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District of Columbia business tax extension

District of Columbia doesn't take the federal extension on its own: extending Form D-20 takes Form FR-120. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From District of Columbia's own forms, instructions and laws, cited below

Does District of Columbia accept the federal extension?

District of Columbia requires its own request: file Form FR-120, Extension of Time to File a DC Corporation Franchise Tax Return. A federal extension alone does not extend the District of Columbia return.

District of Columbia's rules for each business return, as its own instructions and laws state them:

Corporations, including S corporations (Form D-20)

Return
Form D-20, Corporation Franchise Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
District of Columbia requires its own request: file Form FR-120, Extension of Time to File a DC Corporation Franchise Tax Return. A federal extension alone does not extend the District of Columbia return. File Form FR-120 with full payment of any tax due by the original due date and attach a copy to the D-20. Combined reporting filers get seven months.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FR-120.

Partnerships (Form D-65 information return)

Return
Form D-65, Partnership Return of Income
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
District of Columbia requires its own request: file Form FR-165, Extension of Time to File a DC Partnership Return. A federal extension alone does not extend the District of Columbia return. File Form FR-165 by the original due date (no payment goes with it) and attach a copy to the D-65.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)

Unincorporated businesses with more than $12,000 of DC gross income (Form D-30)

Return
Form D-30, Unincorporated Business Franchise Tax Return (filed instead of Form D-65)
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
District of Columbia requires its own request: file Form FR-130, Extension of Time to File a DC Unincorporated Business Franchise Tax Return. A federal extension alone does not extend the District of Columbia return. File Form FR-130 with full payment of any tax due by the original due date and attach a copy to the D-30. Combined reporting filers get seven months.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FR-130.

Estates and trusts

Return
Form D-41, Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
District of Columbia requires its own request: file Form FR-127F, Extension of Time to File Fiduciary Return. A federal extension alone does not extend the District of Columbia return. File Form FR-127F with full payment of any tax due by the original due date.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FR-127F.

When a due date in District of Columbia falls on a weekend or legal holiday, it moves to the next business day. District of Columbia's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. District of Columbia's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?

Where are District of Columbia's forms and instructions?

On the District of Columbia Office of Tax and Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the District of Columbia return and any District of Columbia extension request go to the state.

District of Columbia extension FAQ

Does District of Columbia accept the federal business tax extension?

District of Columbia requires its own request: file Form FR-120, Extension of Time to File a DC Corporation Franchise Tax Return. A federal extension alone does not extend the District of Columbia return. The extension is 6 months. File Form FR-120 with full payment of any tax due by the original due date and attach a copy to the D-20. Combined reporting filers get seven months.

When is the District of Columbia Form D-20 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a District of Columbia extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form FR-120.

Does a District of Columbia business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. District of Columbia needs its own extension request as well.

Sources

Filing a federal business extension this season?

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