The 2025 DC Combined Reporting Schedule 1A, Designated Agent, is a schedule published by the District of Columbia Office of Tax and Revenue (OTR) for reporting a combined group's income, deductions, DC tax and payments for tax year 2025. It is one of the DC Combined Reporting schedules, listed beside Schedules 1B, 2A and 2B and the 2025 Combined Reporting Instructions. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF and the instructions are published by OTR.
Last updated
What is Schedule 1A?
The 2025 DC Combined Reporting Schedule 1A, Designated Agent, is the Government of the District of Columbia schedule on which a designated agent reports a combined group's income, deductions, DC apportionment, tax, payments and refund or balance due for tax year 2025.
The form has two pages and three money columns: Total Before Eliminations (and other District specific additions or subtractions), Intercompany Eliminations and Combined Group Report. Lines 1 to 11 build total gross income, lines 12 to 27 build total deductions, and line 28 gives net income. Lines 29 to 32 separate non-business income and apportion the result to DC using the factor from Combined Reporting Schedule 2A, Line 9. Lines 33 to 40 reach DC taxable income and net tax, and lines 41 to 48 cover payments, estimated tax interest, amount due, overpayment and refund.
At the top, you identify the taxpayer identification number (TIN), the tax year ending, the name and mailing address of the designated agent, the election (Water's Edge, Worldwide or Fiscalized) and the type of entity. The form also asks for the year of a 10 Year Worldwide Election.
It is a schedule, not a stand-alone return. Related schedules named on the form are Schedule A, Schedule UB, Form D-20 and Form D-30.
Who needs to file Schedule 1A?
The form is titled Designated Agent and asks for the name of the designated agent, so it is addressed to the agent who reports for a combined group under DC Combined Reporting. The entity-type boxes (Corporation, Unincorporated Business, Financial Institution) can all be filled in if they apply.
Who must file, and how a combined group is formed, is set out in the 2025 Combined Reporting Instructions, which OTR publishes on the same page as the schedule. The form itself prints no eligibility rules.
Some lines apply only to certain filers:
- Unincorporated business partners add their distributive share of the post-apportioned salary allowance and exemption from Form D-30, Lines 32 and 33, on line 33.
- Filers with an amended 2025 return complete lines 41b and 42.
- Filers with a net operating loss complete line 35.
The form does not say who may sign for the agent or whether a representative can complete it.
When to file Schedule 1A
This is the 2025 edition (Revised 12/2025), so it belongs to tax year 2025, and the top of the form asks for the Tax Year Ending in MMDDYYYY format. The form prints no due date of its own; the filing deadline for the combined report is in the 2025 Combined Reporting Instructions published by OTR.
The schedule does refer to timing in two places. Line 41a records tax paid with a request for an extension of time to file, and line 47 lets you apply an overpayment to your 2026 estimated franchise tax. Line 41b is for tax paid with the original return when this is an amended return.
Documents you need
- A statement for each line that says "Attach statement": lines 4 (dividends), 5 (interest), 7 (gross royalties), 10 (other income or loss), 19 (contributions and gifts), 22 (depletion), 26 (other deductions) and 29(a) and 29(b) (non-business income and related expense).
- A copy of federal Form 1120, Schedule D, for line 8(a) net capital gain (loss).
- A copy of federal Form 4797 for line 8(b) ordinary gains (loss).
- A copy of federal Form 4562 for amortization (line 20), depreciation (line 21) and depletion (line 22, with a statement).
- Cost of goods sold figures from Schedule A for line 2.
- A statement for line 34, total taxable income before apportioned NOL deduction.
- The Minimum Tax Liability Gross Receipts worksheet, attached for line 39, total DC gross receipts.
- Figures from Form D-20 (Schedule I, Schedule C, Schedule D) and Form D-30 (Line 6, Schedule C) for lines 6, 12 and 17, where the line cites them.
- Combined Reporting Schedule 2A, Line 9, for the DC apportionment factor on line 31, and Schedule UB, Line 9, for nonrefundable credits on line 38.
How to fill out Schedule 1A
Identify the taxpayer and tax year
At the top of page 1, enter the taxpayer identification number (TIN) and the Tax Year Ending in MMDDYYYY format. Enter the year of any 10 Year Worldwide Election and the name and business mailing address of the designated agent.
Mark the election and entity type
Fill in the oval for Water's Edge, Worldwide or Fiscalized as it applies. Under Type of Entity, fill in all that apply: Corporation, Unincorporated Business or Financial Institution.
Enter gross receipts and gross profit
Enter gross receipts minus returns and allowances on line 1 and cost of goods sold from Schedule A on line 2. Line 3 is line 1 minus line 2. Complete each of the three columns.
Report other income on lines 4 to 10
Enter dividends, interest, rental income, royalties, capital gain or loss (8a, with Form 1120 Schedule D), ordinary gains (8b, with Form 4797), deferred federal Qualified Opportunity Fund gains (line 9) and other income (line 10). Attach the statements the lines call for.
Total your gross income
Add lines 3 through 10 and enter the result on line 11 in each column.
Enter deductions on lines 12 to 26
Enter officer compensation, salaries and wages, repairs, bad debts, rent, taxes, interest (18a minus 18b = 18c), contributions, amortization, depreciation, depletion, royalty payments (23a minus 23b = 23c), pension plans, DC Qualified Opportunity Fund deferred gains and other deductions. Follow the attachment notes printed on each line.
Calculate net income
Add lines 12 through 26 for total deductions on line 27, then subtract line 27 from line 11 on line 28. Fill in the oval if the result is minus.
Separate non-business income and apportion
On page 2, complete lines 29(a) to 29(c), then enter net income subject to apportionment on line 30. Enter the DC apportionment factor from Schedule 2A, Line 9, on line 31 and multiply line 30 by it on line 32.
Reach DC taxable income
Complete line 33 (other income or deductions attributable to DC, including the unincorporated business partner items), line 34 (with a statement), the apportioned NOL deduction on line 35 and DC taxable income on line 36.
Figure tax and net tax
Enter the tax on line 37, nonrefundable credits from Schedule UB, Line 9, on line 38 and total DC gross receipts on line 39 with the worksheet. Subtract line 38 from line 37 on line 40, applying the minimum tax rules printed there.
Enter payments, amount due or refund
Complete lines 41(a) to 41(d), line 42 for an amended return, then lines 43 and 44. Enter an amount due on line 45 or an overpayment on line 46, the portion for 2026 estimated franchise tax on line 47 and the refund on line 48.
Review and download the completed PDF
Check that the TIN, agent name, ovals for minus amounts and attachments are complete in each column. Download or print the completed PDF from FillingPDF and assemble the package for submission as described under How to submit.
How to submit Schedule 1A
The form prints no mailing address, portal or delivery instructions. Schedule 1A is part of the 2025 DC Combined Reporting package published by the DC Office of Tax and Revenue (OTR), so the filing channels, addresses and payment options are in the 2025 Combined Reporting Instructions at https://otr.cfo.dc.gov/publication/2025-dc-combined-reporting-instructions-and-schedules-official-and-fill.
Before you send the schedule, assemble the statements, federal form copies and worksheets that the lines ask you to attach (see the list of required documents). The form says to print in CAPITAL letters using black ink when it is completed by hand.
FillingPDF lets you fill out and download the PDF; submission follows the channels in the OTR instructions.
Common mistakes to avoid
- Completing the form by hand without CAPITAL letters and black ink; the form states this instruction at the top.
- Leaving the oval unfilled for a negative amount on lines that say "Fill in Oval if Minus" or "Fill in oval if minus", such as lines 28, 29, 30, 32, 33, 34 and 36.
- Including additional IRC 179 expenses or IRC 168(k) / IRC 168(n) depreciation deductions on line 21; the line says not to include them.
- Omitting the attached statement on lines that require one, such as lines 4, 5, 7, 10, 19, 26, 29(a), 29(b) and 34.
- Entering interest payments (line 18a) or royalty payments made (line 23a) without subtracting the nondeductible payments to related entities on lines 18(b) and 23(b).
- Applying the full net operating loss on line 35 without checking the instructions; losses occurring in tax year 2018 or later are limited.
- Including line 42 (refund requested with the original return) in line 43; the line says to add lines 41(a) through 41(d) only.
- Skipping the Minimum Tax Liability Gross Receipts worksheet for line 39, which sets how the minimum tax on line 40 applies.
- Leaving out the TIN or name of the designated agent on page 2, where both are printed again.
Frequently asked questions
What is DC Combined Reporting Schedule 1A?
It is the 2025 Government of the District of Columbia schedule, titled Designated Agent, on which income, deductions, apportionment, tax, payments and refund or amount due are reported for a combined group. OTR publishes it with Schedules 1B, 2A and 2B and the 2025 Combined Reporting Instructions.
Is Schedule 1A a DC property tax form?
No. Schedule 1A is part of DC Combined Reporting and works through income, deductions and DC taxable income. Its payment lines refer to extension payments and 2025 estimated franchise tax. It does not calculate property tax; look for the OTR property tax forms for that.
Can I fill out DC Schedule 1A online?
Yes. You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with OTR; you submit it through the channels in the OTR instructions.
Where do I send Schedule 1A?
The form prints no address or portal. The submission channels are in the 2025 Combined Reporting Instructions on the OTR page for the 2025 DC Combined Reporting instructions and schedules, so check them before you send the package.
What do I need to attach to Schedule 1A?
Attach what each line asks for: statements on lines such as 4, 5, 7, 10, 19, 26, 29 and 34, copies of federal Forms 1120 Schedule D, 4797 and 4562 where cited, and the Minimum Tax Liability Gross Receipts worksheet for line 39.
What does the oval beside the amount boxes mean?
Lines marked "Fill in Oval if Minus" or "Fill in oval if minus" need the oval filled when the amount is negative. This applies, for example, to lines 28, 29, 30, 32, 33, 34 and 36, and to the money columns on page 1.
What depreciation goes on line 21?
Line 21 takes depreciation, with a copy of your federal Form 4562 attached. The form says not to include any additional IRC 179 expenses or IRC 168(k) / IRC 168(n) depreciation deductions on this line.
What other schedules go with Schedule 1A?
OTR lists Schedules 1B, 2A and 2B alongside it. Schedule 1A takes the DC apportionment factor from Schedule 2A, Line 9, and nonrefundable credits from Schedule UB, Line 9, so have those figures ready.
Ready to fill out Schedule 1A?
Fill out Schedule 1A now