(Washington, DC) On September 30, 2004, the Office of Tax and Revenue (OTR) published a notice, pursuant to DC Code ยง 47-4402(c), regarding the requirement to file and pay quarterly Corporation and Unincorporated Franchise estimated taxes electronically. The notice stated that OTR would identify estimated Franchise taxpayers that met the criteria to file and pay electronically, i.e. taxpayers whose quarterly estimated tax payment exceeded $25,000, and send them a letter notifying them of the electronic filing requirement.
OTR recently sent such a letter to certain Franchise taxpayers that incorrectly identified them as meeting the criteria to file and pay quarterly estimated taxes electronically. If you received one of these letters and do not meet the $25,000 per quarter payment criteria, please disregard the letter.