The 2024 FR-165, Extension of Time to File a DC Partnership Return, is the form a partnership uses to ask the District of Columbia Office of Tax and Revenue (OTR) for a 6-month extension to file its Partnership Return of Income (Form D-65). It is a DC form: OTR does not accept the federal extension application in its place. On this page you can fill out Form FR-165 online on FillingPDF and download or print the completed PDF. The original form and its instructions are published by OTR, and the request is mailed to OTR, not sent through this site.
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What is FR-165?
The 2024 FR-165, Extension of Time to File a DC Partnership Return, is the District of Columbia Office of Tax and Revenue (OTR) form a partnership uses to request a 6-month extension of time to file its Partnership Return of Income (Form D-65).
The form is printed twice on one page. The top part is a voucher that you detach at the perforation and mail to OTR; the other part is marked "Keep for your records." Both parts ask for the same entries: the Taxpayer Identification Number (TIN), the tax period ending in MMDDYYYY format, the business name or designated agent name, the business mailing address, and the extension statement. That statement reads "A 6 month extension of time to file until ___ 15, 2025, for calendar year 2024, or until ___, ___, for fiscal year ending ___, is requested."
The instructions for Form FR-165 (Partnership) set several limits. OTR does not accept the federal application for an extension of time to file, so DC Form FR-165 must be used. A separate request must be filed for each return, and blanket requests are not accepted. No payment is sent with the form.
The form is a request to file later, not a return. The partnership return itself is Form D-65, and a copy of the FR-165 you filed is attached to it when you file. The printed revision is Revised 06/2024.
Who needs to file FR-165?
Partnerships that cannot file their DC Partnership Return of Income (Form D-65) by its due date use Form FR-165 to request a 6-month extension of time to file. The form asks for the business name or the name of a designated agent, so an agent named on the form can be the contact it lists.
Points that decide whether this is the right form:
- Partnership returns only. The instructions state that the purpose of Form FR-165 is to request an extension for a Form D-65.
- Not the federal form. OTR does not accept the federal application for an extension of time to file. You must use DC Form FR-165.
- One request per return. A separate extension request must be filed for each return. Blanket requests for extensions are not accepted.
- Outside the United States. Fill in the box for Living or Traveling Outside the U.S. if it applies. The instructions allow an additional extension of up to 6 months only if the taxpayer is outside the continental limits of the United States.
- 52-53 week filers. Fill in the box for 52-53 week filer if it applies to you.
When to file FR-165
Submit Form FR-165 no later than the due date of the Partnership Return of Income (Form D-65) you are asking to extend. A 6-month extension of time to file is allowed if you complete the form properly and file it on time. For calendar year 2024 the form's statement reads "until ___ 15, 2025"; fiscal-year filers enter the date and the fiscal year ending on the second line of the statement.
No extension beyond the 6 months is granted unless the taxpayer is outside the continental limits of the United States. In that case an additional extension of up to 6 months may be granted, but never for more than one year in total.
When you later file Form D-65, attach a copy of the FR-165 you filed. Because the request is per return, file a new FR-165 for each return that needs more time.
How to fill out FR-165
Enter the Taxpayer Identification Number
In the Taxpayer Identification Number (TIN) box, enter the partnership's TIN. If you complete a printed copy by hand, the form says to print in CAPITAL letters using black ink.
Enter the tax period ending
In Tax period ending (MMDDYYYY), enter the end date of the tax year of the return you want to extend, using the MMDDYYYY format.
Enter the business or agent name
In Business Name or Designated Agent name, enter the partnership's name or the name of its designated agent.
Mark the outside-U.S. and 52-53 week boxes
Fill in Fill in if Living or Traveling Outside the U.S. if it applies. Fill in Fill in if 52-53 week filer if you file on a 52-53 week year.
Enter the business mailing address
Enter the number, street and suite or apartment number if applicable, then the city, state and ZIP code +4.
Complete the extension statement
For calendar year 2024, fill in the blank before "15, 2025" in the statement "A 6 month extension of time to file until ___ 15, 2025." Fiscal-year filers complete the second part: the date, the year and the fiscal year ending.
Check that the voucher and record match
The form has two parts with the same entries: the voucher to mail and the part marked "Keep for your records." Confirm both show the same information. Do not include a payment.
Review, download and detach the voucher
Check every entry, then download or print the completed PDF from FillingPDF. Detach the voucher at the perforation, keep the record part, and mail the voucher as described under How to submit.
How to submit FR-165
The instructions for Form FR-165 name one channel: mail.
- By mail: detach the voucher at the perforation and mail the completed form to Office of Tax and Revenue, 1101 4th Street, SW, FL4, Washington, DC 20024. Keep the other part of the form for your records.
- No payment: the instructions say not to send any payment with this form.
- Timing: the request must be submitted no later than the due date of the return.
- Later filing: when you file Form D-65, attach a copy of the FR-165 you filed.
The form itself refers to addresses on its back, while the instructions give the address above for the completed FR-165. Do not substitute the federal extension application: OTR does not accept it.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the federal application for an extension of time to file instead of DC Form FR-165; OTR does not accept the federal form.
- Mailing a payment with the form; the instructions say not to send any payment with Form FR-165.
- Submitting the request after the due date of the Form D-65 return; it must be submitted no later than that date.
- Filing one blanket request for several returns; a separate extension request must be filed for each return.
- Expecting more than 6 months when the taxpayer is inside the continental United States; the additional extension applies only outside its limits and never exceeds one year in total.
- Leaving out the copy of the FR-165 when you file Form D-65; the instructions say to attach a copy of the one you filed.
- Entering the tax period ending in a format other than MMDDYYYY.
- Mailing the voucher without detaching it at the perforation, or sending the keep-for-your-records part instead.
Frequently asked questions
What is Form FR-165 used for?
Form FR-165 requests a 6-month extension of time to file a Partnership Return of Income (Form D-65) with the DC Office of Tax and Revenue. It must be submitted no later than the due date of the return and is filed separately for each return.
Is Form FR-165 a DC property tax form?
No. Although it is issued by the DC Office of Tax and Revenue, which handles many DC tax forms, FR-165 is only for extending the time to file a DC partnership return (Form D-65). It does not relate to a property tax bill, assessment or exemption.
When is Form FR-165 due?
No later than the due date of the Form D-65 return you want to extend. If you complete it properly and file it on time, a 6-month extension of time to file is allowed. For calendar year 2024, the form's statement reads "until ___ 15, 2025."
Do I send a payment with Form FR-165?
No. The instructions for Form FR-165 say not to send any payment with this form. The form only requests more time to file the partnership return; it does not carry a payment line.
Where do I mail Form FR-165?
Detach the voucher at the perforation and mail it to Office of Tax and Revenue, 1101 4th Street, SW, FL4, Washington, DC 20024. Keep the other part, marked "Keep for your records," and attach a copy of what you filed to Form D-65 later.
Can I use the federal extension form instead of FR-165?
No. The Office of Tax and Revenue does not accept the federal application for an extension of time to file. You must use DC Form FR-165 to request the extension for a DC partnership return.
Can I get more than a 6-month extension on Form FR-165?
Generally no. An additional extension of up to 6 months may be granted only if the taxpayer is outside the continental limits of the United States, and never for more than one year in total.
Do I need a separate FR-165 for each return?
Yes. The instructions say a separate extension request must be filed for each return, and blanket requests for extensions are not accepted.
Can I fill out Form FR-165 online on FillingPDF?
Yes. You can fill out the FR-165 online on FillingPDF and download or print the completed PDF. FillingPDF is an independent service, not affiliated with OTR, and does not file or send the form; you mail it to OTR yourself.
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