The 2025 Worldwide Combined Reporting Election Form is the District of Columbia form on which a designated agent elects, under DC Official Code § 47-1810.07 and the combined reporting regulations, to report on a worldwide unitary combined basis. The DC Office of Tax and Revenue (OTR) publishes it, and the printed revision is 08/2025. The election binds the taxpayer for ten years, so read its terms before signing. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by OTR.
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What is 2025 Worldwide Combined Reporting Election Form – District of Columbia?
The 2025 Worldwide Combined Reporting Election Form is the Government of the District of Columbia form, published by the DC Office of Tax and Revenue (OTR), by which a designated agent states that election is made to report on a worldwide unitary combined basis.
The form cites DC Official Code § 47-1810.07 and the combined reporting regulations. Its printed terms are:
- The election is binding for the tax year in which it is made and all years thereafter for a period of ten years.
- Before the ten years end, it may be withdrawn or reinstituted after withdrawal only on a written request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy, and only with written permission from OTR.
- When the ten-year period expires, the taxpayer may withdraw from the election. The withdrawal must be made in writing within one year of the expiration and is binding for ten years, under the same conditions as the original election.
The form collects the designated agent's taxpayer identification number, name, telephone number and business address, the taxable year, and the beginning and ending dates of the tax period. An authorized signer then signs a declaration that the designated agent has authorized them to sign on behalf of all members of the combined group. The printed form has no separate withdrawal section: it describes withdrawal as a written request.
Who needs to file 2025 Worldwide Combined Reporting Election Form – District of Columbia?
The main group is a designated agent of a combined group that chooses to report in the District of Columbia on a worldwide unitary combined basis. The form identifies the agent by taxpayer identification number, name, telephone number and business address.
Other conditions printed on the form:
- The person who signs must be an authorized signer. The declaration states that the designated agent has authorized the signer to sign on behalf of all members of the combined group.
- The election is made for a taxable year and binds the taxpayer for ten years, so it suits only a group that intends to keep the worldwide basis for that period.
- A taxpayer that wants to leave the election early needs a written request showing reasonable cause based on extraordinary hardship and written permission from OTR. This form is not that request.
The form is an election, not a return, and it makes no statement about property tax.
When to file 2025 Worldwide Combined Reporting Election Form – District of Columbia
Complete the form for the taxable year in which the worldwide unitary combined reporting election is made. The form has no due date printed on it, so check with OTR for any filing deadline that applies to your return.
Timing rules printed on the form concern how long the election lasts. It applies to the tax year it is made and all years after that for ten years. After the ten-year period expires, a taxpayer may withdraw, but the written withdrawal must be made within one year of the expiration, and it binds the taxpayer for another ten years. Before the ten years end, withdrawal or reinstatement is possible only on written request and with OTR's written permission.
How to fill out 2025 Worldwide Combined Reporting Election Form – District of Columbia
Enter the agent's taxpayer ID
At the top, enter the Taxpayer Identification Number of Designated Agent, the person acting for the combined group.
Enter the taxable year
Enter the Taxable Year in YYYY format, the year for which the worldwide election is made.
Enter the designated agent's name
Write the Name of Designated Agent exactly as it appears on the agent's tax records.
Add telephone and business address
Enter the telephone number, then Business address line #1 and line #2 if needed, followed by City, State and Zip code +4.
Read the election terms
Review the bullet points on the form: the ten-year binding period, the limits on early withdrawal and the one-year withdrawal window after expiration.
Enter the tax period dates
Enter Date Beginning Tax Period and Date Ending Tax Period, both in MMDDYYYY format.
Complete the signature block
The authorized signer signs on Authorized Signature, then enters the Printed Name and the Date. The signer must be authorized by the designated agent to sign for all members of the combined group.
Review and download the completed PDF
Check the taxpayer ID, taxable year and dates, then download or print the completed PDF from FillingPDF and keep a copy.
Common mistakes to avoid
- Treating the election as a one-year choice: it binds the taxpayer for the tax year it is made and all years after that for ten years.
- Assuming the election can be withdrawn at will before the ten years end; it requires a written request showing extraordinary hardship and OTR's written permission.
- Missing the one-year window after expiration: a withdrawal after the ten-year period must be made in writing within one year of the expiration.
- Signing without authority from the designated agent; the declaration says the agent authorized the signer to sign for all members of the combined group.
- Writing the tax period dates in another format instead of MMDDYYYY, or the taxable year in another format instead of YYYY.
- Leaving out the printed name or the date beside the authorized signature.
Frequently asked questions
What is the Worldwide Combined Reporting Election Form?
It is the DC Office of Tax and Revenue form on which a designated agent elects to report on a worldwide unitary combined basis, citing DC Official Code § 47-1810.07 and the combined reporting regulations. The election carries a ten-year binding period.
Is this form part of DC property tax filings?
No. Although it is a DC OTR form, it records an election to report on a worldwide unitary combined basis and does not mention property tax. For dc property tax questions, check OTR's other forms and guidance.
How long does the worldwide combined reporting election last?
Ten years. The form says the election is binding for the tax year in which it is made and all years thereafter for a period of ten years, unless OTR gives written permission to withdraw earlier.
Can I withdraw the election before ten years are up?
Only in limited cases. The form requires a written request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy, and written permission from OTR. Reinstating after withdrawal follows the same conditions.
How do I withdraw after the ten-year period ends?
Make the withdrawal in writing within one year of the expiration of the election. The form states that a withdrawal is binding for ten years, subject to the same conditions as the original election.
Who signs the Worldwide Combined Reporting Election Form?
An authorized signer signs, prints their name and dates the form. The declaration states that the designated agent has authorized the signer to sign on behalf of all members of the combined group.
Can I fill out this form online on FillingPDF?
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 form with OTR; the form goes to the agency only through its own channels.
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