The 2025 FR-165 Extension of Time to File a DC Partnership Return is the form the District of Columbia Office of Tax and Revenue (OTR) uses to grant a 6-month extension of time to file Form D-65, the Partnership Return of Income. A partnership submits it no later than the due date of the return, and no payment goes with it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; OTR publishes the original form and its instructions on its website.
Last updated
What is FR-165?
The 2025 FR-165 Extension of Time to File a DC Partnership Return is the District of Columbia form on which a partnership requests a 6-month extension of time to file its Partnership Return of Income, Form D-65, for calendar year 2025 or a fiscal year.
The District's Office of Tax and Revenue (OTR) issues the form. The instructions printed on it say its purpose is to request that 6-month extension for Form D-65. A 6-month extension is allowed if you complete the form properly and file it on time.
The page of the form has two identical parts, each headed "Extension of Time to File a DC Partnership Return": a voucher that you detach at the perforation and mail to OTR, and a copy marked "KEEP FOR YOUR RECORDS". Both ask for the taxpayer identification number (TIN), the tax period ending date, the business name or designated agent name, and the business mailing address. A sentence on the form states the extension requested: until the 15th of a month in 2026 for calendar year 2025, or until a date you enter for a fiscal year ending on a date you enter.
OTR does not accept the federal application for an extension of time to file. You must use DC Form FR-165. The OTR page for this form lists two versions, 2025 FR-165 (Official) and 2025 FR-165 (Fill-in).
Who needs to file FR-165?
A partnership that needs more time to file its DC Partnership Return of Income, Form D-65, uses Form FR-165 to ask OTR for a 6-month extension. The form has a line for the business name or for a designated agent's name, so an agent named there may be the one the form is issued for.
Conditions and limits that the instructions attach to the request:
- A separate extension request must be filed for each return. Blanket requests for extensions are not accepted.
- A partnership that is outside the continental limits of the United States may be granted an additional extension of up to 6 months. No extension is granted for more than one year in total. The form has a box to fill in if you are living or traveling outside the U.S.
- A partnership with a 52-53 week tax year fills in the box marked for 52-53 week filers.
- A partnership with a fiscal year enters the fiscal year-end and extended due date in the sentence on the form instead of the calendar-year wording.
Do not use a federal extension application in place of this form: OTR does not accept it. Do not send any payment with Form FR-165.
When to file FR-165
Submit Form FR-165 no later than the due date of the partnership return it extends. The instructions allow a 6-month extension if the form is completed properly and filed on time. When you later file the return, Form D-65, attach a copy of the FR-165 you filed.
No additional extension beyond the 6 months is granted unless the taxpayer is outside the continental limits of the United States. In that case an additional extension of up to 6 months may be granted, and in no case more than one year in total.
The form carries no payment. Do not send any payment with it.
How to fill out FR-165
Enter the TIN and tax period
Enter the partnership's Taxpayer Identification Number (TIN) and the Tax period ending date in MMDDYYYY format. The Vendor ID# 0002 is preprinted.
Enter the business or agent name
In Business Name or Designated Agent name, enter the partnership's name or its designated agent's name. Use CAPITAL letters if you print the form.
Mark the outside-the-U.S. box if it applies
Fill in the box marked Fill in if Living or Traveling Outside the U.S. only if that describes the taxpayer. This is the situation in which an additional extension may be granted.
Mark the 52-53 week filer box if it applies
Fill in the box marked Fill in if 52-53 week filer only if the partnership files on a 52-53 week tax year.
Enter the business mailing address
Give the number, street and suite or apartment number if applicable, then the city, state and ZIP code +4.
Complete the extension statement
For a calendar-year partnership, write the month before 15, 2026 in the sentence that reads "A 6 month extension of time to file until ___ 15, 2026, for calendar year 2025". For a fiscal year, fill in the until date and the fiscal year ending date instead.
Complete both parts of the form
The page has two matching parts: the voucher to mail and the copy to keep for your records. Make sure the entries are the same in both.
Review and download the completed PDF
Check the TIN, the tax period and the address, then download or print the completed PDF from FillingPDF. Detach the voucher at the perforation and mail it as described under How to submit; no payment goes with it.
How to submit FR-165
Form FR-165 is submitted by mail to the Office of Tax and Revenue; the instructions name no other channel.
- By mail: detach the voucher at the perforation and mail the completed FR-165 to: Office of Tax and Revenue, 1101 4th Street, SW, FL4, Washington, DC 20024.
- Keep a copy: keep the part marked "KEEP FOR YOUR RECORDS". When you file Form D-65, attach a copy of the FR-165 you filed.
- No payment: do not send any payment with this form.
The request must reach OTR no later than the due date of the return, and a separate request is needed for each return. FillingPDF lets you fill out and download the PDF; submission follows the OTR channel above.
Common mistakes to avoid
- Sending a payment with Form FR-165; the instructions say not to send any payment with this form.
- Submitting the federal application for an extension instead of DC Form FR-165, which OTR does not accept.
- Filing the request after the due date of the return; the 6-month extension is allowed only if the form is filed on time.
- Using one request for several returns; a separate FR-165 is required for each return and blanket requests are not accepted.
- Not attaching a copy of the FR-165 you filed when you file Form D-65.
- Expecting more than 6 months while the taxpayer is within the continental limits of the United States; an additional extension is possible only outside them, and never beyond one year.
- Printing in lowercase or in a color other than black; the form says to print in CAPITAL letters using black ink.
- Mailing the keep-for-your-records copy instead of detaching the voucher at the perforation.
Frequently asked questions
What is Form FR-165 used for?
Form FR-165 is the DC form for requesting a 6-month extension of time to file a Partnership Return of Income, Form D-65. The Office of Tax and Revenue allows the extension if you complete the form properly and file it on time.
Is FR-165 a DC property tax form?
No. The 2025 FR-165 is an extension of time to file a DC partnership income return, Form D-65, and it carries no payment. It does not apply to DC property tax. Property tax questions go to the District's tax offices, not to this form.
What is the deadline to file the 2025 FR-165?
Submit it no later than the due date of the return it extends. The instructions give no separate date, so the deadline is the due date of the partnership return. File it on time to receive the 6-month extension.
Do I send a payment with Form FR-165?
No. The instructions say not to send any payment with this form. The form only requests more time to file the return; it does not carry a payment.
Can I use the federal extension form instead of FR-165?
No. The Office of Tax and Revenue does not accept the federal application for an extension of time to file. You must use DC Form FR-165 for the DC partnership return.
Can I get more than 6 months to file?
Only if the taxpayer is outside the continental limits of the United States. Then an additional extension of up to 6 months may be granted, but never more than one year in total. Otherwise no extension beyond 6 months is granted.
Where do I mail Form FR-165?
Detach the voucher at the perforation and mail it to the Office of Tax and Revenue, 1101 4th Street, SW, FL4, Washington, DC 20024. Keep the copy marked for your records.
Do I need a separate FR-165 for each return?
Yes. A separate extension request must be filed for each return, and blanket requests for extensions are not accepted. When you file Form D-65, attach a copy of the FR-165 you filed.
Can I fill out Form FR-165 online on FillingPDF?
You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the request with OTR; you mail the voucher to the Office of Tax and Revenue yourself.
Ready to fill out FR-165?
Fill out FR-165 now