Form D-20ES, Declaration of Estimated Franchise Tax for Corporations, is the 2026 payment voucher issued by the District of Columbia Office of Tax and Revenue (OTR). A corporation uses it to identify a quarterly estimated franchise tax payment, in whole dollars, for its tax period. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF is published by OTR, and it is a corporate franchise tax voucher, not a form for DC real property tax.
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What is D-20ES?
Form D-20ES, Declaration of Estimated Franchise Tax for Corporations, is the 2026 voucher from the Government of the District of Columbia on which a corporation reports the amount of a quarterly estimated franchise tax payment, in whole dollars, together with its identifying details.
The District's Office of Tax and Revenue (OTR) publishes the form. It is built as a payment voucher rather than a long return: it asks for a Quarterly payment amount (dollars only), the Taxpayer Identification Number, the Tax period ending date in MMDDYYYY format, the Business name or Designated Agent name, and the business mailing address. Each voucher also prints a Voucher number and a Due date. In the 2026 version, voucher 1 shows a due date of 04152026, and the tax period ending shown on it is 12312026. A Vendor ID# of 0002 and an OFFICIAL USE ONLY area are printed on the voucher; they are not for the taxpayer to complete.
The form tells you to print in CAPITAL letters using black ink. OTR lists it on its page as "2026 D-20ES (Fill-in)".
This voucher concerns franchise tax for corporations. It is not a form for DC property tax, and it does not report income or compute tax; it accompanies the estimated payment you have already worked out.
Who needs to file D-20ES?
Corporations that owe District of Columbia franchise tax and make quarterly estimated payments use Form D-20ES to identify each payment. The form is titled Declaration of Estimated Franchise Tax for Corporations and is addressed to a business, with a line for the Business name or Designated Agent name, so a designated agent may be named on the voucher when one acts for the corporation.
The form does not say who is required to make estimated payments or how the amount is calculated, and it sets no thresholds. For eligibility and for the amount to pay, check with OTR through its page for the form at https://otr.cfo.dc.gov/publication/2026-d-20es.
Do not use this voucher for DC real property tax questions: it is a corporate franchise tax document.
When to file D-20ES
Each D-20ES voucher carries its own due date, printed on the form. Voucher number 1 in the 2026 version shows a due date of 04152026, which is April 15, 2026, and a tax period ending of 12312026. The text of the form shows only this first voucher, so check the PDF for the voucher number and due date that apply to the quarter you are paying.
The voucher is a payment document and travels with the estimated payment, so it is used whenever a quarterly payment is made. The form prints no grace period, extension rule, penalty or processing time; ask OTR about those.
How to fill out D-20ES
Print in capitals with black ink
The form states: print in CAPITAL letters using black ink. Keep that style for every entry, whether you type or write by hand.
Choose the correct voucher
Check the Voucher number and the Due date printed on the voucher. In the 2026 version, voucher 1 shows a due date of 04152026.
Enter the quarterly payment amount
In the Quarterly payment (dollars only) box, enter the amount of your estimated payment in whole dollars. The cents are already printed as .00.
Enter the taxpayer identification number
Write the business's Taxpayer Identification Number in the boxes provided, one digit per box.
Confirm the tax period ending
The Tax period ending field uses the format MMDDYYYY, and the 2026 voucher shows 12312026. Check that it matches the period for which you are paying.
Enter the business or agent name
On the Business name or Designated Agent name line, write the corporation's name, or the name of its designated agent.
Enter the business mailing address
Fill in Business mailing address line 1 and, if needed, line 2, then City, State and Zip Code + 4.
Review and download the completed PDF
Leave the OFFICIAL USE ONLY area and the Vendor ID# alone and check each entry. Download or print the completed PDF from FillingPDF and submit it through the channels OTR sets.
How to submit D-20ES
The voucher itself prints no mailing address, portal or appointment rule, so send it, and any payment that goes with it, through the channels the DC Office of Tax and Revenue (OTR) sets for corporate franchise tax payments. OTR publishes the form on its page at https://otr.cfo.dc.gov/publication/2026-d-20es; contact OTR there for the current address, payment methods and any fee or amount due. Enter the payment in dollars only and leave the OFFICIAL USE ONLY area blank. FillingPDF lets you fill out and download the PDF; submission follows the channels set by OTR.
Common mistakes to avoid
- Filling the voucher in lowercase letters or another ink color; the form says to print in CAPITAL letters using black ink.
- Entering cents in the Quarterly payment box; the form asks for dollars only.
- Writing in the OFFICIAL USE ONLY area or changing the Vendor ID# printed on the voucher.
- Using the wrong voucher: each voucher prints its own voucher number and due date, and voucher 1 shows a due date of 04152026.
- Entering the tax period ending date in a format other than MMDDYYYY.
- Leaving out the Taxpayer Identification Number or entering one that does not belong to the business paying.
- Skipping the business mailing address lines, including City, State and Zip Code + 4.
Frequently asked questions
What is Form D-20ES?
Form D-20ES is the District of Columbia's Declaration of Estimated Franchise Tax for Corporations, a payment voucher issued by the Office of Tax and Revenue (OTR). The 2026 version records a quarterly payment in dollars, the taxpayer identification number, the tax period ending and the business name and address.
Is Form D-20ES a DC property tax form?
No. Form D-20ES is a franchise tax voucher for corporations, as its title states. It does not cover real property tax. For property tax questions, contact OTR through the agency's own website.
When is the 2026 D-20ES due?
Voucher number 1 on the 2026 form shows a due date of 04152026, which is April 15, 2026, for a tax period ending 12312026. Each voucher prints its own due date, so check the voucher for the quarter you are paying.
Do I enter cents on Form D-20ES?
No. The Quarterly payment box is marked dollars only, with .00 printed after the box, so you enter whole dollars.
Can I fill out Form D-20ES online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is independent of OTR and does not submit the voucher or the payment; you send them through the channels OTR sets.
How should I write on the D-20ES voucher?
Print in CAPITAL letters using black ink, as the form instructs. Enter the tax period ending as MMDDYYYY and leave the OFFICIAL USE ONLY area blank.
Where do I send Form D-20ES?
The voucher prints no address or portal. Contact the DC Office of Tax and Revenue through its page for the form, https://otr.cfo.dc.gov/publication/2026-d-20es, for the current mailing and payment channels.
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