District of Columbia Sole Proprietorship Tax Deadlines 2026

When is the Sole Proprietorship tax filing deadline in District of Columbia for 2026?

The District of Columbia Sole Proprietorship tax return is due Apr 15, 2026 for the 2026 tax year. An extension is available until Oct 15, 2026.

Does District of Columbia require Sole Proprietorship estimated tax payments?

Yes, District of Columbia requires estimated tax payments for Sole Proprietorship entities. The quarterly due dates are: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Jan 15, 2027. Penalties may apply if you underpay or miss a deadline.

What form do I file for a Sole Proprietorship in District of Columbia?

Sole Proprietorship entities in District of Columbia file using Form Form D-40 / D-40B. You can download the form from DC Office of Tax and Revenue at https://otr.cfo.dc.gov.

Can I get an extension for my District of Columbia Sole Proprietorship tax return?

Yes. District of Columbia allows an extension for Sole Proprietorship returns until Oct 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Apr 15, 2026.

What are the penalties for filing late in District of Columbia?

District of Columbia typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.

Where can I file District of Columbia Sole Proprietorship taxes?

File through DC Office of Tax and Revenue. Visit https://otr.cfo.dc.gov for e-filing options, downloadable forms, and payment portals.