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 that a partnership uses to request a 6-month extension of time to file its Partnership Return of Income (Form D-65). It is a request only: the instructions say not to send any payment with it. On this page you can fill out the FR-165 online on FillingPDF and download or print the completed PDF; OTR publishes the original form and instructions on its website.
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What is FR-165?
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 of time to file its Partnership Return of Income, Form D-65, for tax year 2024.
The form is a two-part voucher. One copy is marked "KEEP FOR YOUR RECORDS"; the other is detached at the perforation and mailed to OTR. Each copy asks for the Taxpayer Identification Number (TIN), the tax period ending date in MMDDYYYY format, the business name or designated agent name, the business mailing address, and a statement that a 6-month extension is requested until the 15th of the month shown in 2025 for calendar year 2024, or until a stated date for a fiscal year ending on a stated date. The form is to be printed in capital letters using black ink.
The OTR instructions set the rules that define the form. A 6-month extension is allowed if the form is completed properly and filed on time. 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; blanket requests are not accepted.
OTR lists two versions of the 2024 form on its publication page: "2024 FR-165 (Official)" and "2024 FR-165 (Fill-in)".
Who needs to file FR-165?
Partnerships that need more time to file their DC Partnership Return of Income (Form D-65) use Form FR-165 to request the extension. The form lets the request be made in the name of the business or of its designated agent.
Points from the OTR instructions that decide whether this is the right form:
- A federal extension form is not a substitute. OTR does not accept the federal application for an extension of time to file.
- One request covers one return. A separate FR-165 must be filed for each return, and blanket requests for extensions are not accepted.
- Taxpayers living or traveling outside the U.S. mark the box on the form for that situation. The instructions allow an additional extension of up to 6 months only if the taxpayer is outside the continental limits of the United States, and never beyond one year in total.
- Partnerships on a 52-53 week tax year mark the separate box for that.
The form is for the extension request only. It is not a return and it does not carry a payment.
When to file FR-165
Submit Form FR-165 no later than the due date of the return it covers. The OTR instructions say the extension is allowed only if the form is completed properly and filed on time.
The extension runs 6 months. The form states it for calendar year 2024 as a request until the 15th of the month entered, in 2025, and provides a separate line for a fiscal year ending on a stated date. No additional extension is granted beyond the 6 months unless the taxpayer is outside the continental limits of the United States; in that case up to 6 more months may be granted, and in no case more than one year in total.
When you later file the Partnership Return (D-65), attach a copy of the FR-165 you filed.
How to fill out FR-165
Use the correct form for each return
Choose the 2024 FR-165 and complete one for each partnership return you need to extend. Print in CAPITAL letters using black ink.
Enter the Taxpayer Identification Number
In the Taxpayer Identification Number (TIN) box, enter the partnership's TIN. Leave the OFFICIAL USE ONLY area alone.
Enter the tax period ending date
In the Tax period ending box, write the date in MMDDYYYY format.
Enter the business or agent name
Write the Business Name or Designated Agent name on the line provided.
Mark the situation boxes if they apply
Fill in the box for Living or Traveling Outside the U.S. if it applies. Fill in the box for 52-53 week filer if the partnership uses that tax year.
Enter the business mailing address
Give the business mailing address (number, street and suite/apartment number if applicable), then the city, state and ZIP Code +4.
Complete the extension request line
For calendar year 2024, enter the month in the blank before "15, 2025". For a fiscal year, enter the date and the fiscal year ending date in the fiscal-year blanks instead.
Review and download the completed PDF
Check that the TIN, period and address match the return, and that no payment is included. Download or print the completed PDF from FillingPDF, keep one copy for your records, and mail the detached voucher as described under How to submit.
How to submit FR-165
The instructions give one channel: mail. The form names no other way to submit it.
- By mail: detach the voucher at the perforation and mail the completed FR-165 to Office of Tax and Revenue, 1101 4th Street, SW, FL4, Washington, DC 20024. The voucher says to see the addresses on the back.
- Payment: do not send any payment with this form.
- Keep a copy: the form has a "KEEP FOR YOUR RECORDS" part. When you file the D-65, attach a copy of the FR-165 you filed.
Submit it on or before the due date of the return. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Sending a payment with the form; the instructions say not to send any payment with Form FR-165.
- Submitting the federal extension application instead of DC Form FR-165; the Office of Tax and Revenue does not accept it.
- Filing after the due date of the return; the extension is allowed only if the form is filed on time.
- Using one FR-165 as a blanket request for several returns; a separate request must be filed for each return.
- Not attaching a copy of the filed FR-165 when you file the Partnership Return (D-65).
- Printing in lowercase or with a colored pen; the form asks for CAPITAL letters in black ink.
- Entering the tax period ending date in a format other than MMDDYYYY.
- Expecting more than 6 months when you are inside the continental United States; an additional extension is possible only outside its limits, and never beyond one year.
Frequently asked questions
What is Form FR-165 used for?
Form FR-165 is the DC Office of Tax and Revenue form for requesting a 6-month extension of time to file a Partnership Return of Income (Form D-65). The 2024 version covers calendar year 2024, or a fiscal year ending on the date you enter.
Is FR-165 a DC property tax form?
No. FR-165 is not a property tax document. It only requests more time to file the DC Partnership Return (Form D-65) with the Office of Tax and Revenue, and it carries no payment.
Do I send a payment with Form FR-165?
No. The OTR instructions say not to send any payment with this form. It is a request for more time to file, not a payment voucher.
What is the deadline to file the FR-165?
Submit it no later than the due date of the return. The 6-month extension is allowed only if the form is completed properly and filed on time.
Where do I mail Form FR-165?
Mail the completed form to Office of Tax and Revenue, 1101 4th Street, SW, FL4, Washington, DC 20024. The voucher also refers to addresses on its back, and the form names no other channel.
Can I use the federal extension form instead of the 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, one for each return.
Can I get more than a 6-month extension?
Only if 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 more than one year in total.
Do I attach the FR-165 to my D-65?
Yes. When you file your Partnership Return (D-65), attach a copy of the FR-165 that you filed. Keep the "KEEP FOR YOUR RECORDS" part of the form as well.
Can I fill out Form FR-165 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file it with OTR; you mail it to the Office of Tax and Revenue yourself.
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