Form FR-127F, Extension of Time to File a Fiduciary Income Tax Return, is the form the District of Columbia Office of Tax and Revenue (OTR) uses to grant a 6-month extension to file a DC fiduciary income tax return. Estates and trusts that cannot file the D-41 by its due date use it, and it doubles as the voucher that carries any payment of tax due. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by OTR.
Last updated
What is FR-127F?
Form FR-127F, Extension of Time to File a Fiduciary Income Tax Return, is the DC Office of Tax and Revenue (OTR) form an estate or trust files to receive a 6-month extension of time to file its District of Columbia fiduciary income tax return, the D-41, for tax year 2025.
The form has two working parts. The top part is a short calculation: line 1 is the total estimated income tax liability for 2025, line 2 is the 2025 estimated tax payments, and line 3 is the amount due with the request. The bottom part is a voucher, printed twice on the page with one copy marked KEEP FOR YOUR RECORDS, that identifies the estate or trust by its federal employer ID number (FEIN), tax period ending, name, fiduciary and address, and states the amount of payment in dollars only.
The extension applies only to the time to file. The OTR instructions state that a filing extension is not an extension of the due date for paying any tax owed, so the tax you estimate must be paid with the form by the due date of the D-41. The form also lets DC residents who are living or traveling outside the U.S. request an additional 6-month extension, and it is the form OTR names for requesting an extension of time to file a DC fiduciary return.
Who needs to file FR-127F?
Fiduciaries of an estate or trust who cannot file the DC fiduciary income tax return (D-41) by its due date file Form FR-127F. The OTR instructions say you should file it if you cannot file by the due date, and that filing gives you a 6-month extension of time to file.
- Calendar year and fiscal year filers. Both use the same form; only the due date differs.
- DC residents living or traveling outside the U.S. In addition to the 6-month extension, you may receive an additional 6-month extension. You must file the first 6-month extension by the due date before applying for the additional one, and you request it with this same form by filling in the box marked Fill in if Living or Traveling Outside the U.S.
The form does not give more time to pay. Anyone who expects to owe tax must estimate it and send payment in full with the voucher. The form also prints a line for the fiduciary's name and title, so the person who completes it should be the fiduciary acting for the estate or trust.
When to file FR-127F
Submit Form FR-127F by the original due date of the D-41 return, not by the extension date. For calendar year filers that date is April 15, 2026. For fiscal year filers it is the 15th day of the fourth month after the end of the fiscal year. Any tax due must be paid in full with the request by that date.
Once the extension is in place, the D-41 may be filed any time before the extension expires: October 15, 2026 for calendar year filers, or six months after the due date for fiscal year filers.
DC residents living or traveling outside the U.S. may receive an additional 6-month extension, but only after the first 6-month extension has been filed by its due date. To avoid penalties and interest, the form says payment must be postmarked no later than the due date of your return.
Documents you need
- Check or money order in US dollars payable to the DC Treasurer, attached to the FR-127F voucher, when tax is due with the request (line 3). Write the estate or trust FEIN and "2025 FR-127F" on it.
How to fill out FR-127F
Read the line instructions first
The form says to leave lines blank that do not apply, round cents to the nearest dollar and leave a line blank if the amount is zero. Use lines 1 to 3 to determine the amount due.
Enter estimated liability on line 1
Line 1: enter the total estimated income tax liability for 2025, in whole dollars.
Enter estimated payments on line 2
Line 2: enter your 2025 estimated tax payments, in whole dollars. Leave it blank if the amount is zero.
Calculate the amount due on line 3
Line 3: if line 1 is more than line 2, subtract line 2 from line 1. Enter the result here and on the voucher below.
Enter the payment amount
On the voucher, write the Amount of payment (dollars only), matching line 3.
Identify the estate or trust
Enter the estate or trust's federal employer ID number and the tax period ending, in the format printed on the voucher. Enter the estate or trust name.
Enter the fiduciary and address
Enter the fiduciary's name and title, then the address: number, street and suite or apartment number if applicable, city, state and Zip Code + 4. Print in CAPITAL letters.
Mark the box for living abroad
Fill in Fill in if Living or Traveling Outside the U.S. only if you are a DC resident requesting the additional 6-month extension after filing the first extension.
Review and download the completed PDF
Check every entry and that the voucher amount equals line 3. Download or print the completed PDF from FillingPDF, then prepare the voucher and payment as described under How to submit.
How to submit FR-127F
Form FR-127F is submitted by mail to OTR, with payment attached if tax is due. The form prints no online or in-person channel.
- By mail. Detach the form at the perforation and mail the voucher and any payment due to: Office of Tax and Revenue, PO Box 96161, Washington DC 20090-6161. Mail the bottom portion of the form with any payment by the original due date (not the filing extension date) of the D-41 return.
- Payment. You must send payment in full with the voucher or your request will be denied. Make your check or money order (US dollars) payable to the DC Treasurer and attach it to the FR-127F voucher. Write the estate or trust FEIN and "2025 FR-127F" on your payment. You may not pay by credit card.
Print the voucher in CAPITAL letters using black ink, and keep the copy marked KEEP FOR YOUR RECORDS. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Paying by credit card. The form states you may not pay by credit card; use a check or money order payable to the DC Treasurer.
- Sending the request without payment in full of the tax due. The form says your request will be denied if payment is not sent in full with the voucher.
- Mailing the voucher by the extension date instead of the original due date of the D-41. The form says to mail it by the original due date, not the filing extension date.
- Leaving the estate or trust FEIN and "2025 FR-127F" off the check or money order.
- Treating the 6-month filing extension as more time to pay. The instructions say a filing extension does not extend the due date for paying tax.
- Entering cents, or filling in lines that do not apply. The form says to round cents to the nearest dollar, leave a line blank if the amount is zero and leave non-applicable lines blank.
- Requesting the additional 6-month extension for living or traveling outside the U.S. without first filing the first 6-month extension by its due date.
- Completing the voucher in lowercase or in another ink color. The form asks for CAPITAL letters in black ink.
Frequently asked questions
What is Form FR-127F used for?
Form FR-127F is the DC Office of Tax and Revenue form for requesting a 6-month extension of time to file a fiduciary income tax return (D-41). It also works as the payment voucher for any estimated tax due with the request.
When is Form FR-127F due for 2025?
For calendar year filers, by April 15, 2026, with payment in full of any tax due. Fiscal year filers submit it by the 15th day of the fourth month after the end of the fiscal year. Mail it by the original D-41 due date, not the extension date.
Does the FR-127F extension give me more time to pay?
No. The extension is only for filing. The OTR instructions say a filing extension does not extend the due date for paying tax, so estimate what you owe and pay it with the form by the D-41 due date.
How do I pay with Form FR-127F?
Attach a check or money order in US dollars payable to the DC Treasurer to the voucher, and write the estate or trust FEIN and "2025 FR-127F" on it. Credit cards are not accepted, and the request is denied if payment is not in full.
Where do I mail Form FR-127F?
Mail the detached voucher and any payment to the Office of Tax and Revenue, PO Box 96161, Washington DC 20090-6161. The form prints no other submission channel.
What is the new due date after an FR-127F extension?
For calendar year filers the D-41 is then due October 15, 2026. For fiscal year filers it is due six months after the original due date. You may file any time before the extension expires.
Can I get more than a 6-month extension?
Yes, if you are a DC resident living or traveling outside the U.S. You may receive an additional 6-month extension, but you must first file the first 6-month extension by the due date. Use Form FR-127F and fill in the box for living or traveling outside the U.S.
Can I fill out Form FR-127F online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or accept payment; you mail it to OTR yourself.
Ready to fill out FR-127F?
Fill out FR-127F now