District of Columbia Natural Gas Inventory Forward Sale Contract
Description
How to fill out Natural Gas Inventory Forward Sale Contract?
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FAQ
Modernized e-File (MeF) - Unincorporated business franchise taxpayers that have a Federal Employer Identification Number (FEIN) are encouraged to e-file the D-30 Unincorporated Business Franchise Tax Return through MeF.
Generally, every corporation or financial institution must file a Form D-20 (including small businesses, professional corporations, and S corporations) if it is carrying on or engaging in any trade, business, or commercial activity in the District of Columbia (DC) or receiving income from DC sources.
Who Must File? Individuals, corporations, partnerships, executors, administrators, guardians, receivers, and trustees that own or hold personal property in trust in the District of Columbia must file a DC personal property tax return.
Generally, an unincorporated business, with gross income (Line 11) more than $12,000 must file a D 30 (whether or not it has net income). This includes any business carrying on and/or engaging in any trade, business, or commercial activity in DC with income from DC sources.
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 D-30 form will print when gross income is more then $12,000. The D-65 will print when gross income is less than $12,000. There are print options for these forms located on D.C. interview form DC1.
A return must be filed by an unincorporated business if its gross income from engaging in or carrying on any trade or business in DC plus any other gross income received from DC sources amounts to more than $12,000 during the year, regardless of whether it had net income.
Any non-resident of DC claiming a refund of DC income tax with- held or paid by estimated tax payments must file a D-40B. A non-resident is anyone whose permanent home was outside DC during all of 2022 and who did not maintain a place of abode in DC for a total of 183 days or more during 2022.