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District of Columbia Business State Tax Extension I LLCs / Partnerships Filing Guide

FR-165 | Extension of Time to File a DC Partnership Return  ·  LLCs / Partnerships  ·  Business Filing Guide

Overview

District of Columbia LLCs and partnerships are subject to state tax filing requirements, administered by the District of Columbia | Office of Tax and Revenue. District of Columbia provides options for obtaining additional time to file.

Original Filing Deadline

• The original due date for the District of Columbia LLCs / Partnerships return is April 15, 2025. File or remit full payment by this date to remain in good standing.
• Extension Period & Extended Deadline
• Contact the District of Columbia | Office of Tax and Revenue for current extension requirements and deadlines.

Payment Is Still Due by Original Deadline

The extension applies to filing only—it is not an extension to pay taxes owed. Any outstanding tax liability must be paid by the original due date of April 15, 2025 to avoid penalties and interest. Use the District of Columbia | Online Tax Extension Payment to pay electronically. For mail-in payments, use FR-165 | Extension of Time to File a DC Partnership Return and send to: Office of Tax and Revenue 1101 4th Street, SW, FL4 Washington, DC 20024

Late Filing and Payment Penalties

• Failure to File: 5% of the outstanding tax for each month or part of a month overdue, but not exceeding 25% in the aggregate.
• Failure to Pay: 5% of the tax per month, not to exceed 25%.

Best Practices

• Estimate and pay your District of Columbia business tax by April 15, 2025 to avoid interest and penalties.
• Use the state online payment portal for fast, convenient electronic payment.
• Set a reminder to file your completed District of Columbia LLCs / Partnerships return by October 15, 2025.

Final Thoughts

• Contact the District of Columbia | Office of Tax and Revenue for the most current District of Columbia LLCs / Partnerships extension requirements and deadlines.
• Quick Reference Table
• State Abbreviation
• DC
• State Name
• District of Columbia
• Business Entity Type
• LLCs / Partnerships
• Extension Status
• Form Online
• Return Due Date
• April 15, 2025
• Extended Due Date
• October 15, 2025
• Online Payment
• District of Columbia | Online Tax Extension Payment
• Payment Voucher Form
• FR-165 | Extension of Time to File a DC Partnership Return
• State Payment Agency
• District of Columbia | Office of Tax and Revenue
• Mailing Address with Payment
• Office of Tax and Revenue 1101 4th Street, SW, FL4 Washington, DC 20024
• Failure to File Penalties
• 5% of the outstanding tax for each month or part of a month overdue, but not exceeding 25% in the aggregate.
• Failure to Pay Penalties
• 5% of the tax per month, not to exceed 25%.

Working with a Tax Professional

Business tax returns are complex—a licensed CPA or Enrolled Agent can maximize deductions, ensure accurate calculations, and handle filing on your behalf. Here's how working with a TaxPro typically goes:

1. 1Get matched with a verified U.S.-based CPA or Enrolled Agent
2. 2Upload your business documents via secure drag-and-drop
3. 3Review and approve your return with upfront, transparent fees
4. 4Your TaxPro files your District of Columbia return by October 15, 2025

Quick Reference Table

State Abbreviation	DC
State Name	District of Columbia
Business Entity Type	LLCs / Partnerships
Extension Status	Form Online
Return Due Date	April 15, 2025
Extended Due Date	October 15, 2025
Online Payment	District of Columbia | Online Tax Extension Payment
Payment Voucher Form	FR-165 | Extension of Time to File a DC Partnership Return
State Payment Agency	District of Columbia | Office of Tax and Revenue
Mailing Address with Payment	Office of Tax and Revenue 1101 4th Street, SW, FL4 Washington, DC 20024
Failure to File Penalties	5% of the outstanding tax for each month or part of a month overdue, but not exceeding 25% in the aggregate.
Failure to Pay Penalties	5% of the tax per month, not to exceed 25%.