The 2025 DC Combined Reporting Schedule 2A, Apportionment Factors Computation, is a schedule issued by the DC Office of Tax and Revenue (OTR) for combined groups. It works out the District apportionment factor from sales and, for financial institutions, payroll, and the result is carried to Form D-20 or Form D-30. It is one of the schedules published with the 2025 DC Combined Reporting instructions. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and instructions are published by OTR.
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What is Schedule 2A?
The 2025 DC Combined Reporting Schedule 2A, Apportionment Factors Computation, is the Government of the District of Columbia schedule on which a combined group computes its District apportionment factor for tax year 2025, using sales and, for financial institutions, payroll.
The schedule is completed by the designated agent of the combined group. It has two computation blocks and a final line:
- Sales Factor Computation for businesses other than financial institutions: Line 1a (sales in DC), Line 1b (sales everywhere) and Line 2, the District single sales factor, which is Line 1a divided by Line 1b.
- Sales Factor Computation for financial institutions: Lines 3a and 3b and Line 4, the District single sales factor, which is Line 3a divided by Line 3b.
- Payroll Factor Computation: Lines 5 to 7, then Line 8, the sum of factors for financial institutions (add Lines 4 and 7, divide by 2).
- Line 9, DISTRICT APPORTIONMENT FACTOR: the result that is carried to the return. The form says not to use Schedule F of the D-20 or D-30 for it.
Each line has three columns. The figure in Line 9, Column 3 is the one entered on Form D-20, Line 31 or Form D-30, Line 28. Schedule 2A appears on OTR's page for the 2025 DC Combined Reporting Instructions and Schedules, next to Schedules 1A, 1B and 2B.
Who needs to file Schedule 2A?
Schedule 2A is completed by the designated agent of a combined group that reports under DC combined reporting for 2025; the form is headed "To be completed by the designated agent." The designated agent's name goes in the header.
How you use it depends on the makeup of the group:
- Only businesses other than financial institutions: complete Lines 1a, 1b and 2, and enter the Line 2 numbers on Line 9.
- Only financial institutions: complete Lines 3 to 8, and enter the Line 8 numbers on Line 9.
- A mixed group with both kinds of business: complete both computations, add Lines 2 and 8 in each column and enter the results on Line 9.
The header also asks you to fill in the election that applies (Water's Edge, Worldwide or Fiscalized), the Year of 10 Year Worldwide Election, and the type of entity: Corporation, Unincorporated Business or Financial Institution, filling in all that apply. The form does not say who else may sign or file for the group; the 2025 Combined Reporting Instructions are the place to check eligibility questions.
When to file Schedule 2A
Schedule 2A is prepared when the combined group figures its 2025 District apportionment factor for Form D-20 or Form D-30, because the result of Line 9, Column 3 is entered on Form D-20, Line 31 or Form D-30, Line 28. No separate due date is printed on the schedule itself. The header asks for the Tax Year Ending in MMDDYYYY format, so the schedule covers the same tax year as the return it supports. For filing deadlines, see the 2025 DC Combined Reporting Instructions on the OTR page.
How to fill out Schedule 2A
Enter the header identifiers
Enter the Taxpayer Identification Number (TIN), the Tax Year Ending in MMDDYYYY format, the Year of 10 Year Worldwide Election and the Name of Designated Agent. The form asks for CAPITAL letters in black ink if completed by hand.
Mark the reporting election
Fill in Water's Edge, Worldwide or Fiscalized to show which applies to the combined group.
Enter address and entity type
Enter Business mailing address #1, city, state and ZIP Code + 4. Fill in Corporation, Unincorporated Business and Financial Institution, all that apply.
Enter sales on Lines 1a and 1b
For businesses other than financial institutions, enter total sales of the combined group in DC on Line 1a and everywhere on Line 1b. Both are all gross receipts other than those from non-business income.
Compute the Line 2 sales factor
Divide Line 1a by Line 1b to get the District single sales factor on Line 2.
Enter financial institution sales
On Lines 3a and 3b, enter total sales of financial institutions in DC and of the combined group everywhere, all gross income other than non-business income. Divide Line 3a by Line 3b on Line 4.
Complete the payroll factor
On Line 5 enter total payroll of the financial institutions in DC, and on Line 6 everywhere, using total compensation paid or accrued and leaving out non-financial payroll. Divide Line 5 by Line 6 on Line 7.
Add the financial institution factors
On Line 8, add Lines 4 and 7 and divide by 2.
Enter the Line 9 apportionment factor
Only non-financial businesses: enter Line 2. Only financial institutions: enter Line 8. Mixed group: add Lines 2 and 8 in each column. Do not use Schedule F of the D-20 or D-30.
Carry Line 9, Column 3 to the return
Enter the Line 9, Column 3 number on Form D-20, Line 31 or Form D-30, Line 28.
Review and download the completed PDF
Check every line and column, then download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit Schedule 2A
Schedule 2A prints no filing channel of its own. It supports the combined report: the figure from Line 9, Column 3 is entered on Form D-20, Line 31 or Form D-30, Line 28.
- Where to look: OTR publishes the schedule with the 2025 Combined Reporting Instructions and Schedules 1A, 1B and 2B at https://otr.cfo.dc.gov/publication/2025-dc-combined-reporting-instructions-and-schedules-official-and-fill.
- Mailing address, portal, payment: the schedule gives none. Follow the 2025 Combined Reporting Instructions and the instructions for Form D-20 or Form D-30 for how the schedule goes in with the return.
Print in CAPITAL letters using black ink if you complete the form by hand. FillingPDF lets you fill out and download the PDF; submission follows the OTR channels above.
Common mistakes to avoid
- Using Schedule F of the D-20 or D-30 for the apportionment factor; Line 9 says not to.
- Entering the wrong column on the return: the number to carry to Form D-20, Line 31 or Form D-30, Line 28 is from Line 9, Column 3.
- Including gross receipts from non-business income in Lines 1a and 1b; both lines exclude them.
- Including non-financial payroll on Lines 5 and 6; both lines cover only the financial institutions of the combined group.
- Putting Line 2 on Line 9 for a group made up only of financial institutions; that group enters the Line 8 numbers instead.
- Entering only one line on Line 9 for a mixed group; the form says to add Lines 2 and 8 in each column.
- Marking only one entity type when several apply; the form says to fill in all that apply.
- Leaving out the election (Water's Edge, Worldwide or Fiscalized) or the Tax Year Ending in MMDDYYYY format.
Frequently asked questions
Is Schedule 2A a DC property tax form?
No. The 2025 Schedule 2A is a DC Combined Reporting schedule that computes a combined group's District apportionment factor from sales and payroll. Its result goes on Form D-20, Line 31 or Form D-30, Line 28.
What is Schedule 2A, Apportionment Factors Computation?
It is the OTR schedule where the designated agent of a combined group figures the District apportionment factor for 2025. Line 9 gives the result, which is carried to Form D-20 or Form D-30.
Where does the Line 9 number go?
Enter the number from Line 9, Column 3 on Form D-20, Line 31 or Form D-30, Line 28. The form also says not to use Schedule F of the D-20 or D-30 for the District apportionment factor.
What do I enter on Line 9 for a mixed group?
For a combined group with both financial institutions and other businesses, add Lines 2 and 8 in each column and enter the results on Line 9. A group of only non-financial businesses uses Line 2; only financial institutions use Line 8.
Who completes Schedule 2A?
The designated agent of the combined group. The form is marked to be completed by the designated agent, and the agent's name is entered in the header.
Can I fill out Schedule 2A online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with OTR; submission follows the OTR instructions.
Which payroll counts on Lines 5 and 6?
Only the payroll of the financial institutions of the combined group: total compensation paid or accrued, in DC on Line 5 and everywhere on Line 6. Do not include non-financial payroll.
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