Common questions about individual District of Columbia Form D-30 in Lacerte (2024)

by Intuit Updated 3 months ago

Below are solutions to frequently asked questions about filing DC Form D-30, Unincorporated Business Franchise Tax Return, in Lacerte.

Table of contents:

Follow these steps togenerate Form D-30 for a Schedule C business
Who must file Form D-30?
How do I resolve diagnostic ref. #13277 for DC part-year or nonresident returns?
Part-year return
Nonresident return
Why aren't the DC nonresident amounts flowing to the D-30?
Form D-30 is not required to filed if the amount on line 10 is less than 12,000. However, the entire form is needed due to a refund of estimated tax payments

Follow these steps togenerate Form D-30 for a Schedule C business:

  1. Go to Screen 16, Business Income (Sch. C).
  2. Enter the appropriate income and deductions for the Schedule C.
  3. Select District of Columbia Information from the Sections box on the lower-left side of the screen.
  4. Mark the checkbox labeled District of Columbia unincorporated business.
  5. Go to Screen 55, Part-Yr/Nonres. Information.
  6. Mark theFormDC-30Onlycheckbox.
  7. Go to Screen 54, Taxes.
  8. Select District of Columbia - Unincorporated Business from the left navigation panel.
  9. Enter the Business name (MANDATORY).
  10. Scroll down to the District of Columbia Income and Deductions (Form D-30) section.
  11. Enter any other applicable information on this screen.
    • For example, enter any DC-specific income, deductions, apportionment, NOLs, cost of goods sold, contributions, estimates and balance sheet information.

Back to Table of ContentsCommon questions about individual District of Columbia Form D-30 in Lacerte (1)Common questions about individual District of Columbia Form D-30 in Lacerte (2)

Who must file Form D-30?

Generally, an unincorporated business with gross income (line 11) over $12,000 from District sources must file a D-30, whether or not it has net income. This includes any business carrying on and/or engaging in any trade, business, or commercial activity in DC with income from DC sources.

Refer to the DC Office of Tax and Revenue Instructions for the D-30 for more information.

Back to Table of ContentsCommon questions about individual District of Columbia Form D-30 in Lacerte (3)Common questions about individual District of Columbia Form D-30 in Lacerte (4)

How do I resolve diagnostic ref. #13277 for DC part-year or nonresident returns?

The program may generate two critical diagnostics for a DC part-year or nonresident return:

  • The client information screen indicates that the taxpayer is not a full year resident of any state. If the taxpayer is a part-year resident of the District of Columbia, part-year resident information must be entered at the top of the Part Yr. - Nonres. Information screen in the state and local panel.(ref. #13277)
  • DC Nonresidents are not required to file a DC tax return except to claim a refund of DC withholding or tax payments, or to file a DC Unincorporated Business Tax Return (Form D-30). If neither of these cases apply, remove DC from the inventory of states to process in the client information screen. If a DC Unincorporated Business Tax Return is required, check the "Form D-30 only" box located at the top of the District of Columbia Nonresident section in the "Part-Yr. - Nonres. Information" screen of the state and local panel.(ref. #13278)

Choose the applicable return type below for instructions on resolving these diagnostics.

Part-year return

  1. Go toScreen 55, Part-Yr./Nonres. Information
  2. Select District of Columbia from the left navigation panel.
  3. Under the District of Columbia Part-Year Resident section, enter dates in the following fields using mm/dd/yy format:
    • Part-year resident from (code 1)
    • Part-year resident to (code 2)

Back to Table of ContentsCommon questions about individual District of Columbia Form D-30 in Lacerte (5)Common questions about individual District of Columbia Form D-30 in Lacerte (6)

Nonresident return

  1. Go toScreen 55, Part-Yr./Nonres. Information
  2. Select District of Columbia from the left navigation panel.
  3. Locate the District of Columbia Nonresident section.
  4. Mark the checkbox labeled Form D-30 only (code 72).

Back to Table of ContentsCommon questions about individual District of Columbia Form D-30 in Lacerte (7)Common questions about individual District of Columbia Form D-30 in Lacerte (8)

Why aren't the DC nonresident amounts flowing to the D-30?

If the DC nonresident amounts aren't flowing to the D-30, do the following:

  • Make sure the designation of Taxpayer, Spouse or Joint matches between activity and Screen 54, Taxes.
    • For example, if the Schedule E is marked Spouse, then the related amounts entered on Screen 54.321, District of Columbia - Unincorporated Business must also be marked as Spouse.
  • Make sure you marked the checkbox labeled District of Columbia unincorporated business for the Schedule C/Schedule E activity you'd like to include on the applicable screen.
    • This is Screen 16, Business Income (Sch. C) for Schedule C activities or Screen 18, Rental and Royalty Income (Sch. E) for Schedule E activies.
  • Make sure the income entered on the Schedule E/Schedule C, marked for DC UBT, is also entered on Screen 54.321, District of Columbia - Unincorporated Business.

Back to Table of ContentsCommon questions about individual District of Columbia Form D-30 in Lacerte (9)Common questions about individual District of Columbia Form D-30 in Lacerte (10)

Form D-30 is not required to filed if the amount on line 10 is less than 12,000. However, the entire form is needed due to a refund of estimated tax payments.

In screen 54.321 enter a 1 in input field Form D-30: blank=when applicable, 1=force. This will generate the entire calculation of the D-30.

Back to Table of ContentsCommon questions about individual District of Columbia Form D-30 in Lacerte (11)Common questions about individual District of Columbia Form D-30 in Lacerte (12)

Common questions about individual District of Columbia Form D-30 in Lacerte (2024)

FAQs

What is DC tax form D30? ›

The filing of the D 30 is a requirement for operating or continuing to operate a motor vehicle for hire in the District by a non resident. The minimum tax is $250 if DC gross receipts are $1M or less.

Can DC Form D-30 be filed electronically? ›

MyTax.DC.gov Offers the ability to file online the D 30/Schedules to registered taxpayers provided you are not filing a Combined Report or short year return.

What is the difference between District of Columbia D 30 and D 65? ›

If Form D-65 is filed instead of Form D-30, attach an explanation to the D-65. (1)(a) A partnership with gross income of more than $12,000 which leases real or personal property in DC, regardless of whether services are performed, (including professional partnerships) must file a Form D-30 instead of Form D-65.

Do I have to file a District of Columbia tax return? ›

Do I have to file a DC income tax return? You must file a DC tax return if: You were a resident of the District of Columbia and you were required to file a federal tax return. Your permanent residence was in the District of Columbia for either part of or the full taxable year.

Who is exempt from filing form D-30? ›

residents and part-year residents, but Form D-30 must be paper filed. If the amount on line 11 Total Gross Income of the D-30 is $12,000 or less, the taxpayer is generally not required to file the return.

Where to mail DC form D-30? ›

Do not attach your payment to your D-30 return. • Mail the D-30P with, but not attached to, your D-30 tax return in the envelope provided in this tax booklet. If you do not have the return envelope, make sure to address your envelope to: Office of Tax and Revenue PO Box 96165, Washington DC 20090-6165.

Who is exempt from DC franchise tax? ›

A business is exempt if more than 80% of gross income is derived from personal services rendered by the members of the entity and capital is not a material income-producing factor. A trade, business or professional organization that by law, customs or ethics cannot be incorporated is exempt.

What is the franchise tax in the District of Columbia? ›

D.C. imposes a franchise tax on corporations for the privilege of carrying on or engaging in any business within the District and of receiving income from sources within the District. The rate is 8.25% of taxable income for every corporation, whether domestic or foreign.

What is the tax rate in DC? ›

The District of Columbia (DC) has a graduated individual income tax, with rates ranging from 4.00 percent to 10.75 percent. DC has an 8.25 percent corporate income tax rate. DC has a 6.00 percent sales tax rate. DC also has a 0.57 percent effective property tax rate on owner-occupied housing value.

What is the District of Columbia classified as? ›

Washington, DC, isn't a state; it's a district. DC stands for District of Columbia. Its creation comes directly from the US Constitution, which provides that the district, "not exceeding 10 Miles square," would "become the Seat of the Government of the United States."

How does DC tax partnerships? ›

Individuals carrying on any trade or business in partnership in the District, other than an unincorporated business, shall be liable for income tax only in their individual capacities. The tax on all such income shall be assessed against the individual partners under §§ 47-1806.01 to 47-1806.06.

What is the difference between d30 and d65? ›

The D-30 form will print when gross income is more then $12,000. The D-65 will print when gross income is $12,000 or less.

How do I file a DC tax exemption? ›

To apply for recognition of exemption from District of Columbia taxation, please visit MyTax.DC.gov. For questions, please contact OTR's Customer Service Administration at (202) 727-4TAX (4829).

What is the 183 day rule in DC? ›

How is the 183 days residency rule applied to tax returns? Every day that a taxpayer is in the District of Columbia and maintains a place of residency for an aggregate of 183 days or more, including days of temporary absence is counted towards the 183 days residency rule.

Who is subject to DC income tax? ›

You must file a DC state tax return if:

You lived in the District of Columbia for 183 days or more during the taxable year, even if your permanent residence was outside the District of Columbia. You were a part-year resident of DC during the tax year.

What is D on a tax form? ›

Use Schedule D (Form 1040) to report the following: The sale or exchange of a capital asset not reported on another form or schedule. Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit.

Who must file a DC personal property tax return? ›

Generally, every individual, corporation, partnership, executor, administrator, guardian, receiver, trustee, or other taxpayer that owns or holds personal property for a trade or business must file a personal property tax return unless they are exempt from filing.

What is the DC non resident tax refund form? ›

Which form do I file to receive a refund? Use Form D-40B, Non-Resident Request for Refund (available by visiting Tax Forms, Publications, and Resources).

What is DC unincorporated business franchise tax? ›

The tax is 8.25% of taxable income. Taxable income is defined differently for the unincorporated business franchise tax than for the corporate franchise tax. It's the amount of net income derived from D.C. sources less a $5,000 exemption. D.C. also allows a deduction for a 30% salary allowance for owners.

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