The 2024 FR-467 Instruction Booklet explains the FR-467 Monthly Cigarette Wholesalers Report, which the District of Columbia Office of Tax and Revenue (OTR), part of the Office of the Chief Financial Officer, requires from licensed cigarette wholesalers. The report summarizes the cigarettes and cigarette tax stamps a wholesaler received, held and sold during the month. On FillingPDF you can fill out the form online and download or print the completed PDF. The District requires the return itself to be filed online at MyTax.DC.gov, and the booklet is published by OTR at the official link on this page.
Last updated
What is FR-467?
The 2024 FR-467 Instruction Booklet explains Form FR-467, the Monthly Cigarette Wholesalers Report, which licensed cigarette wholesalers in the District of Columbia file with the Office of Tax and Revenue (OTR) to report the procurement and disposition of cigarettes and cigarette tax stamps.
The report is required by the "Cigarette Tax Amendment Act of 1981," which obliges all licensed wholesalers to file monthly information reports. OTR describes the FR-467 as a summary of cigarette and stamp activities. The booklet also calls it the Cigarette Wholesaler Monthly Return.
The return is built from five schedules:
- Inventory Schedule 1: totals for cigarettes and stamps by jurisdiction, whether stamped or unstamped.
- Schedule A: cigarettes received from manufacturers during the month or period.
- Schedule B: cigarettes received from other manufacturers during the month or period.
- Schedule C: sales of unstamped cigarettes outside the District of Columbia.
- Schedule D: cigarettes returned for credit during the month or period.
This is not a DC property tax form, and it is not the quarterly report. The booklet lists related OTR forms a wholesaler may also need: FR-467E (Cigarette Wholesaler Quarterly Report), FR-1000Q (Tobacco Products Excise Quarterly Tax Return), the Corporation Franchise Tax Return (D-20), the Employer/Payor Withholding Tax Quarterly Return (FR-900Q) and the Personal Property Tax return (FP-31).
Who needs to file FR-467?
Licensed cigarette wholesalers in the District of Columbia file the FR-467. The Cigarette Tax Amendment Act of 1981 requires all licensed wholesalers to file monthly information reports on the procurement and disposition of cigarettes and cigarette tax stamps.
The booklet sets these conditions:
- License. A license is required of every person who manufactures for sale, keeps for sale, offers for sale, displays for sale in vending machines, or sells cigarettes. It is obtained from the Department of Licensing and Consumer Protection (DLCP), 1100 4th Street, SW, 2nd Floor, Washington, DC 20024, or through mybusiness.dc.gov. License fees apply; ask DLCP for current amounts.
- TIN. You must have a Taxpayer Identification Number. The booklet advises applying to the IRS for a Federal Employer Identification Number (FEIN) before completing the return.
- OTR registration. OTR no longer registers businesses automatically from business tax returns. You must register by completing the FR-500 online.
A wholesaler that had no receipts in a given month still files. A licensed wholesaler that violates the Act, the DC Code or an adopted regulation faces suspension or revocation of its license, a civil penalty and seizure of contraband cigarettes.
When to file FR-467
The FR-467 is due on or before the 25th day of the month following the month in which cigarettes were sold or distributed. A report for a given month is therefore due by the 25th of the next month.
If the due date falls on a Saturday, Sunday or legal holiday, the return and any payment are due the next business day. You must file a return even if you had no receipts in the month.
The booklet gives these dates for the monthly return only. The quarterly FR-467E and the other forms it lists have their own instructions on MyTax.DC.gov.
How to fill out FR-467
Register with OTR and confirm your TIN
Complete the FR-500 online to register with OTR, and make sure you have a TIN. The booklet advises applying for a FEIN from the IRS before completing the return.
Sign in to MyTax.DC.gov
The FR-467 is filed through the MyTax.DC.gov portal. Your username serves as your electronic signature.
Enter your registered business name
Use the business or trade name you gave OTR when registering. A different name causes processing delays.
Complete Inventory Schedule 1
List the totals for cigarettes and stamps according to their jurisdiction, whether stamped or unstamped.
Report receipts on Schedules A and B
On Schedule A, report cigarettes received from manufacturers during the month or period. On Schedule B, report cigarettes received from other manufacturers in the same period.
List unstamped sales on Schedule C
Use Schedule C for sales of unstamped cigarettes outside the District of Columbia.
Record returns on Schedule D
Use Schedule D to show cigarettes returned for credit during the month or period.
File even with no receipts
If you had no receipts in the month, you must still file the return.
Review, sign and download the PDF
Check every schedule against your records for the month, then download or print the completed PDF from FillingPDF. File the return itself on MyTax.DC.gov by the 25th.
How to submit FR-467
The FR-467 must be filed online through the MyTax.DC.gov web portal; the booklet names no paper or in-person channel.
- Online: Sign in at MyTax.DC.gov and file the FR-467 there. Your username is your electronic signature.
- Registration first: Register with OTR by completing the FR-500 online before you file.
- Business name: Use the business or trade name you used when you registered with OTR. A different name causes delays with returns and payments.
- Payments: The District does not support International ACH Transactions (IAT) for payments or direct deposit refunds sent to or received from a financial institution outside the territorial jurisdiction of the United States. A foreign address does not by itself show that a payment is an IAT. See the IAT section of the DC Electronic Funds Transfer (EFT) Payment Guide on MyTax.DC.gov.
- Questions: OTR Customer Service at 202-727-4829, or MyTax.DC.gov.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the FR-467 outside MyTax.DC.gov; the booklet says it must be filed online through that portal.
- Skipping a month because you had no receipts; the booklet says you must file a return even then.
- Using a business or trade name different from the one you registered with OTR, which delays returns and payments.
- Assuming OTR registers you from your business tax returns; you must register by completing the FR-500 online.
- Treating a Saturday, Sunday or legal holiday 25th as a missed deadline, or filing late after it; the due date moves to the next business day.
- Starting the return without a TIN; the booklet says you must have one and should obtain a FEIN from the IRS first.
- Sending an International ACH Transaction payment or refund to or from a bank outside the United States' territorial jurisdiction; the District does not support it.
- Reporting unstamped sales outside the District or returns for credit in the wrong place instead of on Schedule C or Schedule D.
Frequently asked questions
What is the FR-467?
The FR-467 is the Monthly Cigarette Wholesalers Report that licensed cigarette wholesalers file with the DC Office of Tax and Revenue (OTR). It reports the procurement and disposition of cigarettes and cigarette tax stamps for the month, as required by the Cigarette Tax Amendment Act of 1981.
Is the FR-467 a DC property tax form?
No. The FR-467 is a cigarette wholesaler report, not a DC property tax form. The booklet lists the Personal Property Tax return (FP-31) among other DC forms a cigarette wholesaler may need, but that is a separate filing with its own instructions on MyTax.DC.gov.
When is the FR-467 due?
On or before the 25th day of the month after the month in which cigarettes were sold or distributed. If the 25th falls on a Saturday, Sunday or legal holiday, the return and payment are due the next business day.
Where do I file the FR-467?
File it online through the MyTax.DC.gov web portal. The booklet says the FR-467 must be filed online and names no paper or in-person option. For help, call OTR Customer Service at 202-727-4829.
Do I file the FR-467 if I had no sales this month?
Yes. The booklet states that you must file a return even if you had no receipts in a given month. The due date is still the 25th of the following month, or the next business day if that day is a weekend or legal holiday.
Who has to file the FR-467?
Licensed cigarette wholesalers in the District of Columbia. The license comes from the Department of Licensing and Consumer Protection (DLCP). You also need a TIN and an OTR registration completed through the FR-500 online.
How do I sign the FR-467?
Your MyTax.DC.gov username is your electronic signature. You do not sign a separate paper signature line when the return is filed through the portal.
What are the schedules on the FR-467?
Inventory Schedule 1 lists cigarette and stamp totals by jurisdiction. Schedules A and B report cigarettes received from manufacturers and other manufacturers. Schedule C lists unstamped sales outside DC, and Schedule D lists cigarettes returned for credit.
Can I fill out the FR-467 on FillingPDF and file it there?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with OTR and does not file returns; the FR-467 itself must be filed on MyTax.DC.gov.
Ready to fill out FR-467?
Fill out FR-467 now