The 2026 FR-467 Instruction Booklet is the Office of Tax and Revenue (OTR) guide to the FR-467, Cigarette Wholesaler Monthly Return, which the District of Columbia requires from every licensed cigarette wholesaler. It is one of the DC tax publications a wholesaler works with, alongside others such as FP-31, Personal Property Tax Schedule. On this page you can fill out the PDF online on FillingPDF and download or print it. The booklet states that the return itself must be filed and paid electronically at MyTax.DC.gov, and OTR publishes the original PDF at otr.cfo.dc.gov.
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What is FR-467?
The 2026 FR-467 Instruction Booklet is the DC Office of Tax and Revenue (OTR) guide to the FR-467, Cigarette Wholesaler Monthly Return, the report in which licensed cigarette wholesalers summarize their procurement and disposition of cigarettes and cigarette tax stamps each month.
The Cigarette Tax Amendment Act of 1981 requires all licensed wholesalers to file these monthly information reports. The booklet is printed under the Government of the District of Columbia, Office of the Chief Financial Officer, Office of Tax and Revenue, and is revised 06/2025. It says plainly that it provides instructions only: the return is filed and paid at MyTax.DC.gov.
The report is built from an inventory schedule and four activity schedules:
- Inventory Schedule 1 lists cigarette and stamp totals by jurisdiction, stamped or unstamped.
- Schedule A reports cigarettes received from manufacturers during the month or period.
- Schedule B reports cigarettes received from other manufacturers.
- Schedule C lists sales of unstamped cigarettes outside the District of Columbia.
- Schedule D shows cigarettes returned for credit.
The FR-467 is a monthly report. The booklet names FR-467E, Cigarette Wholesaler Quarterly Report, as a separate form. It also lists FP-31, Personal Property Tax Schedule, among other forms a wholesaler may need, but the FR-467 itself is not a DC property tax return.
Who needs to file FR-467?
Licensed cigarette wholesalers must file the FR-467 every month under the Cigarette Tax Amendment Act of 1981.
- Licensing. A license is required by every person who manufactures for sale, keeps for sale, offers for sale, displays for sale in vending machines, or sells cigarettes. The booklet says it may be obtained from the Department of Licensing and Consumer Protection (DLCP), 1100 4th Street, SW, 2nd Floor, Washington, DC 20024, or through mybusiness.dc.gov.
- Registration. OTR no longer registers businesses automatically from business tax returns. You must register by completing Form FR-500 online.
- Taxpayer Identification Number. You must have a TIN. The booklet advises applying for a Federal Employer Identification Number (FEIN) from the IRS before completing the return.
- No-activity months. You must file even if you had no receipts in a given month.
The booklet also lists other DC forms a cigarette wholesaler may need: FR-467E, FR-1000Q, D-20, FR-900Q and FP-31. Each has its own filing rules, so check MyTax.DC.gov.
When to file FR-467
Reports are due on or before the 25th day of the month following the month in which cigarettes were sold or distributed. If the 25th falls on a Saturday, Sunday or legal holiday, the return and any payment are due the next business day.
You must file a return every month, even if you had no receipts in that month. Late or missed filings put a licensed wholesaler at risk of the penalties the booklet lists, including suspension or revocation of the wholesaler's license and a civil penalty. The booklet sets no separate deadline beyond the monthly due date.
How to fill out FR-467
Confirm your wholesaler license
A license is required to manufacture, keep, offer or sell cigarettes. It may be obtained from the Department of Licensing and Consumer Protection (DLCP) or through mybusiness.dc.gov.
Get a TIN and register with OTR
Obtain a Federal Employer Identification Number (FEIN) from the IRS before completing the return. Then register with OTR by completing Form FR-500 online.
Enter the registered business name
Use the business or trade name you used when registering with OTR. A different name will delay processing of the return and payment.
Complete Inventory Schedule 1
List the totals for cigarettes and stamps by jurisdiction, stamped or unstamped.
Complete Schedule A
Report the cigarettes you received from manufacturers during the month or period.
Complete Schedule B
Report the cigarettes received from other manufacturers during the month or period.
Complete Schedule C
List your sales of unstamped cigarettes outside the District of Columbia.
Complete Schedule D
Indicate any cigarettes returned for credit during the month or period.
Review, sign and download the PDF
Check each schedule, then download or print the completed PDF from FillingPDF. The return is signed with your MyTax.DC.gov username and filed and paid there by the 25th of the following month.
How to submit FR-467
The FR-467 is filed and paid electronically through the MyTax.DC.gov web portal; the booklet says it must be filed online and gives no paper channel.
- Online filing: Sign in to MyTax.DC.gov. Your username is your electronic signature. Use the same business or trade name you used when you registered with OTR; a different name causes processing delays with returns and payments.
- Registration first: If you are not yet registered, complete Form FR-500 online.
- Payment: Pay electronically. The District does not support International ACH Transactions (IATs) for payments or direct deposit refunds sent to or received from a financial institution outside the territorial jurisdiction of the United States. A foreign address does not by itself make a payment an IAT. See the IAT section of the Electronic Funds Transfer (EFT) Guide at https://otr.cfo.dc.gov/fr/publication/eft-guide/.
- Questions: OTR Customer Service, through MyTax.DC.gov or 202-727-4829.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Trying to file the FR-467 on paper; the booklet says the return must be filed and paid electronically at MyTax.DC.gov.
- Skipping a month with no receipts; the booklet requires a return even when you had no receipts in the month.
- Using a business or trade name different from the one used when registering with OTR, which causes delays with returns and payments.
- Filing before registering with OTR; businesses are no longer registered automatically and must complete Form FR-500 online.
- Missing the 25th of the following month without checking whether it falls on a weekend or legal holiday, which moves the due date to the next business day.
- Starting the return without a TIN; the booklet says to apply for an FEIN before completing the return.
- Sending a payment as an International ACH Transaction (IAT), which the District does not support.
- Confusing the monthly FR-467 with FR-467E, the separate Cigarette Wholesaler Quarterly Report.
Frequently asked questions
What is the FR-467 form?
The FR-467 is the Cigarette Wholesaler Monthly Return of the DC Office of Tax and Revenue (OTR). Licensed wholesalers use it to report the procurement and disposition of cigarettes and cigarette tax stamps each month. This 2026 booklet gives the instructions.
When is the FR-467 due each month?
On or before the 25th day of the month following the month in which cigarettes were sold or distributed. If that day is a Saturday, Sunday or legal holiday, the return and payment are due the next business day.
Do I have to file the FR-467 if I had no sales?
Yes. The booklet says you must file a return even if you had no receipts in a given month. File it through MyTax.DC.gov by the usual due date.
Can I file the FR-467 by mail?
No. The booklet says the return must be filed and paid electronically, and it directs you to MyTax.DC.gov. For help, call OTR Customer Service at 202-727-4829.
Who has to file the FR-467?
Licensed cigarette wholesalers, under the Cigarette Tax Amendment Act of 1981. A license is required of anyone who manufactures, keeps, offers, displays in vending machines or sells cigarettes, and is obtained from the DLCP.
Is the FR-467 a DC property tax form?
No. It is a monthly cigarette wholesaler report. The booklet lists FP-31, Personal Property Tax Schedule, only as another form a cigarette wholesaler may need to file; check MyTax.DC.gov for DC property tax filings.
What is the difference between FR-467 and FR-467E?
The FR-467 is the Cigarette Wholesaler Monthly Return, due monthly. The booklet names FR-467E as the Cigarette Wholesaler Quarterly Report, a separate form. Check MyTax.DC.gov for the rules that apply to each.
What happens if a wholesaler violates the cigarette tax rules?
A licensed wholesaler in violation of the Act, the DC Code or related regulations can face license suspension or revocation, a civil penalty, and seizure, forfeiture and destruction of contraband cigarettes, according to the booklet.
Can I fill out the FR-467 booklet on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file or pay the return; you file and pay through MyTax.DC.gov, where your username serves as your electronic signature.
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