Instructions For Amended Franchise Tax Return Form D-2030x printable pdf download

AMENDED FRANCHISE TAX RETURN

FORM D-2030X

GENERAL INSTRUCTIONS

A. USES OF FORM D-2030X – Form D-2030X is a dual purpose form, which can be used to amend either a Corporation Franchise

Tax Return (Form D-20) or an Unincorporated Business Franchise Tax Return (Form D-30). Be sure to indicate which form you are

amending by checking the appropriate box on page 1. Do not use this form to provide additional information that has been requested

by the Office of Tax and Revenue about any tax return which you have already filed.

B. WHEN AND WHERE TO FILE – File Form D-2030X only after you have filed your original return. Generally, an amended return

may be filed any time within three (3) years from the date on which the original return was due.

Amended returns should be mailed to the Office of Tax and Revenue, P.O. Box 556, Washington, D.C. 20044-0556. Any balance of

tax due must be paid with the amended return. Make your check or money order payable to the D.C. Treasurer. Include the business

tax registration number, the tax year and D-2030X on your payment.

C. TAX YEAR – Enter the ending month and year of either the calendar or fiscal tax year of the return being amended in the space

provided at the top of page 1 of Form D-2030X. A separate Form D-2030X must be used for each tax year when you are amending

more than one original return.

D. TAX RATE – You must use the appropriate tax rate for the particular year you are amending. Be sure to consult the Forms D-20 or

D-30 instructions for the tax year which you are amending in order to apply the proper tax rate.

E. BUSINESS TAX REGISTRATION NUMBER – Enter your D.C. Business Tax Registration Number as it appears on your original

return. If your number is a five digit number, start at the left side and enter zero in the first two blocks. If you have a seven digit number,

use all seven blocks.

F. SIGNATURE – The return must be signed: if a corporation, by an authorized officer; if an unincorporated business, by an owner or

member, or by any other officer of the unincorporated business who is authorized to sign. A receiver, trustee, or assignee must sign

any return that they are required to file on behalf of the business. The return must also be signed by any person who prepared the return

for compensation. If a return is prepared by a firm or corporation, it should be signed in the name of such entity. The requirement does

not apply when a return is prepared by a regular full-time employee of the taxpayer.

COLUMN 1 – Enter the amounts shown on your original return or as later adjusted and closed on the basis of an examination of your

original return.

COLUMN 2 – Enter any increases or decreases as a result of this amended return. Please bracket all decreases.

EXPLANATION OF ADJUSTMENTS – All adjustments (increases and decreases) reported in column 2 must be explained on page 2

of the amended return. List each line reference, the item you are adjusting, and an explanation for the adjustment.

COLUMN 3 – Report in this column the corrected amounts after taking into account the increases or decreases shown in column 2. If

there are no changes, enter the amount reported in column 1.

SPECIFIC INSTRUCTIONS

LINE 1 – TOTAL GROSS INCOME – List the amount of your total gross income reported on your original return (line 10) of either

Form D-20 or Form D-30 in column 1 of the amended return. Report any adjustments to lines 1 through 9 of your original return in column

2 of the amended return and explain them on page 2.

LINE 2 – DEDUCTIONS – Report, in the same manner as you did for line 1, your deductions on your original return in column 1, any

adjustments in column 2 and the corrected amount in column 3. Explain on page 2 any adjustments to deductions reported in column 2.

LINE 3 – NET INCOME – This is the difference between line 1 and line 2, columns 1 and 2.

LINE 4 – NET INCOME SUBJECT TO APPORTIONMENT – Report amounts in column 1 and column 3 of the amended return in

the same manner as you did for the total gross income and deduction lines. If you have made any adjustment in the difference in your net

income between column 1 and the sum of columns 2 and 3 of your original return, report that adjustment in column 2 of the amended

return. Give your explanation for any adjustments on page 2.

Instructions For Amended Franchise Tax Return Form D-2030x