or monthly depending on the amount withheld.
What Happens If You Miss a DC Tax Deadline?
DC Office of Tax and Revenue
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