The 2024 DC Combined Reporting Schedule 1A, Designated Agent, is a schedule published by the DC Office of Tax and Revenue (OTR) for the Government of the District of Columbia. It carries a combined group's income and deductions through eliminations and apportionment to DC taxable income, tax, payments and any refund or balance due. It is a franchise tax schedule, not one of the forms people look for under DC property tax. On this page you can fill out the schedule online on FillingPDF and download or print the completed PDF; the original PDF and the 2024 instructions are published by OTR.
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What is Schedule 1A?
2024 DC Combined Reporting Schedule 1A, Designated Agent, is the DC Office of Tax and Revenue (OTR) schedule on which the designated agent of a combined group reports gross income, deductions, apportionment, DC taxable income, tax, payments and the resulting refund or amount due for tax year 2024.
The form is printed in three money columns: Total Before Eliminations, Intercompany Eliminations and other District specific additions or subtractions, and Combined Group Report. Amounts that are negative are marked by filling in the oval beside the column.
The schedule runs in this order:
- Lines 1 to 11: gross receipts, cost of goods sold, dividends, interest, rent, royalties, capital and ordinary gains, other income and total gross income.
- Lines 12 to 27: deductions, from officer compensation through depreciation, depletion and other deductions, to total deductions.
- Lines 28 to 36: net income, non-business income adjustments, the DC apportionment factor, other income or deductions attributable to DC, the apportioned NOL deduction and DC taxable income.
- Lines 37 to 48: tax, nonrefundable credits, minimum tax, payments and refundable credits, estimated tax interest, amount due, overpayment and refund.
The header also records the Year of 10 Year Worldwide Election, the taxpayer identification number, the tax year ending and whether the group is Water's Edge, Worldwide or Fiscalized. The DC apportionment factor on line 31 comes from Combined Reporting Schedule 2A, Line 9. OTR publishes the schedule with Schedule 1B, Schedule 2A, Schedule 2B and the 2024 Combined Reporting Instructions.
Who needs to file Schedule 1A?
The designated agent of a combined reporting group completes Schedule 1A: the form asks for the Name of Designated Agent and the agent's taxpayer identification number (TIN), and its middle column covers intercompany eliminations for the group. You mark the type of entity (Corporation, Unincorporated Business or Financial Institution, filling in all that apply) and whether the group reports as Water's Edge, Worldwide or Fiscalized.
Unincorporated business partners are directed to add their distributive share of post-apportioned salary allowance and exemption from Form D-30 on line 33, and unincorporated businesses subtract the salary allowance and exemption on line 34.
The schedule does not say who must use combined reporting at all. Check the 2024 Combined Reporting Instructions that OTR publishes with the schedule before deciding whether your group files it. This is a franchise tax schedule, so it is not used for DC real property tax matters.
When to file Schedule 1A
Schedule 1A is completed for tax year 2024 and carries no due date of its own: the form asks for the tax year ending date (MMDDYYYY) and is part of the 2024 DC Combined Reporting package, so it is prepared whenever the group's 2024 combined report is filed.
The lines show the timing situations it handles. Line 41a records tax paid with a request for an extension of time to file. Line 41b and line 42 apply only when this is an amended 2024 return. Line 47 lets you apply an overpayment to 2025 estimated franchise tax. For the filing deadline and extension rules, see the 2024 Combined Reporting Instructions published by OTR.
Documents you need
- A statement for each of lines 4 (dividends), 5 (interest), 7 (gross royalties), 10 (other income), 19 (contributions and gifts), 26 (other deductions), 29(a), 29(b) and 34, when you enter an amount on that line.
- A copy of federal Form 1120, Schedule D, with line 8(a) net capital gain (loss).
- A copy of federal Form 4797, with line 8(b) ordinary gains (loss).
- A copy of your federal Form 4562, with line 20 (amortization), line 21 (depreciation) and line 22 (depletion; also attach a statement on line 22).
- The Minimum Tax Liability Gross Receipts worksheet, attached with line 39 total DC gross receipts.
- Schedule A figures for line 2, cost of goods sold, and the D-20 Schedule I and/or D-30 line 6 figures for line 6 gross rental income, as the form directs.
How to fill out Schedule 1A
Enter the header information
Print in CAPITAL letters using black ink. Enter the Year of 10 Year Worldwide Election, the taxpayer identification number (TIN), the Tax Year Ending in MMDDYYYY format, the Name of Designated Agent and the business mailing address, city, state and ZIP Code + 4.
Mark the reporting basis and entity type
Fill in the oval for Water's Edge, Worldwide or Fiscalized as it applies. Under Type of Entity, fill in all that apply: Corporation, Unincorporated Business or Financial Institution.
Report gross income on lines 1 to 11
For each line, enter the amounts in the three columns: Total Before Eliminations, Intercompany Eliminations and other District specific additions or subtractions, and Combined Group Report. Line 3 is line 1 minus line 2, and line 11 adds lines 3 to 10; attach the statements or federal forms the lines name.
Enter deductions on lines 12 to 26
Report officer compensation, salaries, repairs, bad debts, rent, taxes, interest, contributions, amortization, depreciation, depletion, royalty payments, pension plans, deferred gains for a DC Qualified Opportunity Fund and other deductions. On lines 18 and 23, enter the payment, subtract the nondeductible payments to related entities and enter the result on lines 18c and 23c.
Total deductions and figure net income
Line 27 adds lines 12 to 26. Line 28 is line 11 minus line 27; fill in the oval if the result is minus.
Adjust for non-business income
On lines 29(a) and 29(b), enter non-business income or state adjustments and the related expense, attaching statements. Line 29(c) is 29(a) minus 29(b), and line 30 is line 28 minus line 29(c).
Apply the DC apportionment factor
Enter the factor from Combined Reporting Schedule 2A, Line 9 on line 31, then multiply line 30 by it for line 32, the net income from trade or business apportioned to DC.
Complete lines 33 to 36
Enter other income or deductions attributable to DC on line 33, including the Form D-30 distributive share items for unincorporated business partners. Line 34 is line 32 plus or minus line 33, with a statement; subtract the apportioned NOL deduction on line 35 to get DC taxable income on line 36.
Figure the tax on lines 37 to 40
Compute the tax on line 37 from line 36, subtract nonrefundable credits from Schedule UB, Line 9 on line 38, and enter total DC gross receipts on line 39. Line 40 is the net tax and is subject to the minimum tax rules printed beside it.
Enter payments on lines 41 to 43
Report tax paid with an extension request (41a), tax paid with the original return if this is an amended return (41b), 2024 estimated franchise tax payments (41c) and refundable credits (41d). Line 42 is used only for an amended return, and line 43 adds lines 41(a) through 41(d) without line 42.
Complete the balance and refund lines
Enter estimated tax interest on line 44. Use line 45 for the amount due, or line 46 for an overpayment, then split the overpayment between line 47, applied to 2025 estimated franchise tax, and line 48, the amount to be refunded.
Review, download and print the PDF
Check that every oval for minus amounts is filled in, the page 2 TIN and agent name match page 1, and the required attachments are ready. Download or print the completed PDF from FillingPDF.
How to submit Schedule 1A
The schedule itself prints no mailing address, portal, appointment rule or payment channel. It is one of the 2024 DC Combined Reporting schedules that the DC Office of Tax and Revenue (OTR) publishes with the 2024 Combined Reporting Instructions, so the filing method and any address are found in those instructions at https://otr.cfo.dc.gov/publication/2024-dc-combined-reporting-instructions-and-schedules-official-and-fill.
Before you submit, make sure the statements, federal forms and worksheet that individual lines require are attached (see the documents listed on this page). Line 45 shows an amount due and line 48 an amount to be refunded; the form does not describe how a balance is paid, so follow the instructions for payment.
FillingPDF lets you fill out and download the PDF; submission follows the channels OTR gives in its instructions.
Common mistakes to avoid
- Filling the form in lowercase or in colored ink; the form says to print in CAPITAL letters using black ink.
- Entering a negative amount without filling in the oval beside it where the form asks you to fill in the oval if minus.
- Including additional IRC 179 expenses or IRC 168(k) depreciation on line 21; the form says not to.
- Leaving off the statement or federal form a line calls for, such as the statement for lines 4, 5, 7, 10, 19 and 26, or the Form 4562 copy for lines 20 to 22.
- Skipping the Minimum Tax Liability Gross Receipts worksheet when entering total DC gross receipts on line 39.
- Entering a line 31 factor that does not come from Combined Reporting Schedule 2A, Line 9.
- Applying the apportioned NOL deduction on line 35 without checking the limit for losses occurring in tax year 2018 or later; the form refers you to the instructions.
- Adding line 42, the refund requested with the original return, into line 43; the form says not to include it.
- Filling in both an amount due on line 45 and an overpayment on line 46; only one applies depending on whether line 43 is smaller or larger than lines 40 plus 44.
Frequently asked questions
What is DC Combined Reporting Schedule 1A?
It is the OTR schedule, titled Designated Agent, that carries a combined group's income and deductions through intercompany eliminations and DC apportionment to DC taxable income, tax, payments and a refund or balance due for tax year 2024.
Is Schedule 1A a DC property tax form?
No. Schedule 1A is a franchise tax schedule: it works from gross income and deductions to DC taxable income and refers to estimated franchise tax payments. It does not concern real property. Find real property tax forms in the sections of the OTR site that cover them.
Where do I get the DC Schedule 1A instructions?
The 2024 Combined Reporting Instructions are published by the DC Office of Tax and Revenue on the same page as Schedules 1A, 1B, 2A and 2B. They explain the line items the schedule refers to, such as the NOL limit on line 35.
Where does the line 31 apportionment factor come from?
Line 31 is the DC apportionment factor taken from Combined Reporting Schedule 2A, Line 9. Complete Schedule 2A first, then multiply line 30 by that factor on line 32 to get the net income apportioned to DC.
How do I show a negative amount on Schedule 1A?
Fill in the oval beside the amount where the column says to fill in the oval if minus. Lines 28, 29, 30, 32, 33, 34 and 36 carry the same instruction, so check each line you complete.
What do I attach to Schedule 1A?
It depends on the lines you use: statements for lines 4, 5, 7, 10, 19 and 26, a copy of federal Form 1120 Schedule D for line 8a, federal Form 4797 for line 8b, Form 4562 for lines 20 to 22 and the Minimum Tax Liability Gross Receipts worksheet for line 39.
Can I fill out DC Schedule 1A online?
Yes. You can fill out the 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 through the channels OTR gives in its 2024 instructions.
Is there a deadline printed on Schedule 1A?
No. The schedule prints no due date; it covers tax year 2024 and goes with the combined reporting return. Use the 2024 Combined Reporting Instructions for the filing and extension deadlines.
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