District of Columbia Tax Requirements Home WDCEP哥伦比亚特区税收要求家wdcep.pptVIP

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District of Columbia Tax Requirements Home WDCEP哥伦比亚特区税收要求家wdcep.ppt

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District of Columbia Tax Requirements Susan T. Edlavitch Venable LLP Washington, D.C. Direct Dial: (202) 344-8518 stedlavitch@ February 13, 2013 ?2013 DC Tax Requirements Combined Business Tax Registration. Initial registration with DC Department of Regulatory and Consumer Affairs (DRCA). Form-500 provides information on ownership, location and type of business, which is needed to make a determination of an employing unit’s liability to pay unemployment taxes. Form FR-500 can be filed on-line. Business License Application and Registration: /DC/DCRA/For+Business/Just+Starting+Your+Business%3F General Business Taxes Business Income Taxes Corporate Franchise Tax Unincorporated Business Franchise Tax Pub. L. No. 86-272 Safe Harbor: State cannot tax out-of-state entity if “mere solicitation of orders” for sale of TPP and orders are approved and fulfilled from outside the state. Sales Use Taxes Other Business Taxes Payroll Taxes Corporate Franchise Tax Tax on net income of corporations having DC “nexus”. “Nexus” means engaging in a trade, business or profession in DC. Tax Rate: 9.975% of taxable income. $250 minimum tax if $1 M gross receipts or less; $1,000 minimum tax if over $1 M gross receipts. Form D-20 Annual Return. Unincorporated Business Franchise Tax Tax on net income of unincorporated business having DC “nexus” with gross receipts $12,000/year. Sole proprietorship, partnership, LLC, joint venture, etc. Tax Rate: 9.975% of taxable income. Taxable income after 30% salary allowance and $5,000 exemption. $250 minimum tax if $1 M gross receipts or less; $1,000 minimum tax if over $1 M gross receipts. Form D-30 Annual Return. DC resident Form D-40 excludes allocable share of previously taxed income from unincorporated business. Sales Use Taxes Sales tax on all tangible personal property (TPP) and certain selected services sold or rented to businesses or individuals at retail in DC. 5-Tier Rate Structure: TPP and certain selected services (6%); liquor off