Form FR-127F, Extension of Time to File a Fiduciary Income Tax Return, is the Government of the District of Columbia form that the DC Office of Tax and Revenue (OTR) uses to grant a 6-month extension to file the fiduciary return (D-41). An estate or trust that cannot file by the due date works out any tax still owed on the worksheet at the top of the form and mails the voucher with that payment. On FillingPDF you can fill out the form online and download or print the completed PDF; the OTR publishes the original PDF at otr.cfo.dc.gov.
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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 for requesting a 6-month extension of time to file the DC fiduciary income tax return (D-41) and paying any tax due.
The form has two parts. The top part is a three-line worksheet to determine the amount due: 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, which you detach and mail with your payment. The copy marked KEEP FOR YOUR RECORDS stays with you.
An extension under this form applies to filing only. The OTR instructions state that a filing extension is not an extension of the due date for paying any tax you owe, so you estimate the tax and pay it with the form.
The same form is used to request the additional 6-month extension that is available to DC residents who are living or traveling outside the United States. The first 6-month extension must be filed by the due date before you apply for the additional one.
Form FR-127F concerns fiduciary income tax. It is not a DC property tax form, even though both are handled by OTR. This page covers the 2025 form, printed Revised 09/2025.
Who needs to file FR-127F?
The main group is fiduciaries of an estate or trust that cannot file the DC fiduciary income tax return (D-41) by its due date. The OTR instructions say you should file Form FR-127F if you cannot file by the due date, and that it is the form you must use to request an extension of time to file a DC fiduciary return.
- Estates and trusts needing more time to file: the form is identified by the estate or trust's federal employer ID number (FEIN), and it asks for the fiduciary's name and title.
- DC residents living or traveling outside the United States: these filers may receive an additional 6-month extension on top of the first one, but only after the first 6-month extension was filed by the due date. On the voucher, fill in the option for living or traveling outside the U.S.
This form does not extend the time to pay. Everyone who files it must estimate the tax owed and send payment in full with the voucher, or the request will be denied. It also cannot be paid by credit card.
When to file FR-127F
Submit Form FR-127F with payment in full of any tax due by the original due date of the D-41 return, not by the extension date. For calendar year filers the 2025 form is due by April 15, 2026. Fiscal year filers submit it by the 15th day of the fourth month after the end of the fiscal year. To avoid penalties and interest, the payment must be postmarked no later than the due date of your return.
Once the extension is granted, the D-41 is due October 15, 2026 for calendar year filers, or six months after the due date for fiscal year filers. You may file the return any time before the extension expires.
DC residents living or traveling outside the U.S. may receive an additional 6-month extension, but the first 6-month extension must be filed by the due date before they apply for it.
Documents you need
- A check or money order in US dollars payable to the DC Treasurer for the amount due on line 3, attached to the FR-127F voucher. Write the estate or trust FEIN and "2025 FR-127F" on it. Credit cards are not accepted.
How to fill out FR-127F
Read the printing and rounding rules
Leave blank any line that does not apply, round cents to the nearest dollar and leave a line blank if the amount is zero. On the voucher, print in CAPITAL letters using black ink.
Enter estimated tax on line 1
Line 1: enter the total estimated income tax liability for 2025 for the estate or trust, in whole dollars.
Enter estimated payments on line 2
Line 2: enter the 2025 estimated tax payments already made.
Figure the amount due on line 3
Line 3: if line 1 is more than line 2, subtract line 2 from line 1 and enter the result. Enter the same amount here and on the voucher.
Enter the payment amount on the voucher
In the Amount of payment (dollars only) box on the voucher, enter the amount from line 3.
Enter the FEIN and tax period
Enter the estate or trust's federal employer ID number and the tax period ending date, in the format the voucher prints for that box.
Enter the estate or trust and fiduciary
Enter the estate or trust name and the fiduciary's name and title.
Enter the fiduciary's address
Enter the number, street and suite or apartment number if applicable, then city, state and Zip Code + 4.
Mark the outside-U.S. option if it applies
Fill in the option for Living or Traveling Outside the U.S. only if you are a DC resident requesting the additional 6-month extension, after filing the first one by the due date.
Review and download the completed PDF
Check that line 3 matches the voucher amount and that the FEIN and name are correct. Download or print the completed PDF from FillingPDF, detach the voucher and keep the record copy.
How to submit FR-127F
The form names one channel: mail. Detach the bottom portion (the voucher) and mail it with any payment due to the Office of Tax and Revenue, PO Box 96161, Washington DC 20090-6161.
- Payment: send payment in full with the voucher, or the 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 the payment. You may not pay by credit card.
- Timing: mail the voucher with any payment by the original due date of the D-41 return, not the filing extension date. The payment must be postmarked no later than the due date of your return.
- Records: keep the top portion of the form marked KEEP FOR YOUR RECORDS.
The form prints no portal, in-person or fax option and gives no processing time. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the voucher without payment in full of the tax due; the form says the request will be denied.
- Paying by credit card. The form states that you may not pay by credit card; use a check or money order payable to the DC Treasurer.
- Leaving the estate or trust FEIN and "2025 FR-127F" off the check or money order.
- Treating the extension date as the deadline. The voucher and payment must be mailed by the original due date of the D-41, and the payment postmarked by then.
- Assuming the extension gives more time to pay. The instructions say a filing extension is not an extension of the due date for paying tax.
- Entering cents or a zero on a line. The form says to round cents to the nearest dollar and to leave a line blank if the amount is zero.
- Requesting the additional 6-month extension for DC residents living or traveling outside the U.S. without having filed the first 6-month extension by the due date.
- Not printing the voucher in CAPITAL letters using black ink, as the form requires.
- Mailing the voucher to a street address rather than the Office of Tax and Revenue, PO Box 96161, Washington DC 20090-6161.
Frequently asked questions
What is Form FR-127F used for?
Form FR-127F is used to request a 6-month extension of time to file the DC fiduciary income tax return (D-41) for an estate or trust. It also serves as the payment voucher for the estimated tax due, which must be sent with the request by the original due date.
Is Form FR-127F a DC property tax form?
No. Form FR-127F is issued by the DC Office of Tax and Revenue (OTR) for fiduciary income tax: it extends the time to file the D-41 return for an estate or trust. It does not apply to DC property tax, so use the OTR's property tax resources for that.
When is Form FR-127F due?
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 their fiscal year. The deadline is the original due date of the D-41, not the extension date.
Does the extension give me more time to pay the tax?
No. The OTR instructions say a filing extension is not an extension of the due date for paying tax. Estimate the tax you owe and pay it with the FR-127F by the D-41 due date; payment must be postmarked by then.
Can I pay the FR-127F amount by credit card?
No. The form says you may not pay by credit card. Send a check or money order in US dollars payable to the DC Treasurer, attached to the voucher, with the estate or trust FEIN and "2025 FR-127F" written on it.
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, and the mailing must be postmarked by the original due date of the D-41.
What is the new due date for the D-41 after an extension?
October 15, 2026 for calendar year filers, or six months after the due date for fiscal year filers. You may file the D-41 any time before the extension expires.
Can I get more than 6 months to file a DC fiduciary return?
Yes, in one case. DC residents living or traveling outside the United States may receive an additional 6-month extension. You must file the first 6-month extension by the due date before applying, using Form FR-127F again.
Can I fill out Form FR-127F online on FillingPDF?
Yes. 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 the voucher to the OTR yourself.
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