The 2024 Combined Group Members’ Schedule is a District of Columbia form from the DC Office of Tax and Revenue (OTR) that identifies each member of a DC Combined Group subject to the franchise tax. It is one of the OTR forms searched under "dc property tax", but it belongs to the franchise tax combined report, not to real property tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by OTR.
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What is 2024 Combined Group Members’ Schedule – Washington, DC?
The 2024 Combined Group Members’ Schedule is the District of Columbia Office of Tax and Revenue (OTR) schedule that identifies each member of a DC Combined Group subject to the franchise tax.
The schedule lists the designated agent and all combined members included in the DC Combined Report. For each one it records an identification number and four yes-or-no answers: whether a separate DC franchise tax return was filed 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 top of the form carries the information about the group as a whole: the taxable year ending (MM YY), the number of members in the combined group, and the name, telephone number and business mailing address of the designated agent. The form says to print in capital letters using black ink and to read the instructions before completing it.
The schedule is not a tax return and calculates no tax. It supports the DC Combined Report, and OTR publishes it on its 2024 publication page in two versions, labeled Official and Fill-in. Despite the search term "dc property tax" that brings some readers here, the form concerns the franchise tax and has nothing to do with real property tax.
Who needs to file 2024 Combined Group Members’ Schedule – Washington, DC?
The groups that use this schedule are the businesses that file a DC Combined Report for the franchise tax. The instructions say it is necessary to identify each member of the DC Combined Group subject to the franchise tax, so the designated agent and every member included in the combined report appear on it.
- Designated agent: listed first in Column A and named at the top of the form, with a telephone number and business mailing address.
- Each combined member: listed in Column A with its Taxpayer Identification Number (TIN) in Column B.
- Groups with several members: the form allows 14 rows; if the group has more than one member beyond what fits, the form says to continue the list on a separate sheet of paper.
The instructions apply the schedule to the years in which a DC Combined Report is filed. A business that does not file a combined report has no reason to complete it. The form does not describe who may sign for the group or any other representative, so check the OTR instructions for the combined report on that point.
When to file 2024 Combined Group Members’ Schedule – Washington, DC
File this schedule each year that a DC Combined Report is filed. The instructions set no separate due date for it: it follows the combined report for the same taxable year.
This version is for 2024. The taxable year ending is entered as MM YY at the top of the form. Column C asks about the prior tax year, whether the member filed a separate DC franchise tax return then, and Column D asks whether the member is new to the combined group, so have last year's filing history available before you start. For the due date of the combined report itself, check the OTR instructions for that report.
Documents you need
- Copies of the federal forms listed in the schedule's instructions, which name Forms 851 and 5471 among them, including their schedules, attached to the schedule.
- A separate sheet of paper continuing the list of combined members, only if the group has more members than fit on the form's rows.
How to fill out 2024 Combined Group Members’ Schedule – Washington, DC
Read the instructions first
The form notes that you should read the instructions before completing it. Use CAPITAL letters; the form calls for black ink if you print and complete it by hand.
Enter the taxable year ending
At the top, enter the taxable year ending in the MM YY boxes.
Enter the number of members
Enter the number of members in the combined group in the box provided at the top of the form.
Identify the designated agent
Enter the designated agent's identification number, the name of the designated agent and the telephone number.
Enter the business mailing address
Complete business mailing address line #1 and line #2, then the city, state and ZIP code + 4.
List members in Column A
List the designated agent first and then all combined members included in the DC Combined Report, one per row. Continue on a separate sheet of paper if more rows are needed.
Give each Taxpayer Identification Number
In Column B, enter the Taxpayer Identification Number (TIN) for each member listed.
Answer Columns C and D
Column C: mark Yes if the member filed a separate DC franchise tax return in the prior tax year. Column D: mark Yes if the member is new to the combined group.
Answer Columns E and F
Column E: mark Yes if the member received gross income from DC sources. Column F: mark Yes if the member has nexus in DC.
Review, download and attach
Check every row against the combined report, then download or print the completed PDF from FillingPDF and attach the federal forms the instructions list, as described under How to submit.
How to submit 2024 Combined Group Members’ Schedule – Washington, DC
The schedule is filed with the DC Combined Report for the same year; the form prints no mailing address, portal or appointment rule of its own.
- With the combined report: submit the completed schedule through the channels OTR gives for the DC Combined Report. The instructions on the schedule say only to file it each year a combined report is filed.
- With the federal forms: attach copies of the federal forms the instructions list, which include Forms 851 and 5471.
- Extra pages: if the group has more members than the form's rows, continue the list on a separate sheet of paper and include it.
Find the form and instructions on the OTR publication page 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 above.
Common mistakes to avoid
- Filling the form out in lowercase or in colored ink; the form says to print in CAPITAL letters using black ink.
- Leaving out the copies of the federal forms the instructions list, which include Forms 851 and 5471.
- Omitting the designated agent from Column A; the instructions say to list the designated agent and all combined members.
- Listing members who are not included in the DC Combined Report, or leaving out members who are.
- Leaving a member's Taxpayer Identification Number out of Column B.
- Answering Column C about the current year; it asks whether a separate DC franchise tax return was filed in the prior tax year.
- Running out of rows and dropping members instead of continuing the list on a separate sheet of paper.
- Forgetting to file the schedule in a year when a DC Combined Report is filed.
Frequently asked questions
What is the 2024 Combined Group Members’ Schedule?
It is a DC Office of Tax and Revenue schedule that identifies each member of a DC Combined Group subject to the franchise tax. It lists the designated agent and all combined members included in the DC Combined Report, with an identification number and yes-or-no answers for each.
Is this a DC property tax form?
No. Although people may find it by searching for dc property tax, the schedule supports the franchise tax combined report. It lists members of a combined group, their identification numbers and their DC nexus, and it has no real property tax entries.
When do I file the Combined Group Members’ Schedule?
File it each year that a DC Combined Report is filed. The instructions give it no separate due date, so it travels with the combined report for the same taxable year, which you enter as MM YY at the top of the form.
What do I attach to the Combined Group Members’ Schedule?
Attach copies of the federal forms the instructions list, which include Forms 851 and 5471, with their schedules. If the group has more members than the rows on the form, also include a separate sheet of paper continuing the list.
What do columns C, D, E and F ask?
Column C asks whether the member filed a separate DC franchise tax return in the prior tax year. Column D asks whether the member is new to the combined group. Column E asks about gross income from DC sources, and Column F asks whether the member has nexus in DC.
What if my combined group has more than the rows on the form?
Continue the list on a separate sheet of paper. The form prints a note saying so for groups with more members than its rows. Enter the total number of members in the combined group in the box at the top of the form.
Can I fill out the Combined Group Members’ Schedule online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with OTR; you submit it with the DC Combined Report through OTR's channels.
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