2024 Worldwide Combined Reporting Election Form (Fill-in) – Washington, DC

The 2024 Worldwide Combined Reporting Election Form is the DC Office of Tax and Revenue (OTR) form used to make the election, under DC Official Code § 47-1810.07 and the combined reporting regulations, to report on a worldwide unitary combined basis.

The form is short. It asks for the taxpayer identification number, name, telephone number and business address of the designated agent, the taxable year (YYYY), and the beginning and ending dates of the tax period (MMDDYYYY). It closes with an authorized signature, a printed name and a date.

The printed text sets out the terms of the election:

• It is binding for the tax year in which it is made and all years after that, for a period of ten years.
• Before the ten years end, it may be withdrawn or reinstituted after withdrawal only on written request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy, and only with written permission from OTR.
• When the ten-year period expires, the taxpayer may withdraw. Withdrawal must be made in writing within one year of the expiration of the election and is binding for ten years, under the same conditions as the original election.

By signing, the signer declares that the designated agent has authorized them to sign on behalf of all members of the combined group, and that the information on the form is correct and complete to the best of their knowledge and belief.

Taxpayers that choose to report on a worldwide unitary combined basis under DC Official Code § 47-1810.07 and the combined reporting regulations use this form to make that election.

• The designated agent. The form identifies the combined group through a designated agent, whose taxpayer identification number, name, telephone number and business address are entered at the top.
• The signer. Someone the designated agent has authorized signs for all members of the combined group. The declaration at the bottom states that authorization, so the signer should hold it before signing.
• Groups considering withdrawal. The form states that withdrawal, or reinstitution after withdrawal, is not made on this page of the form: it requires a written request, and during the ten-year period it also requires written permission from OTR.

The form prints no exclusions. Because the election binds the taxpayer for ten years, read the terms printed on the form before you sign.

Complete the form when a taxpayer decides to elect worldwide unitary combined reporting for a taxable year. The election applies to the tax year in which it is made and to all years after that, for a period of ten years, so the taxable year and the tax period you enter set where that period starts.

The form prints no filing deadline for making the election. It does give timing for leaving it: after the ten-year period expires, withdrawal must be made in writing within one year of the expiration. Before the ten years are up, withdrawal or reinstitution is possible only on a written request for reasonable cause with OTR's written permission.

The form names no mailing address, portal or office window of its own. It is an election made to the DC Office of Tax and Revenue (OTR), which publishes the form on its website at https://otr.cfo.dc.gov/publication/2024-worldwide-combined-reporting-election-form-official, so check that page or contact OTR to confirm how it takes the signed election.

Before you send it, check that the authorized signature, printed name and date are filled in. Any withdrawal or reinstitution request is a separate written request; the form states that during the ten-year period it needs OTR's written permission.

FillingPDF lets you fill out and download the PDF; submission follows OTR's channels.