D-65 instructions

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    Do non residents pay DC income tax? If you are not a resident of DC you must file a Form D-4A with your employer to establish that you are not subject to DC income tax withholding . You qualify as a nonresident if: Your permanent residence is outside DC during all of the tax year and you do not reside in DC for 183 days or more in the tax year.
    Does DC accept federal extension for corporations? Corporation - File Form FR-120, Extension of Time to File DC Franchise or Partnership Return, to request a six-month extension . The entity must pay any tax due with the extension to avoid a failure-to-pay penalty.
    Do I need to file DC corporate taxes? Corporations that carry on or engage in a business or trade in D.C. or otherwise receive income from sources within D.C. must file Form D-20 with the D.C. Office of Tax and Revenue . The minimum payable tax is $250 if gross D.C. receipts are $1 million or less; $1,000 if they exceed $1 million.
    For instructions on how to determine the basis PA-65 Schedule D. If IRC §1231 gain (loss) is classified Instructions for PA-20S/PA-65 Schedule D.

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