2024 Worldwide Combined Reporting Election Form – Washington, DC

The 2024 Worldwide Combined Reporting Election Form is the District of Columbia form by which a designated agent states that election is made to report on a worldwide unitary combined basis, under DC Official Code § 47-1810.07 and the combined reporting regulations.

The form identifies the designated agent (taxpayer identification number, name, telephone number and business address), the taxable year and the tax period the election covers, and carries the signature of a person authorized to act for the combined group. The Office of Tax and Revenue (OTR), the DC agency that publishes it, lists it as the 2024 form, and the printed revision date is 04/2024.

The terms printed on the form define what the election means:

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• Before the ten years end, it may be withdrawn or reinstituted only on written request showing reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy,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

The form carries no separate form number on its face. OTR also lists a fill-in version of the same 2024 form on its publication page.

The main group is a taxpayer that chooses to report on a worldwide unitary combined basis, acting through a designated agent. The form names the agent, and a person authorized by that agent signs for all members of the combined group.

• Designated agent: its taxpayer identification number, name, telephone number and business address go at the top of the form.
• Authorized signer: declares, under penalties of law, 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• Taxpayers considering the election: the form states that it is binding for ten years and can be withdrawn early only with OTR's written permission, so the choice should be made knowing that.

The form does not describe any other eligibility test and does not say who may be excluded; read the combined reporting regulations it cites or ask OTR if you are unsure whether your group qualifies. The form is not a property tax form.

Use the form when a taxpayer makes the election to report on a worldwide unitary combined basis for a tax year; the election applies to that tax year and all years after it for ten years. The form prints no separate due date and no filing window for making the election, so confirm timing with the DC Office of Tax and Revenue (OTR) or the combined reporting regulations the form cites.

Withdrawal has its own timing. After the ten-year period expires, a taxpayer may withdraw, but the withdrawal must be made in writing within one year of the expiration. A withdrawal or reinstatement before the ten years end requires a written request showing reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy, and OTR's written permission.