The 2024 FR-467E Instruction Booklet explains Form FR-467E, the Quarterly Cigarette Wholesalers Report that the District of Columbia Office of Tax and Revenue (OTR) requires from licensed DC cigarette and roll-your-own (RYO) tobacco wholesalers. It covers who files, the quarterly due dates on the 20th day after each quarter, the line-by-line entries by Brand Family and the Excel import used on MyTax.DC.gov. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the return itself is filed through the OTR portal, MyTax.DC.gov.
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What is FR-467E?
2024 FR-467E Instruction Booklet accompanies Form FR-467E, the Quarterly Cigarette Wholesalers Report, which licensed DC cigarette and roll-your-own (RYO) tobacco wholesalers file with the District of Columbia Office of Tax and Revenue (OTR) to report the cigarettes and RYO tobacco stamped for DC.
The report lists, by Brand Family, the number of cigarettes stamped with a DC tax stamp during the preceding calendar quarter, and the equivalent stick count of RYO tobacco stamped in the same quarter. Where known, it also names the manufacturer, the entity the wholesaler bought from and, for foreign-made product, the first importer. The filing requirement rests on the Tobacco Product Manufacturer Reserve Fund Complementary Procedures Act of 2004 and DC Code Sections 7-1801.02 and 7-1803.05.
FR-467E is a quarterly report that covers all brands of cigarettes. It replaces a monthly report that applies only to cigarettes from manufacturers that are not Participating Manufacturers under the Tobacco Master Settlement Agreement; that monthly report is Form FR-467, Cigarette Wholesaler Monthly Report of Cigarettes and Cigarette Tax Stamps.
The booklet also defines "Brand Family" and "Equivalent Stick Count" (.09 ounces of RYO tobacco counts as one cigarette), lists the penalties for violations, and includes a Specifications document for importing FR-467E line items from an Excel worksheet. The form reports quantities: tax on RYO tobacco is reported and paid on Form FR-1000Q, Tobacco Products Excise Quarterly Tax Return.
Who needs to file FR-467E?
Licensed DC cigarette and roll-your-own (RYO) tobacco wholesalers must file Form FR-467E every quarter. The booklet ties this duty to the Tobacco Product Manufacturer Reserve Fund Complementary Procedures Act of 2004 and DC Code Sections 7-1801.02 and 7-1803.05.
Conditions that apply:
- The wholesaler must be registered with OTR by completing the online FR-500 (the Specifications also mention registration with the Department of Consumer and Regulatory Affairs) and must hold a MyTax.DC.gov login.
- The wholesaler must have a taxpayer identification number (TIN). The booklet says to apply for the FEIN, a number issued by the Internal Revenue Service (IRS), before completing the return.
- The person who completes the MyTax.DC.gov registration becomes the account's Administrator.
Other DC returns a cigarette wholesaler may also need to file, according to the booklet, are FR-467 (monthly report), FR-1000Q (tobacco products excise), D-20 (Corporation Franchise Tax), FR-900Q (employer withholding) and FP-31 (Personal Property Tax). FR-467E does not replace them.
When to file FR-467E
File Form FR-467E no later than 20 calendar days after the end of each calendar quarter. The due dates are January 20, April 20, July 20 and October 20 of each year.
If a due date falls on a Saturday, Sunday or legal holiday, the return and any payment are due the next business day. The booklet's reminders add that you must file a return even if you had no receipts.
Tax on RYO tobacco is not paid with this report: it is reported and paid on Form FR-1000Q on or before the 21st day following the quarter. Keep the supporting material and records used to complete the form for five years from the due date or the filing date of the report, whichever is later.
Documents you need
- A taxpayer identification number (TIN): the booklet says to apply for the FEIN, issued by the IRS, before completing the return.
- Completed FR-500 registration with OTR: taxpayers must be registered before filing FR-467E.
- A MyTax.DC.gov login: required to file the report electronically.
- The provided Excel worksheet (.xlsx), only if you use the Excel import option to load line items.
- Invoices, purchase agreements, packaging or labeling materials and shipping documents: the booklet says to use them to identify the manufacturer, seller and first importer; keep them for five years.
How to fill out FR-467E
Register with OTR and get a login
Complete the FR-500 online and sign up for a MyTax.DC.gov login. Use the business or trade name you registered with OTR.
Confirm your taxpayer identification number
Have your TIN ready; the booklet says to apply for the FEIN before completing the return. Do not use an invalid ITIN when registering for the portal login.
Gather your quarter's records
Collect invoices, purchase agreements, packaging or labeling materials and shipping documents for the preceding calendar quarter, to identify each manufacturer, seller and first importer.
List each Brand Family in Column A
For each brand of cigarettes or RYO tobacco sold, enter the Brand Family name in Column A, lines 1-12.
Enter stick counts in Columns B and C
In Column B enter the individual cigarettes stamped for each Brand Family. In Column C enter the RYO equivalent stick count, using .09 ounces per stick. Do not enter negative numbers.
Identify manufacturer, seller and importer
In Columns D-F, lines 1-12, give as much information as possible to identify the manufacturer, the seller and the first importer (if applicable), with the address for each Brand Family.
Total the quarter on line 13
On line 13, enter in Column B the total individual cigarettes sold during the quarter and in Column C the total RYO stick equivalent sold, covering lines 1-12.
Use the Excel import if you prefer
Start data in Column 1, Row 2 of the single worksheet, with Brand Family, the two counts, then manufacturer, seller and first importer. Keep to 36,000 rows and save as .xlsx.
Review the report for errors
Check that the counts are positive numbers, that any imported data populated the FR-467E table, and that the quarter is the one you are reporting.
Sign, download and file through MyTax
Your MyTax.DC.gov username is your electronic signature. Download or print the completed PDF from FillingPDF for your records, then file the return on MyTax.DC.gov as described under How to submit.
How to submit FR-467E
Form FR-467E must be filed online through the OTR web portal, MyTax.DC.gov; the booklet names no paper or in-person channel.
- MyTax.DC.gov login: register for a login first. Answer "Yes" if you are a DC taxpayer and enter your ITIN and the notice number from your registration letter. If you answer "No" and the system says an account exists, contact your company's administrator.
- Filing steps: log in, open your cigarette/other tobacco account, select File Return for the period labeled "Multiple Returns", choose FR-467E Wholesaler Quarterly Report, answer the preliminary questions and complete the report.
- Excel import: select Import, choose the provided Excel worksheet (.xlsx) and select Import again. Any line items not imported can be keyed in manually before you submit.
Your username is your electronic signature. Use the business or trade name you registered with OTR, or returns and payments can be delayed. For questions, contact OTR Customer Service at 202-727-4829 or MyTax.DC.gov; for portal help, the e-Services Unit is at (202) 759-1946 or [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing outside MyTax.DC.gov: the booklet says the FR-467E must be filed online through that portal.
- Using a business or trade name different from the one registered with DC OTR, which causes delays in processing returns and payments.
- Skipping the report because there were no receipts: the booklet says a return must be filed even then.
- Entering negative numbers in Number of Cigarettes Stamped (Sticks) or RYO Equivalent Stick Count; the portal returns an error.
- Reporting RYO tobacco in ounces instead of equivalent sticks; the count uses .09 ounces for each cigarette.
- Uploading a file that is not .xlsx, renaming the worksheet, or sending a sheet with no columns, which cause import errors.
- Importing more than 36,000 rows; the Specifications give that as the upper limit.
- Registering for MyTax.DC.gov with an invalid ITIN, or filing before completing the FR-500 registration.
- Discarding invoices and sales records before five years from the due date or filing date, whichever is later.
Frequently asked questions
What is Form FR-467E?
Form FR-467E is the Quarterly Cigarette Wholesalers Report filed with the DC Office of Tax and Revenue (OTR). Licensed cigarette and RYO tobacco wholesalers list, by Brand Family, the cigarettes and RYO stick equivalents stamped for DC during the preceding calendar quarter.
Who must file the FR-467E?
Licensed DC cigarette and roll-your-own (RYO) tobacco wholesalers must file it every quarter, under the Tobacco Product Manufacturer Reserve Fund Complementary Procedures Act of 2004 and DC Code Sections 7-1801.02 and 7-1803.05.
When is the FR-467E due?
No later than 20 calendar days after each calendar quarter ends: January 20, April 20, July 20 and October 20. If the date falls on a weekend or legal holiday, the return is due the next business day, and a return is required even with no receipts.
Can I file the FR-467E on paper?
No. The booklet says the FR-467E must be filed online at MyTax.DC.gov. You need a MyTax.DC.gov login and OTR registration through the FR-500 before filing.
How do I import FR-467E data from Excel?
In MyTax.DC.gov, select File Return, choose the FR-467E Wholesaler Quarterly Report, click Import and choose the provided .xlsx worksheet. Data starts in Column 1, Row 2, and up to 36,000 rows can be imported. You can key in any remaining line items by hand.
What is the equivalent stick count for RYO tobacco?
It converts loose RYO tobacco into cigarette-equivalent sticks: .09 ounces of RYO tobacco counts as one cigarette. Enter that equivalent count in Column C for each Brand Family.
What is the difference between FR-467E and FR-467?
FR-467E is a quarterly report covering all brands of cigarettes. FR-467 is the monthly report, which applies only to cigarettes from manufacturers that are not Participating Manufacturers under the Tobacco Master Settlement Agreement.
Is the FR-467E a DC property tax form?
No. It is a cigarette and RYO tobacco wholesaler report, not a DC property tax form. The booklet lists Personal Property Tax (FP-31) among the other DC returns a wholesaler may need to file; FR-467E does not replace it.
Can I fill out the FR-467E on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of OTR and does not file the report; you file it on MyTax.DC.gov, where your username serves as your electronic signature.
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