2024 Schedule UB, Business Credits, is the schedule the DC Office of Tax and Revenue (OTR) publishes for businesses that claim tax credits on Form D-20 or Form D-30. It is a business return attachment, not a DC property tax form, although it sits among the tax documents OTR publishes. On this page you can fill out the schedule online on FillingPDF and download or print the completed PDF; the official PDF is published by OTR at otr.cfo.dc.gov.
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What is Schedule UB?
2024 Schedule UB, Business Credits, is the Government of the District of Columbia schedule on which a business lists the nonrefundable and refundable tax credits it claims, with totals that carry to its Form D-20 or Form D-30.
The schedule has two sections. The D-20 Return section runs from line 1 through the line 9 total of nonrefundable credits, followed by the refundable credits section and its total on line 12. The D-30 Return section runs from line 13 through the line 20 total, followed by its own refundable credits section. The nonrefundable credits named on the form include Economic Development Zone Incentives, Qualified High Technology Company credits (D-20 only), the Organ and Bone Marrow Donor Credit, the Job Growth Incentive Act credit, alternative fuel credits, the DHCD Rental Accommodations Division Housing Provider Credit, the Employer-assisted Home Purchase Tax Credit and the DC Low-Income Housing Tax Credit.
The reverse side holds the instructions for the Qualified High Technology Company credit and the computation boxes for the Organ and Bone Marrow Donor Credit and the Employer-Assisted Home Purchase Tax Credit. The form states that nonrefundable credits may not be applied against the required minimum tax. OTR lists both an "Official" and a "Fill-in" version of the 2024 schedule on its publication page.
Who needs to file Schedule UB?
Businesses that file Form D-20 or Form D-30 for 2024 and claim one of the credits printed on Schedule UB attach it to their return. The form says to attach it to your Form D-20 or D-30.
- D-20 filers complete the D-20 Return section, lines 1 to 12, and fill in the D-20 circle at the top.
- D-30 filers complete the D-30 Return section, lines 13 to 20 and the refundable credits section that follows, and fill in the D-30 circle.
- Qualified High Technology Company credits appear only in the D-20 section (line 2).
- Organ and Bone Marrow Donor Credit: the instructions on the form describe it for an employer that gives an employee paid leave to donate an organ or bone marrow. 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: the form describes it 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.
If you claim none of these credits, there is nothing to enter on the schedule.
When to file Schedule UB
Schedule UB has no due date of its own: it is attached to Form D-20 or Form D-30, so you submit it whenever you submit that return. Complete it before you finish the return, because the totals on line 9 (D-20) and line 20 (D-30) are entered on line 38 of the matching return, and the refundable totals go to line 41(d). If you claim the Qualified High Technology Company credit on line 2, have DC Form D-20CR ready first, since the line 2 amount comes from Part D, Line 4a of that form. For the filing deadline of the D-20 or D-30 itself, check the instructions for that return.
Documents you need
- A copy of DC Form D-20CR, attached to your Form D-20, only if you claim Qualified High Technology Company credits on line 2 of Schedule UB.
How to fill out Schedule UB
Enter your identifying information
At the top, enter your Taxpayer Identification Number, fill in whether it is a FEIN or an SSN, and enter your business name. Fill in the D-20 or D-30 circle for the return you are filing; the form asks for CAPITAL letters in black ink if you print it.
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 section under D-30 Return. Leave the other section blank.
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 credits from Part D, Line 4a of DC Form D-20CR, and attach a copy of that form to the D-20.
Figure the organ and bone marrow credit
Complete the computation on the reverse side, then enter the total of Column 4 on line 3 (D-20) or line 14 (D-30).
Enter Job Growth Incentive Act credits
Enter the credit on line 4 (D-20) or line 15 (D-30).
Enter alternative fuel credits
Enter infrastructure credits and the number of stations on line 5a (16a), and vehicle conversion credits and the number of vehicles on line 5b (16b). Add only those two lines and enter the sum 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 (D-20) or 17 (D-30). For the Employer-assisted Home Purchase Tax Credit, complete the computation on the reverse side, give the number of employees on line 7a (18a) and enter the credit on line 7 (D-20) or line 18 (D-30).
Enter the low-income housing 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 section
D-20 filers: line 10 is marked RESERVED; enter any other refundable credit on line 11 and total the refundable credits on line 12, then enter the total on Form D-20, Line 41d. D-30 filers: total the refundable credits in the last section and enter the total on Form D-30, Line 41(d).
Review and download the completed PDF
Check that you used the right section and that every total matches the amounts above it. Download or print the completed PDF from FillingPDF and attach it to your Form D-20 or D-30.
How to submit Schedule UB
Schedule UB is not filed through a channel of its own: it goes with your Form D-20 or D-30. The form prints no separate address, portal or appointment rule.
- With the return: attach the completed schedule to the D-20 or D-30 and submit the whole package the way that return is submitted.
- Qualified High Technology Company credit: if you claim a credit on line 2, also attach a copy of your DC Form D-20CR to the D-20.
- Where to find the PDF: OTR publishes the schedule on its page at https://otr.cfo.dc.gov/publication/2024-schedule-ub-official, in an Official and a Fill-in version.
FillingPDF lets you fill out and download the PDF; submission follows the OTR channels that apply to your Form D-20 or D-30.
Common mistakes to avoid
- Filling in the D-20 lines when you file a D-30, or the reverse; each return has its own section and its own total line.
- Applying nonrefundable credits against the required minimum tax, which the form says is not allowed.
- Claiming the line 2 Qualified High Technology Company credit without attaching a copy of DC Form D-20CR to the D-20.
- Adding more than lines 5a and 5b to get the alternative fuel total; the form says to add lines 5a and 5b only (16a and 16b for D-30).
- 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.
- Entering an Employer-assisted Home Purchase Tax Credit that exceeds the assistance amount on line 2 of the computation.
- Printing in lowercase or in colored ink; the form asks for CAPITAL letters in black ink.
- Not carrying the totals to the return: line 9 and line 20 go to line 38 of Form D-20 and Form D-30, and the refundable totals go to line 41(d).
Frequently asked questions
What is Schedule UB used for?
Schedule UB, Business Credits, is the DC Office of Tax and Revenue schedule where a business lists the nonrefundable and refundable credits it claims. The totals go to your Form D-20 or Form D-30, and the schedule is attached to that return.
Is Schedule UB a DC property tax form?
No. Schedule UB is attached to a business Form D-20 or D-30 and lists business credits such as the Organ and Bone Marrow Donor Credit and the DC Low-Income Housing Tax Credit. For DC property tax matters, check OTR's other publications.
Do I use lines 1-12 or lines 13-20 on Schedule UB?
Use lines 1 to 12 if you file Form D-20, and lines 13 to 20 plus the refundable credits section that follows if you file Form D-30. Fill in the matching D-20 or D-30 circle at the top of the form.
Where do I enter the Schedule UB totals?
D-20 filers enter the line 9 total on Form D-20, Line 38, and the line 12 refundable total on Line 41d. D-30 filers enter the line 20 total on Form D-30, Line 38, and the refundable total on Line 41(d).
Do I have to attach anything to Schedule UB?
Only if you claim Qualified High Technology Company credits on line 2: attach a copy of DC Form D-20CR to your Form D-20. The schedule itself is attached to your D-20 or D-30.
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). The credit is 25% of the salary paid during the leave; you cannot also deduct that salary, and it is not available if the employee is eligible for leave under the Family and Medical Leave Act of 1993.
Can nonrefundable credits reduce the required minimum tax?
No. Both the D-20 and D-30 sections of Schedule UB state that nonrefundable credits may not be applied against the required minimum tax.
Can I fill out Schedule UB online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of OTR and does not file anything; you submit the schedule with your Form D-20 or D-30 through OTR's channels.
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