The 2024 Combined Group Members’ Schedule (Fill-in) is the Government of the District of Columbia schedule, published by the DC Office of Tax and Revenue (OTR), that identifies each member of a DC combined group subject to the franchise tax. A designated agent lists every member included in the DC Combined Report, with its taxpayer identification number and four Yes/No answers about each one. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF and its instructions are published by OTR.
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What is 2024 Combined Group Members’ Schedule (Fill-in) – Washington, DC?
The 2024 Combined Group Members’ Schedule is a District of Columbia tax schedule on which a designated agent identifies every member of the DC combined group that is included in the DC Combined Report and subject to the franchise tax.
The form is issued by the DC Office of Tax and Revenue (OTR) and is marked with the 2024 tax year and the revision date 04/2024. OTR lists it on its website in two versions: an "Official" version and this "Fill-in" version.
The top of the form asks for the taxable year ending (MM YY), the number of members in the combined group, the name of the designated agent, a telephone number and the agent's business mailing address. The body is a table of 14 rows. Column A names the designated agent and each combined member. Column B gives each member's Taxpayer Identification Number (TIN). Columns C through F are Yes/No questions: whether the member filed a separate DC franchise tax return in the prior year, whether the member is new to the combined group, whether gross income was received from District sources, and whether the member has nexus in DC.
The schedule is a companion to the DC Combined Report, not a return of its own. It does not compute tax. The form instructs you to print in capital letters using black ink and to read the instructions before completing it.
Who needs to file 2024 Combined Group Members’ Schedule (Fill-in) – Washington, DC?
The designated agent of a DC combined group files this schedule. The form's instructions say it is necessary to identify each member of the DC Combined Group subject to the franchise tax, so the schedule is completed by groups that file a DC Combined Report.
- The designated agent is listed first in Column A and gives the agent's name, telephone number and business mailing address at the top of the form.
- Every combined member included in the DC Combined Report is listed in Column A, each with its TIN in Column B.
- A group with more members than the 14 rows on the page continues the list on a separate sheet of paper, as the form's note directs.
The form prints no rule on who may sign or file for the group and has no signature block. It does not apply to taxpayers that do not file a DC Combined Report. Check the OTR instructions for the combined report for eligibility questions beyond what the schedule states.
When to file 2024 Combined Group Members’ Schedule (Fill-in) – Washington, DC
File this schedule each year that a DC Combined Report is filed. The instructions print no separate due date for it, so it follows the timing of the DC Combined Report it supports and is completed at the same time.
The form is specific to the taxable year shown at the top: it is the 2024 edition, and the "Taxable year ending" boxes (MM YY) tie it to the period covered by the combined report. If the group's membership changes from one year to the next, Column D is where you flag members that are new to the combined group. For the due date of the combined report itself, check OTR's instructions for that report.
Documents you need
- Copy of Federal Form 851, attached as the schedule's instructions direct.
- Copy of Federal Form 5471, attached as the schedule's instructions direct.
- Copy of the further federal form the instructions name after Forms 851 and 5471, including its schedule where the instructions indicate.
- A separate sheet of paper continuing the list of members, only if the combined group has more members than the 14 rows on the form.
How to fill out 2024 Combined Group Members’ Schedule (Fill-in) – Washington, DC
Read the instructions first
The form says to read the instructions before completing it. Print in CAPITAL letters using black ink if you complete a paper copy.
Enter the taxable year ending
At the top, enter the month and year (MM YY) in which the taxable year ends.
Enter the number of members
Enter the number of members in the combined group in the box at the top of the form.
Enter the designated agent's details
Give the name of the designated agent and a telephone number. Add the business mailing address on line #1 and line #2, then the city, state and ZIP Code + 4.
List the agent and every member
In Column A, list the designated agent first and then all combined members included in the DC Combined Report, one per row.
Give each member's TIN
In Column B, enter the Taxpayer Identification Number (TIN) for each member listed in Column A.
Answer the prior-year return question
In Column C, indicate whether each member filed a separate DC franchise tax return in the prior tax year.
Flag new members
In Column D, indicate whether the member is new to the DC Combined Group.
Answer income and nexus questions
In Column E, indicate whether the member received gross income from DC sources. In Column F, indicate whether the member has nexus in DC.
Review, attach and download the PDF
Continue the list on a separate sheet if you have more members than rows, and prepare copies of the federal forms the instructions require. Download or print the completed PDF from FillingPDF.
How to submit 2024 Combined Group Members’ Schedule (Fill-in) – Washington, DC
The schedule has no filing channel of its own: it is filed with the DC Combined Report each year that report is filed. The form prints no mailing address, portal, fee or appointment rule.
- With the DC Combined Report. Include the completed schedule in the package for the combined report and send it through the channels OTR provides for that report.
- Attachments. The instructions say to attach a copy of Federal Forms 851 and 5471, and a further federal form named in the instructions, including its schedule where indicated.
- Extra members. If you have more members than fit on the page, add a separate sheet of paper continuing the list.
OTR publishes the schedule at https://otr.cfo.dc.gov/publication/2024-combined-group-members-schedule-official. FillingPDF lets you fill out and download the PDF; submission follows the OTR channels described above.
Common mistakes to avoid
- Filling the form in lowercase or in another ink color; the form says to print in CAPITAL letters using black ink.
- Leaving the schedule out in a year when a DC Combined Report is filed; the instructions say to file it each year that report is filed.
- Omitting the copies of Federal Forms 851 and 5471 and the other federal form named in the instructions.
- Listing only the combined members and forgetting to list the designated agent in Column A.
- Running out of rows and dropping members instead of continuing the list on a separate sheet of paper.
- Leaving Column B blank instead of giving the Taxpayer Identification Number for each member listed.
- Answering Column D for the whole group instead of indicating, member by member, whether each one is new to the combined group.
- Leaving the number of members in the combined group blank or not matching the list in Column A.
Frequently asked questions
What is the Combined Group Members’ Schedule?
It is a District of Columbia schedule from the Office of Tax and Revenue (OTR) that identifies each member of the DC combined group subject to the franchise tax. The designated agent lists the agent and all members included in the DC Combined Report, with each member's TIN and four Yes/No answers.
Is this a DC property tax form?
No. The schedule deals with the DC franchise tax and the DC Combined Report, not with real property tax. It is published by the DC Office of Tax and Revenue, which also handles other District taxes, but the form itself refers only to the combined group and the franchise tax.
Who has to file the Combined Group Members’ Schedule?
The designated agent of a DC combined group files it. The instructions say it is necessary to identify each member of the DC Combined Group subject to the franchise tax, and to file the schedule each year that a DC Combined Report is filed.
What do I attach to the Combined Group Members’ Schedule?
Attach a copy of Federal Forms 851 and 5471, plus the further federal form the instructions name, including its schedule where indicated. If the group has more members than the 14 rows on the page, also attach a separate sheet continuing the list.
What goes in Columns C through F?
These are member-by-member questions: Column C asks whether a separate DC franchise tax return was filed in the prior year, D whether the member is new to the combined group, E whether gross income was received from District sources, and F whether the member has nexus in DC.
What if my combined group has more than 14 members?
Continue the list on a separate sheet of paper. The form's note says to do this when there is more than one page of combined members to list, and the number of members at the top should count the whole group.
Where do I send the Combined Group Members’ Schedule?
The schedule prints no address of its own. It is filed with the DC Combined Report each year that report is filed, so send it through the OTR channels for that report and check OTR's website for the current instructions.
Can I fill out the Combined Group Members’ Schedule online?
Yes. You can fill out the Fill-in PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with OTR, and does not file the schedule; you submit it with the DC Combined Report through OTR's channels.
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