Schedule 1B, Designated Agent and Members, is a page of the DC Combined Reporting package published by the District of Columbia Office of Tax and Revenue (OTR). Each member and the Designated Agent complete it to report gross income, deductions, apportionment to DC, tax, payments and any amount due or refundable. On FillingPDF you can fill out the 2025 Schedule 1B online and download or print the completed PDF; the original fill-in PDF and the combined reporting instructions are published by OTR.
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What is Schedule 1B?
Schedule 1B, Designated Agent and Members is the DC Combined Reporting schedule on which the Designated Agent and each member of a combined group report their income, deductions, DC apportionment, tax and payments for tax year 2025, line by line from gross receipts to refund or amount due.
The District of Columbia Office of Tax and Revenue (OTR) publishes it in the 2025 DC Combined Reporting Instructions and Schedules, next to Schedule 1A, Schedule 2A and Schedule 2B. Schedule 1B pulls figures from those neighbours: line 32 uses the result from Combined Reporting Schedule 1A and multiplies it by the DC apportionment factor from Combined Reporting Schedule 2B, line 9, entered on line 31.
The schedule runs over two pages. Page 1 identifies the filer, records the election (Water's Edge, Worldwide or Fiscalized) and the type of entity, then covers gross income (lines 1 to 11) and deductions (lines 12 to 26). Page 2 covers net income, apportionment, the net operating loss (NOL) deduction, tax and credits, payments, and the amount due, overpayment, estimated tax carryover and refund (lines 27 to 48).
It reports franchise tax on business income, not real property tax. The form is revised 12/2025 and is identified by the code 25230M110002 on page 1.
Who needs to file Schedule 1B?
The form states that this schedule shall be completed by each member and the Designated Agent. If you are the Designated Agent of a DC combined reporting group, or a member of one, you complete your own Schedule 1B.
The form asks you to fill in every type of entity that applies:
- Corporation
- Unincorporated Business
- Financial Institution
- Non-Nexus Member
Members that are unincorporated businesses with partners also have lines for the partners' distributive share of the post-apportioned salary allowance and exemption from Form D-30 (lines 33 and 34, marked UB).
The form prints no exclusions and no rules for representatives or signers; refer to the 2025 Combined Reporting Instructions published by OTR for questions about who belongs in a combined group.
When to file Schedule 1B
Complete Schedule 1B whenever you prepare the 2025 DC combined reporting filing, because each member and the Designated Agent must complete it. The schedule prints no due date of its own; it carries a Tax Year Ending (MMDDYYYY) box and 2025 figures, so it follows the timing of the combined reporting filing described in the OTR instructions.
The form itself shows how timing touches the numbers: line 41a records tax paid with a request for an extension of time to file, line 41b records tax paid with the original return when this is an amended return, and line 47 lets you apply an overpayment to your 2026 estimated franchise tax. Check the 2025 Combined Reporting Instructions for the filing deadline.
Documents you need
- Statement for each line that says "Attach statement": dividends (line 4), interest (line 5), gross royalties (line 7), other income (line 10), contributions and/or gifts (line 19), other deductions (line 26).
- Statements for lines 29(a) and 29(b) (non-business income/state adjustment and related expense), and a statement supporting line 34.
- Copy of federal Form 1120, Schedule D, when you report a net capital gain (loss) on line 8(a).
- Copy of federal Form 4797, when you report ordinary gains (loss) on line 8(b).
- Copy of your federal Form 4562 for amortization (line 20) and depreciation (line 21); for depletion (line 22), attach a statement and a copy of federal Form 4562.
- Minimum Tax Liability Gross Receipts worksheet, attached for total DC gross receipts on line 39.
How to fill out Schedule 1B
Enter identifying information
Print in CAPITAL letters using black ink. Enter your Taxpayer Identification Number (TIN), the Tax Year Ending in MMDDYYYY format, the designated agent or member's name and the business mailing address (street, city, state, ZIP code + 4). Page 2 repeats the TIN and the Name of Designated Agent.
Mark the election and entity type
Enter the Year of 10 Year Worldwide Election and fill in Water's Edge, Worldwide or Fiscalized as they apply. Under Type of Entity, fill in all that apply: Corporation, Unincorporated Business, Financial Institution or Non-Nexus Member.
Report gross income (lines 1-11)
Enter gross receipts less returns and allowances on line 1 and cost of goods sold from Schedule A on line 2, then figure gross profit on line 3. Add dividends, interest, gross rental income, gross royalties, capital gains on lines 8(a) and 8(b), deferred Qualified Opportunity Fund gains on line 9 and other income on line 10, and total them on line 11.
Enter deductions (lines 12-26)
Enter officer compensation, salaries and wages, repairs, bad debts, rent and taxes on lines 12 to 17. On line 18 enter interest payments, subtract nondeductible payments to related entities and enter the result on 18c. Continue through contributions, amortization, depreciation, depletion, royalty payments (line 23, with 23c), pension plans, DC Qualified Opportunity Fund gains and other deductions.
Figure net income
On page 2, add lines 12 to 26 for total deductions on line 27, then subtract line 27 from line 11 on line 28. Fill in the minus mark if the result is a loss.
Handle non-business income
Enter non-business income or state adjustment on 29(a), related expense on 29(b), and the difference on 29(c). Line 30 is line 28 minus line 29(c); attach the statements the lines require.
Apportion income to DC
Enter the DC apportionment factor from Combined Reporting Schedule 2B, Line 9 on line 31. On line 32, multiply line 30 from Combined Reporting Schedule 1A by the line 31 factor.
Add other income and the NOL deduction
On line 33, enter other income or deductions attributable to DC, including a partner's distributive share from Form D-30 lines 32 and 33 where the UB lines apply. Combine with line 32 on line 34 and attach a statement. Enter the apportioned NOL deduction on line 35, noting the 80% limit for losses from tax year 2018 or later, and subtract it on line 36.
Calculate tax and net tax
Enter the tax on line 37 and subtract nonrefundable credits from Schedule UB, Line 9 on line 38. Enter total DC gross receipts on line 39 with the worksheet, then enter net tax on line 40, applying the minimum tax rule printed beside it.
Record payments and credits
Enter extension payments (41a), tax paid with the original return for an amended return (41b), 2025 estimated franchise tax payments (41c) and refundable credits (41d). Enter any refund requested with the original return on line 42, then total lines 41(a) to 41(d) on line 43, without line 42, and enter estimated tax interest on line 44.
Complete amount due or refund
If line 43 is smaller than lines 40 and 44 combined, enter the amount due on line 45. If it is larger, enter the overpayment on line 46, the amount to apply to 2026 estimated franchise tax on line 47, and the refund (line 46 minus line 47) on line 48.
Review and download the PDF
Check the "Fill in if minus" marks, the attachments and the TIN on both pages. Download or print the completed PDF from FillingPDF and assemble it with the other combined reporting schedules.
How to submit Schedule 1B
Schedule 1B does not print a mailing address, portal or appointment rule of its own. It is one of the schedules OTR publishes with the 2025 DC Combined Reporting Instructions, so it goes in with the combined reporting filing, using the submission instructions in that package.
- Where to find the package: the 2025 DC Combined Reporting Instructions and Schedules (Official and Fill-in) page at https://otr.cfo.dc.gov/publication/2025-dc-combined-reporting-instructions-and-schedules-official-and-fill lists the instructions and Schedules 1A, 1B, 2A and 2B.
- What to put with it: the statements, federal form copies and worksheet named on the lines you use (see the required documents), plus the related Schedules 1A and 2B whose figures feed lines 31 and 32.
- Payments: the form shows where payments are recorded (lines 41a to 41d) but names no payment channel; follow the OTR instructions.
FillingPDF lets you fill out and download the PDF; submission follows the channels in the OTR instructions.
Common mistakes to avoid
- Completing the form in lowercase or with a non-black pen; the form says to print in CAPITAL letters using black ink.
- Having only the Designated Agent complete it; the form says it shall be completed by each member and the Designated Agent.
- Leaving out the statement on a line marked "Attach statement", such as lines 4, 5, 7, 10, 19, 26 and 29.
- Skipping the "Fill in if minus" mark on a line such as 3, 8, 10, 11, 28, 29c, 30, 32, 33, 34 or 36 when the amount is a loss.
- Including additional IRC 179 expenses or IRC 168(k) / IRC 168(n) depreciation deductions on line 21, which the form says not to include.
- Adding line 42 into line 43; the form says total payments and credits are Lines 41(a) through 41(d) and do not include Line 42.
- Entering the DC apportionment factor on line 31 from anywhere other than Combined Reporting Schedule 2B, Line 9.
- Forgetting to fill in Water's Edge, Worldwide or Fiscalized and the entity type at the top of page 1.
Frequently asked questions
What is DC Schedule 1B, Designated Agent and Members?
It is a schedule in the DC Combined Reporting package from the DC Office of Tax and Revenue (OTR). The Designated Agent and each member use it to report gross income, deductions, apportionment to DC, tax, payments and any refund or amount due for tax year 2025.
Who has to complete Schedule 1B?
Each member and the Designated Agent. The form states that the schedule shall be completed by each member and the Designated Agent, and it asks you to fill in every entity type that applies: Corporation, Unincorporated Business, Financial Institution or Non-Nexus Member.
Is Schedule 1B a DC property tax form?
No. Schedule 1B figures DC franchise tax on business income, from gross receipts through net income, apportionment and estimated franchise tax payments. It is a combined reporting schedule, not a real property tax document.
Can I fill out Schedule 1B online?
Yes. 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 schedule with OTR; you submit it through the channels in the OTR combined reporting instructions.
What do I attach to Schedule 1B?
Attach what the lines you use name: a statement for lines marked "Attach statement", federal Form 1120 Schedule D for line 8(a), federal Form 4797 for line 8(b), federal Form 4562 for lines 20 to 22, and the Minimum Tax Liability Gross Receipts worksheet for line 39.
Where do the figures for lines 31 and 32 come from?
Line 31 is the DC apportionment factor from Combined Reporting Schedule 2B, Line 9. Line 32 multiplies line 30 from Combined Reporting Schedule 1A by the line 31 factor, so complete those schedules before this one.
What does "Fill in if minus" mean on Schedule 1B?
Several lines, such as 3, 10, 11, 28 and 36, print "Fill in if minus". Use that mark when the amount on the line is a loss, so the figure is read as negative.
Where do I send Schedule 1B?
The schedule prints no address or portal. It is published by OTR with the 2025 DC Combined Reporting Instructions, so follow the submission directions in those instructions, available on the OTR publication page for the 2025 Combined Reporting Instructions and Schedules.
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