What Is This Notice?
The Notice of Business Tax Registration is an official document from DC's Office of Tax and Revenue that confirms:
- ✅ You've been registered for business taxes
- ✅ Which specific taxes you're registered for
- ✅ What tax returns you must file annually
- ✅ When those returns are due
Why did I get this? DC considers renting property a business function, so all rental income is considered business income and subject to business taxes.
What Do I Need to Do?
1. Keep it for your records
This is an important tax document you'll need for reference.
2. Forward it to your tax preparer immediately
Your tax preparer needs to know which taxes you're registered for so they can:
- File the correct returns on time
- Advise you on your unique tax situation
- Help you avoid penalties
3. Use it to set up MyTax.DC.gov
If you don't have an account at http://mytax.dc.gov, you'll need information from this notice to create one.
4. You do NOT need to send it to RentJiffy
We don't need a copy—this is between you, OTR, and your tax preparer.
What Taxes Am I Registered For?
Your notice will typically show 2 taxes for your rental property:
Unincorporated Franchise Tax
(Individuals, Trusts, LLCs, Partnerships)
What it is: Business income tax on all rental income and fees collected
Tax Return: D30 Unincorporated Franchise Tax Return
Due Date: April 15 (yearly)
OR
Corporate Franchise Tax
(Corporations Only)
What it is: Business income tax on all rental income and fees collected
Tax Return: D20 Corporate Franchise Tax Return
Due Date: April 15 (yearly)
Personal Property Tax
(All owners)
What it is: Tax on movable business assets (furniture, equipment, appliances)—NOT on land or buildings
Tax Return: FP31 Personal Property Tax Return
Due Date: July 31 (yearly)
Note: If you've been previously registered for other taxes related to a different business, your notice may show additional taxes beyond these two.
Who Must File These Taxes?
Whoever the notice is addressed to is responsible for filing and paying taxes using their Tax ID Number (TIN):
| Owner Type | TIN Used |
|---|---|
| Individual | Social Security Number (SSN) or ITIN |
| Trust | SSN or FEIN (whichever was provided) |
| Business Entity | Federal Employer ID Number (FEIN) |
Frequently Asked Questions
I'm not a DC resident. Do I still have to file these taxes?
I'm active-duty military and DC is not my state of legal residency. Why does this apply to me?
I'm not a US citizen and don't pay US taxes. Why am I registered for DC taxes?
Can RentJiffy prepare and file these tax returns for me?
Need More Information?
DC Business Tax Division: 202-727-4829
Disclaimer: RentJiffy is providing this for information purposes only. This should not be considered tax advice. RentJiffy is not a tax advisory or accounting firm and does not provide tax advice. Consult your tax professional with any questions you may have.