2025 Worldwide Combined Reporting Election Form (Fill-in) – Washington, DC

The 2025 Worldwide Combined Reporting Election Form (Fill-in) is the Government of the District of Columbia form on which a taxpayer, acting through a designated agent, makes the election under DC Official Code § 47-1810.07 to report on a worldwide unitary combined basis.

The form is issued by the DC Office of Tax and Revenue (OTR). Its text refers to the combined reporting regulations as well as the Code section. OTR's publication page lists the form in two versions, 2025 Worldwide Combined Reporting Election Form (Official) and 2025 Worldwide Combined Reporting Election Form (Fill-in); this page covers the fill-in version.

The form collects the taxpayer identification number, name, telephone number and business address of the designated agent, the taxable year, the beginning and ending dates of the tax period, and the signature, printed name and date of the authorized signer. Above the signature it prints the terms of the election:

• The election applies to the tax year in which it is made and all years thereafter for a period of ten years.
• Before the ten years end, it can be withdrawn or reinstituted only on written request for reasonable cause based on extraordinary hardship due to unforeseen changes in DC tax statutes, law or policy, and only with OTR's written permission.
• After the ten years end, the taxpayer may withdraw, in writing, within one year of the expiration of the election.

The form is an election statement. It is not a tax return and it does not compute any tax.

The main group is taxpayers that want to report on a worldwide unitary combined basis in the District of Columbia. The election is made for the combined group as a whole, through one designated agent whose taxpayer identification number, name, telephone number and business address are entered at the top of the form.

• Designated agent: the agent named on the form. The declaration states that the agent has authorized the signer to sign on behalf of all members of the combined group.
• Authorized signer: the person who signs, prints a name and dates the form. By signing, this person declares, under penalties of law, that the agent authorized the signature and that the information is correct and complete to the best of their knowledge and belief.

Think carefully before using the form. The election is binding for the tax year it is made and for all years after it, for a period of ten years. The form describes withdrawal, whether before or after the ten years, as a written request and not as something done on this form. Before the ten years expire, withdrawal needs OTR's written permission and a showing of reasonable cause based on extraordinary hardship.

You complete this form when the combined group makes the worldwide unitary combined reporting election for a taxable year. The form prints no due date of its own; it asks for the taxable year (YYYY) and the beginning and ending dates of the tax period (MMDDYYYY).

Timing after the election matters more than the filing date. The election applies to the tax year in which it is made and all years thereafter for a period of ten years. Withdrawal or reinstitution before the ten years end is allowed only on written request for reasonable cause, with OTR's written permission. When the ten years expire, the taxpayer may withdraw, and the withdrawal must be made in writing within one year of the expiration of the election. A withdrawal binds the taxpayer for a further ten years, under the same conditions as the original election.

The form names no submission channel, mailing address, portal or deadline, so ask the DC Office of Tax and Revenue (OTR) how the signed form should be delivered before you send it. OTR publishes the form on its publication page at https://otr.cfo.dc.gov/publication/2025-worldwide-combined-reporting-election-form-official.

Before it goes to OTR, check that the authorized signer has signed, printed their name and dated the form, and that the designated agent's details and the tax period dates are complete. Keep a copy of the signed election, because it binds the combined group for ten years.

Any withdrawal is a separate matter: the terms printed on the form require a written request, and OTR's written permission when the withdrawal comes before the ten years end. FillingPDF lets you fill out and download the PDF; submission follows OTR's channels.