2024 Schedule UB, Business Credits, is the schedule the District of Columbia Office of Tax and Revenue (OTR) provides for listing the business credits a taxpayer claims on Form D-20 or Form D-30. It has one section of credit lines for D-20 returns and a parallel section for D-30 returns, each ending in totals that carry to the return. On this page you can fill out the Fill-in version online on FillingPDF and download or print the completed PDF; OTR publishes the form at otr.cfo.dc.gov.
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What is Schedule UB?
2024 Schedule UB, Business Credits, is the District of Columbia Office of Tax and Revenue (OTR) schedule on which a business lists its nonrefundable and refundable credits for tax year 2024 and totals them for transfer to its Form D-20 or Form D-30.
The form is built in two blocks. The D-20 Return block covers lines 1 to 12, and the D-30 Return block covers lines 13 to 20 plus a refundable-credit section. The credits named on it include:
- Economic Development Zone Incentives Credits, figured on a worksheet;
- Qualified High Technology Company credits, taken from Part D, Line 4a of DC Form D-20CR (D-20 filers);
- Organ and Bone Marrow Donor Credit, with a computation table on the reverse side;
- Job Growth Incentive Act;
- alternative fuel credits for infrastructure and for vehicle conversion;
- DHCD Rental Accommodations Division Housing Provider Credit;
- Employer-assisted Home Purchase Tax Credit, with its own computation;
- DC Low-Income Housing Tax Credit.
The form states that nonrefundable credits may not be applied against the required minimum tax. It is an attachment, not a return: it is attached to Form D-20 or D-30. OTR lists two versions on its page, an "Official" copy and this "Fill-in" copy.
Who needs to file Schedule UB?
Businesses that file DC Form D-20 or Form D-30 and claim any of the credits printed on Schedule UB attach it to that return. D-20 filers complete the D-20 Return section (lines 1 to 12). D-30 filers complete the D-30 Return section (lines 13 to 20 and the refundable credits that follow). The top of the form asks you to fill in whether you are filing a D-20 or a D-30 return.
Conditions printed on the form for particular credits:
- Line 2 (D-20): if you claim Qualified High Technology Company credits, attach a copy of your DC Form D-20CR to the D-20.
- Organ and Bone Marrow Donor Credit: it is for an employer that gives an employee paid leave to donate an organ (up to 30 days) or bone marrow (up to 7 days). It is not available if the employee is eligible for leave under the Family and Medical Leave Act of 1993.
- Employer-assisted Home Purchase Tax Credit: it is for an employer that provides homeownership assistance to eligible employees through a certified home purchase program, if certain conditions are met. See DC Code Section 47-1807.07.
A business that claims none of these credits has nothing to enter on the schedule.
When to file Schedule UB
Schedule UB has no due date of its own: it is attached to your Form D-20 or D-30, so it is completed and submitted whenever that return is. Prepare it once you know which credits you are claiming, because its totals feed the return: the nonrefundable total goes on Line 38 of the D-20 or the D-30, and the refundable total goes on Line 41d (D-20) or Line 41(d) (D-30). Check the instructions for your D-20 or D-30 for the return's deadline.
Documents you need
- Form D-20 or Form D-30, the return to which Schedule UB is attached; the schedule is not submitted without it.
- A copy of DC Form D-20CR, attached to the D-20, if you claim Qualified High Technology Company credits on Line 2.
How to fill out Schedule UB
Enter your identifying information
Print in CAPITAL letters using black ink. Enter your Taxpayer Identification Number, fill in whether it is an FEIN or SSN, fill in whether you file a D-20 or a D-30 return, and enter your business name.
Use the section for your return
D-20 filers complete Lines 1 to 12 under D-20 Return. D-30 filers complete Lines 13 to 20 and the refundable credits under D-30 Return.
Enter Economic Development Zone credits
Enter the Economic Development Zone Incentives Credit from the worksheet on Line 1 (D-20) or Line 13 (D-30).
Enter high technology company credits
D-20 filers only: enter on Line 2 the Qualified High Technology Company credits from Part D, Line 4a of DC Form D-20CR, and attach a copy of that form.
Compute donor and job growth credits
Use the computation on the reverse side for the Organ and Bone Marrow Donor Credit, then enter the total on Line 3 (D-20) or Line 14 (D-30). Enter any Job Growth Incentive Act credit on Line 4 (D-20) or Line 15 (D-30).
Enter alternative fuel credits
Enter the infrastructure credit and number of stations on Line 5a (16a), and the vehicle conversion credit and number of vehicles on Line 5b (16b). Add only those two lines and enter the result on Line 5 (D-20) or Line 16 (D-30).
Enter housing and home purchase credits
Enter the DHCD Rental Accommodations Division Housing Provider Credit on Line 6 (17). Enter the Employer-assisted Home Purchase Tax Credit from its computation on Line 7 (18), with the number of employees on Line 7a (18a).
Enter the Low-Income Housing Tax Credit
Enter the DC Low-Income Housing Tax Credit on Line 8 (D-20) or Line 19 (D-30), following the instructions.
Total the nonrefundable credits
D-20: add Lines 1 to 8 on Line 9 and enter the total on Form D-20, Line 38. D-30: add Lines 13 to 19 on Line 20 and enter the total on Form D-30, Line 38.
Complete the refundable credits
D-20: Line 10 is RESERVED; enter any credit on Line 11 and total the refundable credits on Line 12, then on Form D-20, Line 41d. D-30: total the refundable credits in the last section and enter the result on Form D-30, Line 41(d).
Review, download and attach
Check that totals match your return, then download or print the completed PDF from FillingPDF and attach it to your D-20 or D-30 as described under How to submit.
How to submit Schedule UB
Schedule UB is not filed on its own. It is attached to Form D-20 or Form D-30 and goes to the District of Columbia Office of Tax and Revenue (OTR) through whatever channel you use for that return. The schedule prints no separate mailing address, portal or appointment rule.
- With your return: attach the completed schedule to your D-20 or D-30. The schedule's totals must also be entered on the return itself: the nonrefundable total on Line 38, and the refundable total on Line 41d (D-20) or Line 41(d) (D-30).
- If you claim Line 2 credits (D-20): also attach a copy of your DC Form D-20CR to the D-20.
- Where to find the form: OTR posts the 2024 Schedule UB at otr.cfo.dc.gov, in an "Official" and a "Fill-in" version.
FillingPDF lets you fill out and download the PDF; submission follows the channels that apply to your D-20 or D-30.
Common mistakes to avoid
- Filing Schedule UB by itself instead of attaching it to Form D-20 or D-30, as the form directs.
- Claiming Line 2 Qualified High Technology Company credits without attaching a copy of DC Form D-20CR to the D-20.
- Applying nonrefundable credits against the required minimum tax; the form says they may not be applied against it.
- Taking the Organ and Bone Marrow Donor Credit and also deducting the salary paid to the donor employee for the same leave period.
- Claiming the Organ and Bone Marrow Donor Credit for an employee who is eligible for leave under the Family and Medical Leave Act of 1993.
- Adding anything besides Lines 5a and 5b (or 16a and 16b) into the alternative fuel total on Line 5 (or 16).
- Completing the D-20 section when filing a D-30, or the reverse, and not marking which return you are filing.
- Entering a home purchase credit larger than the assistance amount on Line 2 of the computation; the credit cannot exceed it.
- Filling the form in lowercase or non-black ink when it asks for CAPITAL letters in black ink.
Frequently asked questions
What is Schedule UB for DC business tax returns?
Schedule UB, Business Credits, is the DC Office of Tax and Revenue schedule where a business lists its nonrefundable and refundable credits for 2024. It is attached to Form D-20 or D-30, and its totals are carried to those returns.
Do I attach Schedule UB to Form D-20 or Form D-30?
Either. The form says to attach it to your Form D-20 or D-30. D-20 filers use Lines 1 to 12 and D-30 filers use Lines 13 to 20 plus the refundable credits that follow, and you mark which return you are filing at the top.
Where do the Schedule UB totals go on my return?
Nonrefundable credits: the Line 9 total goes on Form D-20, Line 38, and the Line 20 total goes on Form D-30, Line 38. Refundable credits go on Line 41d of the D-20 (from Line 12) or Line 41(d) of the D-30.
Do I need to attach Form D-20CR to Schedule UB?
Only if you claim credits on Line 2, the Qualified High Technology Company credits. In that case the form says to attach a copy of your DC Form D-20CR to the D-20. Line 2 takes its amount from Part D, Line 4a of that form.
Who can claim the Organ and Bone Marrow Donor Credit?
An employer that gives an employee paid leave to donate an organ (up to 30 days) or bone marrow (up to 7 days). You cannot also deduct that salary, and the credit is not available if the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Can nonrefundable credits reduce the minimum tax?
No. The form states that nonrefundable credits may not be applied against the required minimum tax. Apply them only to the tax they can offset, as directed on your D-20 or D-30.
Can I fill out Schedule UB online on FillingPDF?
Yes. You can fill out the Fill-in PDF online on FillingPDF and download or print it. FillingPDF is independent of the DC Office of Tax and Revenue and does not file anything; you attach the schedule to your D-20 or D-30 and submit it through the channels that apply to that return.
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