The 2024 FR-1000Q Instruction Booklet is the guidance the District of Columbia Office of Tax and Revenue (OTR) publishes for Form FR-1000Q, the Tobacco Products Excise Quarterly Tax Return. The return reports and pays tax on little cigars, roll your own (RYO) tobacco, vapor products and other tobacco products sold in the District, for quarters beginning on or after October 1, 2023. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The booklet is published by OTR, and the return itself is filed and paid electronically.
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What is FR-1000Q?
The 2024 FR-1000Q Instruction Booklet contains the Office of Tax and Revenue (OTR) instructions for Form FR-1000Q, the Tobacco Products Excise Quarterly Tax Return used to report and pay District of Columbia excise tax on little cigars, RYO tobacco, vapor products and other tobacco products sold in the District.
The booklet is headed "Tobacco Products Excise Tax Instructions" and applies to quarters beginning on or after October 1, 2023. It states that the return must be filed and paid electronically and that the document itself provides instructions only. It is issued by OTR, part of the Office of the Chief Financial Officer of the Government of the District of Columbia.
The instructions define the products the return covers:
- Little cigars: rolls for smoking that contain tobacco and weigh 4 pounds per thousand or less, wrapped in any substance (except those wrapped entirely in whole tobacco leaf without a filter), and rolls that are likely to be offered to or consumed by consumers as cigarettes.
- Other tobacco products: any product made from or derived from tobacco, other than a cigarette or premium cigar, that is intended to be consumed. This includes vapor products. It excludes products approved by the U.S. Food and Drug Administration as cessation, dependence or medical products and sold solely for that purpose.
Cigarettes taxed through the purchase of District cigarette stamps are not reported on Line 1. This is a tobacco excise tax document, not a property tax form.
Who needs to file FR-1000Q?
Distributors and other sellers who sold little cigars, RYO tobacco, vapor products or other tobacco products in the District during a calendar quarter use Form FR-1000Q to report those sales and pay the tax. Line 3 refers to wholesalers reporting gross receipts from vapor product sales.
- Retailers and individual consumers who buy vapor products from a wholesaler or other vendor that does not pay the excise tax are responsible for paying the tax themselves, and report the gross amount of those untaxed purchases on Line 3.
- Filers with no tax due must still file: the instructions require a return for the reporting period even when no tax is due.
- Distributors must keep itemized invoices and the supporting documentation used to complete the form.
Do not report on Line 1 any roll of tobacco that is called and packaged as cigarettes and taxed through the purchase of District cigarette stamps. The booklet does not describe who may sign for another person.
When to file FR-1000Q
File the return and pay the tax no later than the 21st calendar day after the end of each calendar quarter. You must file with OTR even if no tax is due for the period. This edition applies to quarters beginning on or after October 1, 2023.
Missing the due date has stated consequences. Failure to file on time or to pay when due results in a systemic penalty and interest, and interest runs from the return's due date until the day the tax is paid. OTR also charges a one-time fee for its internal collection efforts on accounts subject to it. Payments on such accounts are applied first to the fee, then to penalty, interest and tax. The instructions give the exact penalty, interest and fee amounts.
Documents you need
- Itemized invoices and supporting documentation used to complete the return: distributors keep them for five years from the due date or filing date, whichever is later; the booklet does not say to attach them.
- A check or money order payable to the DC Treasurer, only if you pay by check or money order: include it with the completed return and write your TIN and the quarter, such as "2024 1st quarter FR-1000Q", on it.
How to fill out FR-1000Q
Confirm the reporting quarter
Use this edition for quarters beginning on or after October 1, 2023, and complete one return for each calendar quarter in which you sold covered products in the District.
Sort your products by category
Separate little cigars, RYO tobacco, vapor products and other tobacco products using the booklet's definitions. Leave out cigarettes taxed through District cigarette stamps.
Enter little cigars on Line 1
Enter the total quantity of little cigars sold in DC during the reporting period. This is a quantity, not a dollar amount.
Enter RYO tobacco on Line 2
Enter the total gross receipts from sales of Roll Your Own (RYO) tobacco during the reporting period.
Enter vapor products on Line 3
Wholesalers enter total gross receipts from vapor product sales. Retailers and individual consumers enter the gross amount of vapor products bought untaxed.
Enter other products on Line 4
Enter the total gross receipts from sales of all other tobacco products during the reporting period.
Complete the Line 5 total
Apply the rates given in the Line 5 instructions to the amounts from Lines 1 through 4, and enter the total rounded to the nearest dollar.
Review and download the completed PDF
Check each line against the booklet, then download or print the completed PDF from FillingPDF. File and pay as described under How to submit.
How to submit FR-1000Q
The instructions state that the return must be filed and paid electronically; they also describe paying by check or money order and updating your email through MyTax.
- Electronic filing and payment: file the return and pay electronically, as the booklet directs. For payments, the booklet refers to the District's Electronic Funds Transfer (EFT) Payment Guide. International ACH Transactions (IAT) are not supported for payments or direct deposit refunds sent to or received from a financial institution outside the United States' territorial jurisdiction.
- Check or money order: include a check or money order payable to the DC Treasurer with the completed return. Write your Taxpayer Identification Number (TIN) and the specific quarterly payment on it, for example "TIN and 2024 1st quarter FR-1000Q". A fee applies if your check or electronic payment is not honored and is returned to OTR.
- Email address: if the email on file is incorrect, update it through your MyTax profile.
The booklet gives no mailing address. Keep itemized invoices and supporting documentation for five years. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Reporting on Line 1 rolls packaged as cigarettes that are already taxed through the purchase of District cigarette stamps.
- Skipping the return for a quarter in which no tax is due; the instructions require a return even then.
- Filing or paying after the 21st calendar day following the end of the quarter, which triggers a systemic penalty and interest.
- Entering gross receipts on Line 1; Line 1 asks for the quantity of little cigars sold in DC, while Lines 2 to 4 ask for gross receipts.
- Assuming a retailer or consumer owes no tax on vapor products bought from a vendor that did not pay the excise tax; the buyer is responsible for paying it.
- Sending a check or money order without the TIN and the specific quarter written on it, or payable to someone other than the DC Treasurer.
- Attempting an International ACH Transaction (IAT) payment, which the District does not support.
- Leaving the Line 5 total unrounded; the instructions say to round to the nearest dollar.
Frequently asked questions
What is Form FR-1000Q?
Form FR-1000Q is the Tobacco Products Excise Quarterly Tax Return of the DC Office of Tax and Revenue (OTR). It reports and pays tax on little cigars, RYO tobacco, vapor products and other tobacco products sold in the District. This booklet gives the instructions for it.
Is the FR-1000Q a DC property tax form?
No. The FR-1000Q covers the District's tobacco products excise tax, not property tax. If you searched for DC property tax, this booklet will not help; it applies only to little cigars, RYO tobacco, vapor products and other tobacco products.
When is the FR-1000Q due?
The return and the tax are due no later than the 21st calendar day after the end of each calendar quarter. Late filing or late payment results in a systemic penalty and interest, with interest running from the due date until the tax is paid.
Do I have to file the FR-1000Q if I owe no tax?
Yes. The instructions say you are still required to file a return with OTR even if no tax is due for the reporting period.
Can I file the FR-1000Q on paper?
The booklet states the return must be filed and paid electronically. It also describes including a check or money order payable to the DC Treasurer with the completed return, with your TIN and the quarter written on it. It gives no mailing address.
Who pays tax on vapor products bought from a vendor that did not pay it?
The retailer or individual consumer who bought them. If a wholesaler or other vendor does not pay the excise tax, the instructions make the buyer responsible, and the gross amount of those untaxed purchases goes on Line 3.
How long must I keep records for the FR-1000Q?
Each distributor must keep itemized invoices and the supporting documentation used to complete the form for five years from the due date or the filing date of the report, whichever is later.
Do cigarettes go on Line 1 of the FR-1000Q?
Not if they are packaged as cigarettes and taxed through the purchase of District cigarette stamps. Line 1 is for the quantity of little cigars sold in DC during the reporting period.
Can I fill out the FR-1000Q on FillingPDF?
You can fill out the form online on FillingPDF and download or print the PDF. FillingPDF is independent of OTR and does not file or pay anything; you file and pay through the electronic channels OTR requires.
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