District of Columbia Corporate Franchise Tax Return

Transcription

1 DCGen District of Columbia Corporate Franchise Tax Return General Information DCGen (0) DC Number of business locations: Within District of Columbia Outside District of Columbia Business address line 9 Located in DC ballpark TIF area ( = Yes, = No) Combined report: Designated agent name 5 Designated agent FEIN Third party designee: Name Phone number Office of Tax and Revenue may discuss return with preparer ( = Yes, = No) (If different from federal) General footnote 8 0 Supplemental Information Date began in District of Columbia (If different from date of incorporation) IRS center where federal return was filed (If different from federal) Corporation's books in the care of: (If different from officer and mailing address) Name Address 4 City, state, zip code (Electronic filing only) Foreign country (Electronic filing only) IRS adjustments to federal income tax Date previous submitted Unitary with a partnership or another corporation Unitary with a combined group Method of accounting ( = Cash, = Accrual, = Other) (If different from federal) Other (specify)(if different from federal) 9 Reason franchise tax return was not filed last year Reason income tax was not withheld from wages last year Have federal Forms 09 and 099 been filed? ( = Yes, = No) (If different from federal) Explanation of business termination Date business terminated Explanation of business moving out of District of Columbia Date moved out of District of Columbia Did you file an annual ballpark fee return? ( = Yes, = No)

2 DCEst District of Columbia Estimates Overpayment Application DCEst (0) DC Application of current year overpayment = Refund 00% of overpayment 5 = Apply amount specified below to estimates until exhausted; refund excess = Apply 00% of overpayment to next year's estimates; refund excess = Apply to first and second estimates; refund excess = Apply to first estimate; refund excess 7 = Apply 00% of overpayment to next year's estimates; no refund 4 = Apply equally to each estimate; refund excess 8 = Apply amount below Amount for code #5 or #8 Form D-0ES - declaration for next year = Use current year liability, if less than $,00 use zero = Use current year liability adjusted by amount below = Use current year liability even if less than $,00 Amount for code # Estimates Amounts for code #5,#9, or next year estimates paid: st payment nd payment rd payment 4th payment Number of estimates desired next year Amount to round up each estimate 5 = Use amounts entered below, before overpayment 8 = Use tax liability from Tax Projection Worksheet 9 = Use amounts entered below (If applying overpayment, only use code 7 or 8) Amounts for Code #5 or # Next Year Estimates Paid 4

3 DCAdj District of Columbia Adjustments Taxable Income Adjustments DCAdj (0) DC Type of cost (C = COGS, O = Cost of Operations) Dividends Interest income Other income Rent expense Taxes (Other than on Screen Rent) Interest expense (Other than on Screen Rent) Related entities Contributions Depletion (Other than on Screen Rent) Royalty payments Related entities Other deductions (Other than on Screen Rent) Other income and deductions attributable to DC District gross receipts (Force) Officer information Salary allowance and exemption Minimum Tax Schedule C - Compensation of Officers Form D-0 Salary Allowance and Exemption Complete this section for the designated agent of a combined return

4 DCCr District of Columbia Credits Nonrefundable Credits DCCr (0) DC4 Economic development zones incentive: Certified employee wages Certified employee workman's compensation liability insurance premiums Child care center rental market value Rent shown on lease agreement Food commodity donations Credit carryover from previous year Employer-Assisted Home Purchase: Number of eligible employees Homeownership assistance provided Qualified high technology company Organ and bone marrow donor: Organ donor(s) total paid leave wages Bone donor(s) total paid leave wages Job growth incentive tax credit Alternative fuel infrastructure Number of alternative fuel infrastructure stations Alternative fuel vehicle conversions Number of alternative fuel vehicles Refundable Credits Qualified high technology company retraining costs 7 Qualified High Technology Company Exemption Initial date of taxable income (MMYY) Year of exemption Cumulative amount of exemption previously used 9 0

5 DCPmt District of Columbia Payments and Extension Payments DCPmt (0) DC Prior year overpayment Total, or Treat calculated amounts as paid Specific payments if unequal or not timely: st payment nd payment rd payment 4th payment 5th payment Paid with extension (For page of the return) Date Paid Amount Paid Calculated Amount Extension Extended due date (For filing instructions, penalties and interest calculations) Total estimated franchise tax liability (Force) Balance due on extension (Force) 0 9

6 DCRent District of Columbia Rent and Royalty Properties Description General Information DCRent (0) Unit DC7 Address City, state, zip code Type of activity ( = Rental real estate, = Other rental, = Royalty) Type of property (S Corp) = Single family residence = Multi-family residence = Vacation or short-term rental 4 = Commercial 5 = Land = Royalties Other (specify) 9 Number of days rented at fair rental value (S Corp) Number of personal use days Personal use percentage if personal use test met (Force)(xxx.xxxx)(Expenses only) State postal code Include net income or loss in calculation for Section 79 business income (S Corp) (Rental real estate activities only) Disposition of activity ( = Entire disposition, = Entire disposition of passive activity sold on installment basis) Income = Self-rental 8 = Other (specify) Gross rents Gross royalties Sale of property (S Corp) (Rentals only) Other Other income from recapture: Deduction allowable in prior years Recomputed depreciation Section 79 Section 80F(b)() 0 Expenses Advertising Auto and travel Lease inclusion amount Cleaning and maintenance Commissions Insurance Legal and professional Interest Repairs Taxes Utilities Wages and salaries (Enter gross wages before employment credits) Depletion (C Corp/Force) Other Meals and entertainment (00% subject to 50% limit) Meals (00% subject to Department of Transportation 80% limit)

7 DCNOL District of Columbia Net Operating Loss Carryover Net Operating Loss Carryover DCNOL (0) DC8 Preceding Tax Year Income (Loss) Data share net operating loss carryovers to designated member Net operating loss footnote Prior Year (Income Offset) NOL Utilized 9 40

8 DCBR District of Columbia Biennial Report General Information DCBR (0) DC0 Calculate biennial report File number Address of the principal office (If different from mailing address) Street address City, state, zip code Foreign country 8 Registered agent in District of Columbia: Name 9 Address 0 Business or affairs conducted in District of Columbia (If different from federal) Entity in good standing ( = Yes, = No) Authorized person executing form (If different from federal) Nonprofit entity or general cooperative association (For filing instructions and penalty calculations)

9 DCAmend Explanation of changes District of Columbia Amended Return General Information Amount as Previously Reported DCAmend (0) DC Transfer original information Tax paid with (or after) original return Overpayment on original return 4 Amended Amounts Penalties and interest Overpayment to be applied 5

10 DCPOA District of Columbia Power of Attorney General Information DCPOA (0) DC NOT revoking prior power of attorney Representative Information Representative #: Name Address City, state, zip code EIN or SSN Telephone number Designation Other (specify) Jurisdiction License, Bar or enrollment number Representative #: Name Address City, state, zip code EIN or SSN Telephone number Designation Other (specify) Jurisdiction License, Bar or enrollment number Representative #: Name Address City, state, zip code EIN or SSN Telephone number Designation Other (specify) Jurisdiction License, Bar or enrollment number Representative #4: Name Address City, state, zip code EIN or SSN Telephone number Designation Other (specify) Jurisdiction License, Bar or enrollment number PTIN Fax number PTIN Fax number PTIN Fax number PTIN Fax number

11 DCStmt District of Columbia Forced Statement Items Schedule E DCStmt (0) DC Description Statement Enter Amount to Force or Contributions Depletion Dividends Economic Development Zone Credit Wages Employment Credit Wages Gross Rents Gross Royalties Interest Expense Interest Income Officer Compensation Other Deductions Other Income Rent Expense Taxes Income/Deductions Income/Deductions Income/Deductions Unallowable Deductions Additional Deductions Income/Deductions Income/Deductions Income/Deductions Income/Deductions Income/Deductions Income/Deductions Income/Deductions Income/Deductions Income/Deductions Enter Zero to Delete

12 DCPen District of Columbia Penalties and Interest General Information DCPen (0) DC5 Date return filed (If different from original due date of return) Prior year tax Prior year less than months (If different from federal) Suppress penalties on return: Underpayment of estimated tax Late interest Failure to pay or failure to file 4 5 Annualized Income Installment Method and Short Year Taxable income Period Period Period Period

13 DCBPen District of Columbia Biennial Report Penalty General Information DCBPen (0) DC Date return filed (If different from original due date of return) Suppress failure to file penalty on report

14 DCH District of Columbia Income Reconciliation Schedule E - Reconciliation of Net Income (Loss) to Federal DCH (0) DC7 Other unallowable deductions and additional income Other nontaxable income and additional deductions Schedule H- - Reconciliation of Income (Loss) per Books Taxable income not on books Deductions on books not on return Income on books not on return Deductible expenses not on books 4 5 Schedule H- - Analysis of Unappropriated Retained Earnings Other increases Other decreases 7 8

15 DCSale Description District of Columbia Sale of Business Property Forms 4797 and 5 - General Information Form Unit DCSale (0) DC8 Treatment (A code should be manually entered for all assets not in the asset module) Section 50 property Disposition of activity (S Corp) (Blank = Portfolio, = Business, = Passive) Gross proceeds reported on Form 099-S or 099-B (Form 4797, line ) Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 484, Section B) Casualty or theft gain postponed State does not conform to Section 79 QRP treatment Sale to related party Sale Information Date acquired Date sold Gross sales price or insurance proceeds received Cost or other basis Commissions and other expenses of sale Depreciation allowed or allowable Alternative minimum tax gain (loss) adjustment Fair market value at S corporation election date (S Corp) Adjusted basis at S corporation election date (S Corp) Form 4797, Part III - Recapture (a) (b) (d) (f) 7(a) 7(b) 8(a) 9(a) Additional depreciation after 975 Applicable percentage (If not 00%) (xxx.xx) Additional depreciation after 99 Section 9 amount Soil, water and land clearing expenses Applicable percentage (If not 00%) (xxx.xx) Intangible drilling and development costs Applicable payments excluded from income under Section Mortgage and other debts the buyer assumed Total current year payments received Form 5 - Installment Sales 7 8 Form 5 - Related Party Installment Sale Information Related party 9 Address 40 City, state, zip code Taxpayer identifying number Was the property sold a marketable security? ( = Yes, = No) Date of second sale Special condition if applicable ( = Sale or exchange, = Involuntary conversion, = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose Selling price of property sold by related party

16 DCInstPY Description District of Columbia Prior Year Installment Sale General Information Form DCInstPY (0) Unit DC9 Treatment Section 50 property (S Corp) Prior year installment from like-kind exchange (Section 45(f)()) Disposition of activity (S Corp) (Blank = Portfolio, = Business, = Passive) Prior Year Gross Profit and Contract Price Information Date acquired Date sold Gross sales price or insurance proceeds received Mortgage and other debts the buyer assumed Cost or other basis Depreciation allowed or allowable Commissions and other expenses of sale Income recapture from Form 4797 Alternative minimum tax gain (loss) adjustment Installment Sale Income Prior year gross profit percentage (Force)(xxx.xxxx) Total current year payments received Prior year payments received Balance of unrecaptured Section 50 gain to be taxed (S Corp) Total ordinary income to recapture (Section 5, 54, 55 property only) Ordinary income previously recaptured Beginning of year, remaining gross profit (Used for passive loss and AMT adjustments) Net unrealized built-in gains (S Corp) Related Party Installment Sale Information Related party name 5 Address City, state, zip code Taxpayer identifying number Was the property sold a marketable security? ( = Yes, = No) Date of second sale if more than years after the first sale Special condition if applicable ( = Sale or exchange, = Involuntary conversion, = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose Selling price of property sold by related party

17 DCAlloc District of Columbia Nonbusiness Income Allocation of Nonbusiness Income DCAlloc (0) DC0 Nonbusiness income and expenses Gross Amount Related Expenses Allocated to DC

18 DCKSale Description District of Columbia Sale of Section 79 from PTE General Information Form DCKSale (0) Unit DC Treatment (A code should be manually entered for all assets) Section 50 treatment State does not conform to Section 79 QRP treatment Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 484, Section B, line ) Sale Information Date acquired Date sold Gross sales price or insurance proceeds received Cost or other basis Commissions and other expenses of sale Depreciation allowed or allowable excluding Section 79 Section 79 expense deduction passed through Section 79 carryover (C Corp) Alternative minimum tax gain (loss) adjustment Installment Sale Information Sale is a prior year installment sale Prior year installment from like-kind exchange (Section 45(f)()) Prior year gross profit percentage (C Corp/Force) (xxx.xxxx) Mortgage and other debts the buyer assumed Total current year payments received Prior year payments received Income recapture from Form 4797 (C Corp) Beginning of year, remaining gross profit (C Corp) (Used for passive loss and AMT adjustment) Related Party Installment Sale Information Related party 0 Address City, state, zip code Taxpayer identifying number Was the property sold a marketable security? ( = Yes, = No) Date of second sale Special condition if applicable ( = Sale or exchange, = Involuntary conversion, = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose 9 Selling price of property sold by related party

19 DCD District of Columbia Capital Gain (Loss) Capital Gains and Losses DCD (0) DC Detail schedule Undistributed long-term capital gain from Form 49 (If different from federal) Long-term capital gain distributions (If different from federal)

20 DCCO District of Columbia Other Carryovers Net Capital Loss DCCO (0) DC Preceding Tax Year Prior Year Net Capital Gain (Gain Offset) (Net Capital Loss) Or Loss Utilized Section Losses Preceding Tax Year Loss Prior Year Recaptures

21 DCUGen District of Columbia Unitary Combined Return EIN Member's name Group Information DCUGen (0) Unit DC4 Combined filing method ( = Water's edge, = Worldwide) Number of years into worldwide election 5 4 Member Information Address City, state, zip code Separate DC franchise tax return was filed in the prior year Member is new to the combined group Gross income was received from District sources Member has nexus in DC Type of entity ( = Corporation, = Unincorporated business, = Financial institution, 4 = Non-nexus member, 5 = Elimination) Is this member taxable in DC? ( = Yes, = No) Fiscalized member District gross receipts

22 DCUPmt District of Columbia Member's Payments EIN Member's name Member's Payments DCUPmt (0) Unit DC5 Prior year overpayment Total, or st payment nd payment rd payment 4th payment 5th payment Paid with extension

23 DCUInc District of Columbia Member's Income and Deductions EIN Member's name Income DCUInc (0) Unit DC Gross receipts Dividends Interest Gross rental income Gross royalties Net capital gain Ordinary gain (loss) Other income (loss) Deductions Compensation of officers Salaries and wages Repairs Bad debts Rent Taxes Interest payments Nondeductible payments to related entities Contributions and/or gifts Amortization Depreciation Depletion Royalty payments made Nondeductible payments to related entities Pension, profit-sharing plans Other deductions Other income and deductions attributable to DC Form D-0 Salary Allowance and Exemption Salary allowance and exemption Partnership reporting salary allowance or exemption 9 0

24 DCUH District of Columbia Member's Income Reconciliation EIN Member's name Schedule E - Reconciliation of Net Income (Loss) to Federal Unit DCUH (0) DC7 Federal taxable income before NOL Other unallowable deductions and additional income Other nontaxable income and additional deductions Interest on obligations of states, US territories, or any Political Subdivision thereof Schedule H- - Reconciliation of Income (Loss) per Books Net income per books Federal income tax Excess of capital losses over capital gains Taxable income not on books Deductions on books not on return Depreciation Depletion Income on books not on return Tax-exempt interest income Deductible expenses not on books Depreciation Depletion Schedule H- - Analysis of Unappropriated Retained Earnings Beginning balance Other increases Cash distributions Stock distributions Property distributions Other decreases 5 0 4

25 DCUBS District of Columbia Member's Balance Sheet EIN Member's name Assets DCUBS (0) Unit DC8 Cash Trade notes and accounts receivable MINUS: Allowance for bad debts Inventories US government obligations State and local government obligations Other current assets Loans to stockholders Mortgage and real estate loans Other investments Buildings and other fixed depreciable assets MINUS: Accumulated depreciation Depletable assets MINUS: Accumulated depletion Land Intangible assets MINUS: Accumulated amortization Other assets Beginning of Year Liabilities End of Year Accounts payable Mortgages, notes, bond payable in less than year Other current liabilities Loans from stockholders Mortgages, notes, bonds payable in year or more Other liabilities Preferred stock Common stock Paid-in or capital surplus Retained earnings - Appropriated Retained earnings - Unappropriated MINUS: Cost of treasury stock Beginning of Year End of Year

26 DCUCOGS District of Columbia Member's Cost of Goods Sold EIN Member's name Schedule A - Cost of Goods Sold DCUCOGS (0) Unit DC9 Type of cost (C = Cost of goods sold, O = Cost of operations) Inventory at beginning of year Merchandise bought for manufacture or sale Salaries and wages Other costs per books Minus: Inventory at end of tax year Method of inventory valuation

27 DCUAlloc District of Columbia Member's Nonbusiness Income EIN Member's name Allocation of Nonbusiness Income DCUAlloc (0) DC0 Nonbusiness income and expenses Gross Amount Related Expenses Allocated to DC 4 5

28 DCUAppt District of Columbia Member's Apportionment EIN Member's name Payroll Factor DCUAppt (0) Unit DC Total compensation paid or accrued District 0 Everywhere Sales Factor Total sales District Everywhere

29 DCUCr EIN Member's name District of Columbia Member's Credits Nonrefundable Credits DCUCr (0) Unit DC Economic development zones incentive: Certified employee wages Certified employee workman's compensation liability insurance premiums Child care center rental market value Rent shown on lease agreement Food commodity donations Credit carryover from previous year Employee-Assisted Home Purchase: Number of eligible employees Homeownership assistance provided Organ and bone marrow donor: Organ donor(s) total paid leave wages Bone donor(s) total paid leave wages Job growth incentive tax credit Alternative fuel infrastructure Number of alternative fuel infrastructure stations Alternative fuel vehicle conversions Number of alternative fuel vehicles

30 DCUNOL District of Columbia Member's Net Operating Loss Carryover EIN Member's name Net Operating Loss Carryover DCUNOL (0) Unit DC Preceding Tax Year Net operating loss footnote Prior Year (Income Offset) Income (Loss) NOL Utilized

31 DCUCO District of Columbia Member's Other Carryovers EIN Member's name Net Capital Loss DCUCO (0) Unit DC4 Preceding Tax Year Current year capital gain (loss) Prior Year Net Capital Gain (Gain Offset) (Net Capital Loss) Or Loss Utilized Section Losses Preceding Tax Year Current year Section gain (loss) Loss Prior Year Recaptures

32 DCURent District of Columbia Member's Rent and Royalty Properties Description General Information DCURent (0) Unit DC5 Address City, state, zip code Type of activity ( = Rental real estate, = Other rental, = Royalty) Type of property (S Corp) = Single family residence = Multi-family residence = Vacation or short-term rental 4 = Commercial 5 = Land = Royalties Other (specify) 9 Number of days rented at fair rental value (S Corp) Number of personal use days Personal use percentage if personal use test met (Force)(xxx.xxxx)(Expenses only) State postal code Include net income or loss in calculation for Section 79 business income (S Corp) (Rental real estate activities only) Disposition of activity ( = Entire disposition, = Entire disposition of passive activity sold on installment basis) Income = Self-rental 8 = Other (specify) Gross rents Gross royalties Sale of property (S Corp) (Rentals only) Other Other income from recapture: Deduction allowable in prior years Recomputed depreciation Section 79 Section 80F(b)() 0 Expenses Advertising Auto and travel Lease inclusion amount Cleaning and maintenance Commissions Insurance Legal and professional Interest Repairs Taxes Utilities Wages and salaries (Enter gross wages before employment credits) Depreciation Depletion (C Corp) Other Meals and entertainment (00% subject to 50% limit) Meals (00% subject to Department of Transportation 80% limit)

33 DCUDepr District of Columbia Member's Depreciation Adjustments EIN Member's name Disposition Adjustments Gain, if any, from Form 484, line 9 Section gain (loss) from like-kind exchanges from Form 884 Net gain (loss) from Form 484, line Net gain (loss) from Form 484, line 8a (C Corp) Ordinary gain (loss) from like-kind exchanges from Form 884 Calculated Amount DCUDepr (0) Unit Force DC Section 79 Adjustments Carryover from prior years Business income limitation 7

34 DCUSale District of Columbia Member's Sale of Business Property Description Form Forms 4797 and 5 - General Information DCUSale (0) Unit DC8 Treatment (A code should be manually entered for all assets not in the asset module) Section 50 property Disposition of activity (S Corp) (Blank = Portfolio, = Business, = Passive) Gross proceeds reported on Form 099-S or 099-B (Form 4797, line ) Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 484, Section B) Casualty or theft gain postponed State does not conform to Section 79 QRP treatment Sale to related party Sale Information Date acquired Date sold Gross sales price or insurance proceeds received Cost or other basis Commissions and other expenses of sale Depreciation allowed or allowable Alternative minimum tax gain (loss) adjustment Fair market value at S corporation election date (S Corp) Adjusted basis at S corporation election date (S Corp) Form 4797, Part III - Recapture (a) (b) (d) (f) 5 7(a) 7(b) 54 8(a) 55 9(a) Additional depreciation after 975 Applicable percentage (If not 00%) (xxx.xx) Additional depreciation after 99 Section 9 amount Soil, water and land clearing expenses Applicable percentage (If not 00%) (xxx.xx) Intangible drilling and development costs Applicable payments excluded from income under Section Mortgage and other debts the buyer assumed Total current year payments received Form 5 - Installment Sales 7 8 Form 5 - Related Party Installment Sale Information Related party 9 Address 40 City, state, zip code Taxpayer identifying number Was the property sold a marketable security? ( = Yes, = No) Date of second sale Special condition if applicable ( = Sale or exchange, = Involuntary conversion, = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose Selling price of property sold by related party

35 DCUInPY District of Columbia Member's Prior Year Installment Sale Description Form General Information DCUInPY (0) Unit DC9 Treatment Section 50 property (S Corp) Prior year installment from like-kind exchange (Section 45(f)()) Disposition of activity (S Corp) (Blank = Portfolio, = Business, = Passive) Prior Year Gross Profit and Contract Price Information Date acquired Date sold Gross sales price or insurance proceeds received Mortgage and other debts the buyer assumed Cost or other basis Depreciation allowed or allowable Commissions and other expenses of sale Income recapture from Form 4797 Alternative minimum tax gain (loss) adjustment Installment Sale Income Prior year gross profit percentage (Force)(xxx.xxxx) Total current year payments received Prior year payments received Balance of unrecaptured Section 50 gain to be taxed (S Corp) Total ordinary income to recapture (Section 5, 54, 55 property only) Ordinary income previously recaptured Beginning of year, remaining gross profit (Used for passive loss and AMT adjustments) Net unrealized built-in gains (S Corp) Related Party Installment Sale Information Related party name 5 Address City, state, zip code Taxpayer identifying number Was the property sold a marketable security? ( = Yes, = No) Date of second sale if more than years after the first sale Special condition if applicable ( = Sale or exchange, = Involuntary conversion, = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose Selling price of property sold by related party

36 DCUKSale District of Columbia Member's Sale of Section 79 from PTE Description Form General Information DCUKSale (0) Unit DC40 Treatment (A code should be manually entered for all assets) Section 50 treatment State does not conform to Section 79 QRP treatment Disposition due to casualty or theft (Part III assets only: used to determine gains to carry to Form 484, Section B, line ) Sale Information Date acquired Date sold Gross sales price or insurance proceeds received Cost or other basis Commissions and other expenses of sale Depreciation allowed or allowable excluding Section 79 Section 79 expense deduction passed through Section 79 carryover (C Corp) Alternative minimum tax gain (loss) adjustment Installment Sale Information Sale is a prior year installment sale Prior year installment from like-kind exchange (Section 45(f)()) Prior year gross profit percentage (C Corp/Force) (xxx.xxxx) Mortgage and other debts the buyer assumed Total current year payments received Prior year payments received Income recapture from Form 4797 (C Corp) Beginning of year, remaining gross profit (C Corp) (Used for passive loss and AMT adjustment) Related Party Installment Sale Information Related party 0 Address City, state, zip code Taxpayer identifying number Was the property sold a marketable security? ( = Yes, = No) Date of second sale Special condition if applicable ( = Sale or exchange, = Involuntary conversion, = Death of seller, 4 = No tax avoidance) Explanation if no tax avoidance purpose 9 Selling price of property sold by related party

37 DCUD District of Columbia Member's Capital Gain (Loss) EIN Member's name Capital Gains and Losses DCUD (0) Unit DC4 Detail schedule Undistributed long-term capital gain from Form 49 Long-term capital gain distributions 5 4

38 DCPOA- District of Columbia Power of Attorney, Page Tax Matters Information DCPOA- (0) DC4 Type of tax Tax form Year(s) or period(s) Additions or deletions to authorized acts 0

39 DCELF District of Columbia Electronic Filing General Information By using a computer system and software to prepare and transmit my client's return electronically, I consent to the disclosure of all information pertaining to my use of the system and software to create my client's return and to the electronic transmission of my client's tax return to the District of Columbia, Office of Tax and Revenue. Suppress District of Columbia electronic file(s) when filing federal return or extension electronically Suppress return and extension electronic files when only filing estimates electronically Form D-0E has already been signed and returned (Links to Utilities > Electronic Filing Status) Signature date (If different from federal) ERO signature date (If different from return signature date or federal ERO signature date) 4 Electronic funds withdrawal for balance due returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) 5 For amended returns: Requested payment date (Mandatory if using the electronic funds withdrawal method) Electronic funds withdrawal for extension: Requested payment date (Mandatory for balance due extensions) Name control Estimate Information DCELF (0) 9 Calculated Value Force DC44 Suppress estimate electronic file(s) Electronic funds withdrawal for estimated payments: st payment nd payment rd payment 4th payment Create Electronic File Withdrawal Date (If different from due date)

40 DCBank District of Columbia Bank DCBank (0) DC4 Account Information Name of financial institution Routing transit number Account number Type of account ( = Checking, = Savings) Non-US financial institution 4 5