16092: DC - D-30 - Minimum Franchise Tax

This form 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.

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 mode.

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 44 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."

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: 

• $250, if DC gross receipts are $1 million or less, or
• $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.

*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.