Form D-20CR, QHTC Corporate Business Tax Credits – District of Columbia

Form D-20CR, QHTC Corporate Business Tax Credits, is the DC Office of Tax and Revenue (OTR) form, printed "File With Form D-20," that a corporation certified as a Qualified High Technology Company (QHTC) uses to claim the credits listed on it against the DC corporate franchise tax.

The 2025 form (Revised 08/2025) has four parts:

• Part A: the credit for 5% of wages paid to qualified employees during the first 24 months of employment. The credit is figured per employee and is limited to the lesser of 5% of the employee's wages or the dollar cap printed on the form.
• Part B: the credit for 50% of wages paid to qualified disadvantaged employees during the first 24 months of employment, also capped per employee per year.
• Part C: the credit for the costs of retraining qualified disadvantaged employees during the first 18 months of their employment, under DC Code §47-1817.04.
• Part D: a summary of the credits claimed in Parts A through C, with the non-refundable total carried to Schedule UB, Line 2.

The amounts for Parts A, B and C come from worksheets in the FR-399 QHTC Instruction Book: FP-333, FP-334 and the Retraining Costs Tax Credit Worksheet. Form D-20CR does not certify a company as a QHTC and is not a license: the instructions require a separate QHTC Self-Certification on MyTax.DC.gov.

A business that is a corporation certified as a Qualified High Technology Company (QHTC) may file Form D-20CR to claim the credits listed on it. A Limited Liability Company (LLC) qualifies only if it has elected to be treated as a corporation for federal tax purposes and is certified as a QHTC.

Conditions that apply to the individual credits, per the instructions:

• Part A: the qualified employee must have been hired after December 31, 2017 and employed in DC by the QHTC in the "permitted activities."
• Part B: applies to qualified disadvantaged employees during their first 24 calendar months of employment.
• Part C: applies to retraining expenditures paid or incurred during the taxable year for qualified disadvantaged employees, during their first 18 months of employment.

The company must also file a DC corporate franchise tax return (Form D-20), because the credits entered on D-20CR are claimed there. Businesses that are not corporations, or that are not certified as a QHTC, are outside the group the instructions describe.

Form D-20CR is filed together with Form D-20, the DC corporate franchise tax return, for the tax year in which the credits are claimed. The form prints no separate due date, so it travels with the D-20 and follows that return's timing.

Two timing rules come from the instructions. The Certification of Gross Revenue Worksheet must be submitted in the first year the business is a QHTC for six or more months, and in all subsequent years. The QHTC Self-Certification on MyTax.DC.gov is required with the return even if the company was certified as a QHTC before. For the 2025 form, enter the tax return year beginning and ending dates at the top.

Form D-20CR has no filing channel of its own: it is printed "File With Form D-20," so it goes to OTR as part of the corporate franchise tax return. Use the channels given in the Form D-20 instructions.

What the package should contain:

• Form D-20: the return on which the credits are claimed; the total non-refundable credits from Part D, Line 4a, are also entered on Schedule UB, Line 2.
• Certification of Gross Revenue Worksheet: required in the first year the business is a QHTC for six or more months and in all later years.
• Copy of prior-year D-20CR: when you claim a credit carryover, attach the D-20CR for each year the carryover came from.
• QHTC Self-Certification: completed on MyTax.DC.gov, even if the company was certified before.

The form prints no mailing address, portal or fee for itself. FillingPDF lets you fill out and download the PDF; submission follows the channels above.