Form D-30ES, Unincorporated Business Declaration of Estimated Franchise Tax, is the payment voucher the District of Columbia Office of Tax and Revenue (OTR) publishes for estimated payments toward a D-30 return. You use it to send a quarterly payment, in whole dollars, with a check or money order mailed to OTR. 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 at otr.cfo.dc.gov.
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What is D-30ES?
Form D-30ES, Unincorporated Business Declaration of Estimated Franchise Tax, is the 2026 payment voucher of the Government of the District of Columbia that you use to make estimated tax payments for your D-30 return, mailed to the Office of Tax and Revenue (OTR) with your payment.
The form is a voucher, not a return. Each voucher prints a voucher number and a due date, asks for a quarterly payment in dollars only, and identifies the payer by taxpayer identification number, business name or designated agent name, mailing address and tax period ending. The version published for 2026 shows voucher number 1 with a due date of 04152026 and a tax period ending of 12312026, both in MMDDYYYY format.
The instruction panel at the top of the PDF is headed "D-30ES Estimated Payment for Individual Income Tax", while each voucher below it is titled "Unincorporated Business Declaration of Estimated Franchise Tax". The panel's instructions apply to the D-30ES vouchers on the same page: use the form for estimated payments on your D-30 return, pay by check or money order, and mail it to OTR.
OTR is the District of Columbia agency that publishes the form on its 2026 D-30ES page, where a fill-in version and a booklet version are listed. The form is not a property tax or sales tax payment voucher.
Who needs to file D-30ES?
Anyone who has to make estimated tax payments for a D-30 return uses Form D-30ES. The PDF's instructions say to use it for any estimated tax payments for your D-30 return, and each voucher is titled for an unincorporated business and its estimated franchise tax.
The voucher identifies the payer in three ways:
- Taxpayer Identification Number: you fill in the circle for an FEIN or for an SSN, depending on which number you enter.
- Business name or Designated Agent name: enter the business name or the name of its designated agent.
- Business mailing address: two address lines, city, state and Zip Code + 4.
The form does not describe thresholds or exemptions for estimated payments, and it does not say who may sign or pay on someone else's behalf. Do not use it for a payment that does not relate to a D-30 return: the form states only that it is for estimated payments on that return, and it is not a property tax or sales tax voucher.
When to file D-30ES
Each voucher has its own due date printed on it, next to its voucher number. The 2026 form shows voucher number 1 with a due date of 04152026, which is April 15, 2026. The tax period ending printed on the voucher is 12312026.
The form calls the amount you pay a quarterly payment, so it is used once per voucher, with the payment for that voucher's due date. The PDF does not print the due dates of any other voucher, and it sets no filing deadline apart from the date on the voucher itself. Use the voucher with the due date you are paying, and mail it together with the payment.
Documents you need
- Check or money order in US dollars, payable to the DC Treasurer, mailed with the D-30ES voucher to cover the quarterly payment.
How to fill out D-30ES
Print in capital letters and black ink
The form states to print in CAPITAL letters using black ink. Keep that in mind when you enter text and when you print the completed voucher.
Enter the quarterly payment
In the Quarterly payment (dollars only) box, enter the amount you are paying with this voucher, in whole dollars. The cents are printed as .00.
Select FEIN or SSN
Under Taxpayer Identification Number, fill in the circle marked Fill in if FEIN or Fill in if SSN, whichever type of number you are entering.
Enter the taxpayer identification number
Type the FEIN or SSN in the Taxpayer Identification Number boxes, matching the circle you selected.
Check the tax period ending
The Tax period ending (MMDDYYYY) boxes on the 2026 form show 12312026. Confirm the date matches the period of your D-30 return.
Enter the business or agent name
In Business name or Designated Agent name, enter the name of the business or its designated agent.
Enter the business mailing address
Fill in Business mailing address line 1 and, if needed, line 2. Then enter the City, State and Zip Code + 4.
Confirm the voucher number and due date
Each voucher prints a Voucher number and a Due date. The 2026 voucher shown is voucher number 1 with a due date of 04152026; leave the OFFICIAL USE ONLY and Vendor ID areas as printed.
Review, download and print the PDF
Check every entry, then download or print the completed PDF from FillingPDF. Mail it with your check or money order as described under How to submit.
How to submit D-30ES
Form D-30ES is submitted by mail, together with your payment. The PDF names no other channel.
- Payment: make your check or money order (US dollars) payable to the DC Treasurer. Pay in whole dollars only; the quarterly payment box prints ".00" after the amount.
- Mail to: Office of Tax and Revenue, PO Box 96020, Washington, DC 20090-6020.
The form tells you to print in CAPITAL letters using black ink, so check the printed voucher before you mail it. OTR publishes the form on its 2026 D-30ES page at https://otr.cfo.dc.gov/publication/2026-d-30es. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filling in the voucher in lowercase or in another ink color; the form says to print in CAPITAL letters using black ink.
- Writing cents in the quarterly payment box; the form asks for dollars only and prints ".00" after the amount.
- Making the check or money order payable to anyone other than the DC Treasurer.
- Mailing the voucher and payment to an address other than the Office of Tax and Revenue, PO Box 96020, Washington, DC 20090-6020.
- Choosing the wrong circle for the taxpayer identification number: fill in the FEIN circle for an FEIN and the SSN circle for an SSN.
- Paying with the wrong voucher: each voucher prints its own number and due date, and voucher 1 is due 04152026.
- Using Form D-30ES for a payment unrelated to a D-30 return, such as a property tax or sales tax payment.
Frequently asked questions
What is Form D-30ES used for?
Form D-30ES is the District of Columbia Office of Tax and Revenue voucher for estimated tax payments toward your D-30 return. You complete the voucher, enter a quarterly payment in whole dollars and mail it with a check or money order.
Where do I mail Form D-30ES?
Mail the voucher with your payment to the Office of Tax and Revenue, PO Box 96020, Washington, DC 20090-6020. The form names no other submission channel, so use this address for the check or money order and the voucher together.
Who do I make the D-30ES check payable to?
Make your check or money order, in US dollars, payable to the DC Treasurer. The form's instructions give this payee and ask for whole-dollar amounts only, with the cents printed on the form as .00.
When is the first 2026 D-30ES payment due?
Voucher number 1 on the 2026 form has a due date of 04152026, which is April 15, 2026. Each voucher prints its own due date, so check the date on the voucher you are using before you mail it.
Can I fill out Form D-30ES online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not send the voucher or payment to OTR; you mail them yourself to the address on the form.
Is Form D-30ES a DC property tax form?
No. Each voucher is titled Unincorporated Business Declaration of Estimated Franchise Tax and is used for estimated payments on a D-30 return. It is not a payment voucher for DC property tax; OTR publishes it on its own D-30ES page.
Should I enter cents on the D-30ES?
No. The quarterly payment box says dollars only and prints .00 after the amount, so enter whole dollars.
Do I use an FEIN or an SSN on the D-30ES?
Enter whichever number identifies you and fill in the matching circle: Fill in if FEIN or Fill in if SSN. The form asks for one taxpayer identification number, and the circle shows which type it is.
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