Drake Tax - DC - D-30 - Franchise Tax
Article #: 16092
Last Updated: December 05, 2024
If the amount on line 11 Total Gross Income of the D-30 is $12,000 or less, the taxpayer is generally not required to file the return. In this circumstance, the return will not be generated in View/Print mode.
Force Print
If you need to have the form generate, you can force the return to print by checking the box Force D-30 to print on the DC > 30-1 screen in data entry. If the form is not required* to be filed because of the amount on line 11, but you choose to force it, line 40 Net Tax will be evaluated and printed as zero. While there is a minimum tax amount for D-30 returns, if the return is not required to be filed, there is no minimum tax due. Per page 4 of the D-30 Instructions, "An unincorporated business with gross income of $12,000 or less is not subject to franchise tax or minimum tax even if it files a D-30 return for the purpose of obtaining a Certificate of Clean Hands."
Note *One example of an exception to the general income based filing requirement is taxi/limo drivers:
"Any non-resident taxicab/limo driver who operates a motor vehicle for hire in the District must file a Form D-30. The filing of the D-30 is a requirement for operating or continuing to operate a motor vehicle for hire in the District by a non-resident.”
In this circumstance, a return would need to be forced to generate. The minimum tax amount for this taxpayer would still be zero due to the line 11 amount.
Tax Amount
If the D-30 is required to be filed because line 11 is greater than $12,000, the net tax on line 40 is figured as line 38 from line 37, with a minimum tax of either:
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$250, if DC gross receipts are $1 million or less, or
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$1,000, if DC gross receipts are greater than $1 million.
For more information, see the D-30 Instructions and the FAQ page in DC data entry.
e-Filing
Form D-30 can only be e-filed when generated in a partnership return. If generated in another return type, it must be paper-filed at this time
If an individual return, which is eligible for Electronic Filing, contains both forms D-40 and D-30, Form D-40 can be e-filed for residents and part-year residents, but Form D-30 must be paper filed.