District of Columbia business filing dates, 2027

State-level due dates for businesses filing in District of Columbia. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics26 dated lines in the calendar file · sources last read 2026-09-23

Coverage · 3 of 6 fully dated

Income / franchise tax return1 date · 1 not dated yet
Estimated taxnot dated yet
Withholding3 dates · 1 not dated yet
Unemployment insurance4 dates
Sales and use tax17 dates
Annual report1 date

Income / franchise tax return

1 date · 1 not dated yet

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Why no dates: No official source confirmed yet for some of these dates, so they are not shown.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Form D-20 (combined group member)calendar-year S corporation or C corporation Source text “Every corporation or financial institution must file a Corporate Franchise Tax Return (form D-20), including small businesses, professional corporations, and S corporations, if they carry on or engage in any trade, business, or commercial activity in the District of Columbia (DC) or receive income from DC sources.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Calendar Filers - For calendar year filers (with tax years ending on December 31st), the original due date is April 15th. If this date falls on a weekend or holiday, the return is due on the next business day. The extended due date is October 15th, and if it falls on a weekend or holiday, the return is due on the next business day.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Calendar Year Combined Group Members - The extended due date for combined filers is November 15th, unless that date is a weekend or holiday. The return will be due on the next business day.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Fiscal Filers - For fiscal year filers, the return is due on the 15th day of the fourth month after the tax year closes. If that date falls on a weekend or holiday, the return is due on the next business day. The extended due date is the 15th day of the tenth month after the tax year closes, and if it falls on a weekend or holiday, the return is due on the next business day.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Fiscal Year Filer Combined Group Members - The extended due date for combined filers is the 15th day of the eleventh month after the tax year closes unless it is a weekend or holiday. The return will be due on the next business day.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “FR-120 (Official) FR-120 (Fill-in) \| 2025 Extension of Time to File Corporation Franchise Tax Return \| On or before April 15, 2026 for calendar year filers; on or before the 15th day of the fourth month following the close of taxable year for fiscal filers. When you file your D-20, attach a copy of the FR-120 which you filed.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA corporation the preparer attests does business in DC or has DC-source income and files as a member of a combined group: the D-20 is due the 15th day of the 4th month after the tax year closes; filing Form FR-120 by that date extends it to the 15th day of the 11th month (November 15 for calendar-year filers). Weekend or holiday dates move to the next business day.	Due ruleForm D-20: 15th day of the 4th month after the tax year endsA date on a weekend or DC legal holiday moves to the next business day.	2027 dates Apr 15ThuForm D-20extended (Form FR-120): Nov 15	Source · retrievedotr.cfo.dc.gov/page/franchise-tax-faqs (official source, opens in a new tab)retrieved 2026-09-23otr.cfo.dc.gov/page/corporate-business-franchise-tax-forms (official source, opens in a new tab)retrieved 2026-09-23
Form D-20 corporate franchise tax return	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file

Estimated tax

Unsupported

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Why no dates: DC estimated franchise tax dates are not covered yet.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Estimated tax	Applies toShown once verified	Due ruleUnsupported	2027 datesDC estimated franchise tax dates are not covered yet.	Source · retrievedNo verified source on file

Withholding

3 dates · 1 not dated yet

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Why no dates: Every date shown here is checked against its official source.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
DC withholding return (FR-900Q / FR-900A)annual withholding filer Source text “File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year. Note: The 2026 FR-900A is due January 31, 2027. Deposits are due by January 20, 2027, for the preceding calendar year. File the FR-900Q if you are required to pay monthly or quarterly.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2026 FR-900Q MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. \| Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2025 FR-900Q MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. \| Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2026 FR-900A MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. \| Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2027.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2025 FR-900A MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. \| Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2026.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA DC withholding filer, by its assigned frequency: monthly and quarterly payers file the FR-900Q by the last day of the month after the quarter; annual filers (under $200 a year) file the FR-900A by January 31. The source lists the 2025 and 2026 forms. Deposit dates and other frequencies are not covered.	Due ruleFR-900A annual return: January 31 of the year after the calendar year ends	2027 dates Jan 31SunFR-900A annual return Falls on a Sunday; the source states no weekend rule.	Source · retrievedotr.cfo.dc.gov/am/node/1697946 (official source, opens in a new tab)retrieved 2026-09-23
DC withholding return (FR-900Q / FR-900A)monthly withholding filer Source text “File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year. Note: The 2026 FR-900A is due January 31, 2027. Deposits are due by January 20, 2027, for the preceding calendar year. File the FR-900Q if you are required to pay monthly or quarterly.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2026 FR-900Q MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. \| Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2025 FR-900Q MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. \| Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2026 FR-900A MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. \| Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2027.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2025 FR-900A MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. \| Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2026.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA DC withholding filer, by its assigned frequency: monthly and quarterly payers file the FR-900Q by the last day of the month after the quarter; annual filers (under $200 a year) file the FR-900A by January 31. The source lists the 2025 and 2026 forms. Deposit dates and other frequencies are not covered.	Due ruleFR-900Q quarterly return: last day of the month after the quarter ends	2027 dates Jan 31SunFR-900Q quarterly return Falls on a Sunday; the source states no weekend rule.	Source · retrievedotr.cfo.dc.gov/am/node/1697946 (official source, opens in a new tab)retrieved 2026-09-23
DC withholding return (FR-900Q / FR-900A)quarterly withholding filer Source text “File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year. Note: The 2026 FR-900A is due January 31, 2027. Deposits are due by January 20, 2027, for the preceding calendar year. File the FR-900Q if you are required to pay monthly or quarterly.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2026 FR-900Q MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. \| Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2025 FR-900Q MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. \| Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2026 FR-900A MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. \| Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2027.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “2025 FR-900A MyTax.DC.gov Instructions \| Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. \| Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2026.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA DC withholding filer, by its assigned frequency: monthly and quarterly payers file the FR-900Q by the last day of the month after the quarter; annual filers (under $200 a year) file the FR-900A by January 31. The source lists the 2025 and 2026 forms. Deposit dates and other frequencies are not covered.	Due ruleFR-900Q quarterly return: last day of the month after the quarter ends	2027 dates Jan 31SunFR-900Q quarterly return Falls on a Sunday; the source states no weekend rule.	Source · retrievedotr.cfo.dc.gov/am/node/1697946 (official source, opens in a new tab)retrieved 2026-09-23
DC withholding return (FR-900Q / FR-900A)monthly withholding filer or quarterly withholding filer	Applies toA DC withholding filer, by its assigned frequency: monthly and quarterly payers file the FR-900Q by the last day of the month after the quarter; annual filers (under $200 a year) file the FR-900A by January 31. The source lists the 2025 and 2026 forms. Deposit dates and other frequencies are not covered.	Due ruleUnsupported	2027 datesAuthority for 2027 not yet published; no date is shown until it is.	Source · retrievedNo verified source on file

Unemployment insurance

4 dates

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Form UC-30 quarterly contribution and wage report Source text “Employers are required to file an Employer's Quarterly Contribution and Wage Report (Form UC-30) each quarter. Quarterly reports are due on April 30, July 31, October 31 and January 31.”verbatim · does.dc.gov · retrieved 2026-09-23 “Do I have to file a report for a quarter when I do not have employees? Yes. As long as you are still in business you must file a Contribution and Wage Report when it is due. If no wages are paid during a quarter, you must file a timely report indicating no remuneration was paid during the quarter. This is known as a zero wage ($0) report.”verbatim · does.dc.gov · retrieved 2026-09-23	Applies toAn employer registered for DC unemployment insurance on quarterly reporting: the UC-30 is due the last day of the month after each quarter, including a zero-wage report for a quarter with no wages. A registered employer with no employees on the profile cannot be modelled here.	Due ruleUC-30: last day of the month after the quarter ends	2027 dates Jan 31Sun†UC-30 Apr 30FriUC-30 Jul 31Sat†UC-30 Oct 31Sun†UC-30 † Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule.	Source · retrieveddoes.dc.gov/es/service/reporting-questions (official source, opens in a new tab)retrieved 2026-09-23

Form UC-30 quarterly contribution and wage report

Source text

“Employers are required to file an Employer's Quarterly Contribution and Wage Report (Form UC-30) each quarter. Quarterly reports are due on April 30, July 31, October 31 and January 31.”verbatim · does.dc.gov · retrieved 2026-09-23

“Do I have to file a report for a quarter when I do not have employees? Yes. As long as you are still in business you must file a Contribution and Wage Report when it is due. If no wages are paid during a quarter, you must file a timely report indicating no remuneration was paid during the quarter. This is known as a zero wage ($0) report.”verbatim · does.dc.gov · retrieved 2026-09-23

Applies toAn employer registered for DC unemployment insurance on quarterly reporting: the UC-30 is due the last day of the month after each quarter, including a zero-wage report for a quarter with no wages. A registered employer with no employees on the profile cannot be modelled here.

Due ruleUC-30: last day of the month after the quarter ends

2027 dates

Jan 31Sun†UC-30
Apr 30FriUC-30
Jul 31Sat†UC-30
Oct 31Sun†UC-30

† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule.

Source · retrieveddoes.dc.gov/es/service/reporting-questionsretrieved 2026-09-23

Sales and use tax

17 dates

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales and use tax returnquarterly filer Source text “Returns and payments are due by the 20th day of the month following the end of the monthly, quarterly, or annual period. For annual filers, this is October 20th.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service. The individual or business must also have: Nexus (A taxable sale or service was physically provided in the District of Columbia) or; Economic Nexus (A remote seller with more than $100,000 of gross receipts from retail sales delivered into the District or more than two hundred separate retail sales delivered in the District).”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA DC sales and use tax registrant the preparer attests made a taxable sale or provided a taxable service, on its assigned frequency: the 20th day of the month after the monthly, quarterly or annual period; the annual period ends September 30.	Due ruleQuarterly return: 20th day of the month after the quarter ends	2027 dates Jan 20WedQuarterly return Apr 20TueQuarterly return Jul 20TueQuarterly return Oct 20WedQuarterly return	Source · retrievedotr.cfo.dc.gov/am/node/1794936 (official source, opens in a new tab)retrieved 2026-09-23
Sales and use tax returnmonthly filer Source text “Returns and payments are due by the 20th day of the month following the end of the monthly, quarterly, or annual period. For annual filers, this is October 20th.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service. The individual or business must also have: Nexus (A taxable sale or service was physically provided in the District of Columbia) or; Economic Nexus (A remote seller with more than $100,000 of gross receipts from retail sales delivered into the District or more than two hundred separate retail sales delivered in the District).”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA DC sales and use tax registrant the preparer attests made a taxable sale or provided a taxable service, on its assigned frequency: the 20th day of the month after the monthly, quarterly or annual period; the annual period ends September 30.	Due ruleMonthly return: 20th day of the month after the month ends	2027 dates Jan 20WedMonthly return Feb 20Sat†Monthly return Mar 20Sat†Monthly return Apr 20TueMonthly return May 20ThuMonthly return Jun 20Sun†Monthly return Jul 20TueMonthly return Aug 20FriMonthly return Sep 20MonMonthly return Oct 20WedMonthly return Nov 20Sat†Monthly return Dec 20MonMonthly return † Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule.	Source · retrievedotr.cfo.dc.gov/am/node/1794936 (official source, opens in a new tab)retrieved 2026-09-23
Sales and use tax returnannual filer Source text “Returns and payments are due by the 20th day of the month following the end of the monthly, quarterly, or annual period. For annual filers, this is October 20th.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23 “Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service. The individual or business must also have: Nexus (A taxable sale or service was physically provided in the District of Columbia) or; Economic Nexus (A remote seller with more than $100,000 of gross receipts from retail sales delivered into the District or more than two hundred separate retail sales delivered in the District).”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23	Applies toA DC sales and use tax registrant the preparer attests made a taxable sale or provided a taxable service, on its assigned frequency: the 20th day of the month after the monthly, quarterly or annual period; the annual period ends September 30.	Due ruleAnnual return: 20th day of the month after the year beginning October ends	2027 dates Oct 20WedAnnual return	Source · retrievedotr.cfo.dc.gov/am/node/1794936 (official source, opens in a new tab)retrieved 2026-09-23

Sales and use tax returnquarterly filer

Source text

“Returns and payments are due by the 20th day of the month following the end of the monthly, quarterly, or annual period. For annual filers, this is October 20th.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23

“Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service. The individual or business must also have: Nexus (A taxable sale or service was physically provided in the District of Columbia) or; Economic Nexus (A remote seller with more than $100,000 of gross receipts from retail sales delivered into the District or more than two hundred separate retail sales delivered in the District).”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23

Applies toA DC sales and use tax registrant the preparer attests made a taxable sale or provided a taxable service, on its assigned frequency: the 20th day of the month after the monthly, quarterly or annual period; the annual period ends September 30.

Due ruleQuarterly return: 20th day of the month after the quarter ends

2027 dates

Jan 20WedQuarterly return
Apr 20TueQuarterly return
Jul 20TueQuarterly return
Oct 20WedQuarterly return

Source · retrievedotr.cfo.dc.gov/am/node/1794936retrieved 2026-09-23

Sales and use tax returnmonthly filer

Source text

“Returns and payments are due by the 20th day of the month following the end of the monthly, quarterly, or annual period. For annual filers, this is October 20th.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23

“Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service. The individual or business must also have: Nexus (A taxable sale or service was physically provided in the District of Columbia) or; Economic Nexus (A remote seller with more than $100,000 of gross receipts from retail sales delivered into the District or more than two hundred separate retail sales delivered in the District).”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23

Due ruleMonthly return: 20th day of the month after the month ends

2027 dates

Jan 20WedMonthly return
Feb 20Sat†Monthly return
Mar 20Sat†Monthly return
Apr 20TueMonthly return
May 20ThuMonthly return
Jun 20Sun†Monthly return
Jul 20TueMonthly return
Aug 20FriMonthly return
Sep 20MonMonthly return
Oct 20WedMonthly return
Nov 20Sat†Monthly return
Dec 20MonMonthly return

† Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule.

Source · retrievedotr.cfo.dc.gov/am/node/1794936retrieved 2026-09-23

Sales and use tax returnannual filer

Source text

“Returns and payments are due by the 20th day of the month following the end of the monthly, quarterly, or annual period. For annual filers, this is October 20th.”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23

“Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service. The individual or business must also have: Nexus (A taxable sale or service was physically provided in the District of Columbia) or; Economic Nexus (A remote seller with more than $100,000 of gross receipts from retail sales delivered into the District or more than two hundred separate retail sales delivered in the District).”verbatim · otr.cfo.dc.gov · retrieved 2026-09-23

Due ruleAnnual return: 20th day of the month after the year beginning October ends

2027 dates

Oct 20WedAnnual return

Source · retrievedotr.cfo.dc.gov/am/node/1794936retrieved 2026-09-23

Annual report

1 date

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
BRA-25 biennial reportany business except a sole proprietor or general partnership, formed in an even-numbered year Source text “Every entity registered with Corporations Divisions needs to file periodic BRA-25 Biennial Report form and maintain a registered agent in order to stay in active and good standing status.”verbatim · dlcp.dc.gov · retrieved 2026-09-23 “The BRA-25 Biennial Report is the report all entities must file periodically to maintain their entity's active status with Corporations Division. The report allows an entity to update its address, registered agent information, purpose, and beneficial owner information. An entity's first Biennial Report is due by April 1 st the very next calendar year after it registers, and by April 1 st every two years there on after.”verbatim · dlcp.dc.gov · retrieved 2026-09-23	Applies toAn entity the preparer attests was formed in DC (so registered with the DC Corporations Division in its formation month): the first BRA-25 by April 1 of the next calendar year, then every two years. Foreign entities registered in DC register in a month the profile does not hold, so they are not covered.	Due ruleBiennial report: April 1 of the year the 2-year filing period (from the formation month) begins	2027 dates Apr 1ThuBiennial report	Source · retrieveddlcp.dc.gov/node/1731256 (official source, opens in a new tab)retrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.