The FP-31 District of Columbia Personal Property Tax Instructions are the guide from the DC Office of Tax and Revenue (OTR) for completing Form FP-31, one of the DC property tax documents that applies to owners of tangible personal property. The FP-31 must be filed and paid electronically through MyTax.DC.gov, and the booklet is no longer printed or mailed. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and the filing itself live at OTR.
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What is FP-31?
FP-31 District of Columbia Personal Property Tax Instructions is the DC Office of Tax and Revenue (OTR) guide to Form FP-31, the personal property tax return that reports tangible personal property owned or held in trust in the District.
The document is instructions only. The return itself is completed, filed and paid online on MyTax.DC.gov, where you can print it after you submit it successfully. The booklet is no longer printed or mailed.
The guide covers four things:
- Who must file, who is exempt, the due date, payment options, penalties and interest, amended returns and final returns.
- How to value property: remaining cost (current value) as of July 1, 2026, using straight-line depreciation only, with a depreciation guideline of Categories A to G.
- Line-by-line direction for the schedules: A-1 (books, DVDs and other reference material), A-2 (furniture, fixtures, machinery and equipment), A-3 (unregistered motor vehicles, trailers and other tangible property), B (supplies), C (dispositions), D-1 (possession of leased property) and D-2 (leased property in DC).
- The 2027 Specifications for FP-31 Personal Property Tax Schedules Import, which set the Excel layout for uploading schedules.
It relates to other OTR forms: Form FR-500 registers a business before it files, and Form FR-164 is the application for exemption for IRC 501(c)(3) organizations.
Who needs to file FP-31?
Generally, every individual, corporation, partnership, executor, administrator, guardian, receiver and trustee (every entity) that owns or holds tangible personal property in trust must file a DC personal property tax return, Form FP-31. This includes property used or available for use in DC in a trade or business, whether or not operated for profit, and property kept in storage or held for rent or lease with third parties, government agencies or non-profit entities.
Construction companies doing business in DC at any time during the tax year apportion the remaining cost of their property by the number of days it was physically in the District.
Lessors and lessees have different duties. A lessor reports property it owns in Schedule A, and completes Schedule D-2 for lease-purchase or security-purchase agreements. A lessee reports property it holds under those agreements in Schedule A and uses Schedule D-1 for other leased property it does not own.
The instructions list who is exempt from paying:
- Non-profit organizations that are IRC 501(c)(3) organizations and hold an OTR certificate of exemption (Form FR-164), except property used for unrelated business income.
- Entities that pay DC Gross Receipts Tax, Distribution Tax, Toll Telecommunication Service Tax or Commercial Mobile Service Tax.
- Co-generation systems and systems using exclusively solar energy.
- Qualified supermarkets that meet the stated conditions and hold a certificate of eligibility from the Office of the Mayor.
If you have a final return on file, you no longer need to file.
When to file FP-31
You must file and pay the FP-31 through MyTax.DC.gov by July 31, 2026. The import specifications also give the FP-31 filing deadline as the 31st day of July. Property is reported at remaining cost (current value) as of July 1, 2026.
File even if no tax or no payment is due, unless you previously filed a final return. If the value of your personal property is at or below the $225,000 exclusion, no tax is due, but the return is still required.
Returns and payments not received by the due date accrue penalties and interest as District law requires, including a monthly penalty for failure to file or pay and interest on late payments. If you stop operating, select the "final return" option and OTR cancels your filing requirement. To correct a filed return, open "View Returns" in your Personal Property Tax account, choose "View or Amend Return" for the period, then "Amend".
Documents you need
- Form FR-500, Combined Registration Application for Business DC Taxes/Fees/Assessments: new entities must register on MyTax.DC.gov before filing, because OTR no longer registers businesses automatically when an FP-31 is filed.
- A taxpayer identification number (FEIN, SSN, ITIN or PTIN) that is registered and active with DC; paid preparers use their PTIN.
- A MyTax.DC.gov logon ID, obtained through a one-time registration in OTR's e-Services portal.
- A separate schedule identifying the tangible property at each DC location, if you have multiple locations; report them on one return, not separate returns.
- Schedule D-2, if you are a lessor of property located in DC that is not included in Schedules A-1, A-2 or A-3.
- Records that substantiate the disposal of every asset reported on Schedule C; retain them.
- Form FR-164, Application for Exemption, completed on MyTax.DC.gov, only if you are an IRC 501(c)(3) organization claiming the non-profit exemption.
- A certificate of eligibility from the Office of the Mayor, only if you claim the qualified supermarket exemption.
How to fill out FP-31
Register and get a logon ID
Confirm your entity is registered with Form FR-500 and that the TIN you use is active with DC. Obtain your one-time logon ID at MyTax.DC.gov.
Complete the Return Information section
Choose the options that apply to your Personal Property Tax account, then select Next. Fields with a red asterisk (*) are mandatory, and you must use the business or trade name you registered with OTR.
Enter paid preparer information
If you answer Yes to "Is this return being filed by a paid tax preparer?", enter the preparer's information, including the PTIN, and select Next.
Answer the return questions
Answer the questions that apply to your property. Hotels and motels also report their total number of rooms on Form FP-31, Line C.
Choose import or manual entry
Select Yes to import schedules from Excel, then use Choose File; you must import a file to continue. Select No to answer the schedule questions on the next page.
Value your property as of July 1
Report remaining cost (current value) as of July 1, 2026, using straight-line depreciation by the Category A to G guidelines. Do not depreciate beyond 75% of original cost; qualified technological equipment is capped at 90%.
Complete Schedules A-1, A-2 and A-3
A-1 (books, DVDs, reference material) copies to Line 1, A-2 (furniture, fixtures, machinery, equipment) to Line 2, and A-3 (unregistered vehicles, trailers and other property) to Lines 3, 3a and 3b. Lessors also complete Schedule D-2 when needed.
Complete Schedule B for supplies
Report the cost of consumable items not held for sale, such as office and other supplies. The totals copy to Line 4.
Report dispositions on Schedule C
List fixed assets traded in, sold, donated, discarded or transferred out of a DC location during the preceding tax year, and keep records of each disposal.
Complete Schedules D-1 and D-2
Use D-1 only for leased property in your possession that you do not own. Use D-2 only if you are a lessor under a lease-purchase or security-purchase agreement.
File, review and select payment
Select File, review the return, then choose your payment method on MyTax.DC.gov. Submit by July 31, 2026.
Review and download the completed PDF
Check every entry against your records, then download or print the completed PDF from FillingPDF. The return itself is filed and paid on MyTax.DC.gov.
How to submit FP-31
The FP-31 is filed and paid only electronically, through MyTax.DC.gov. The instructions say the booklet is no longer printed or mailed, so there is no mailing address.
- MyTax.DC.gov filing: Register, if needed, with Form FR-500 and obtain a one-time logon ID, then complete the return online. Import schedules from the OTR Excel spreadsheet or enter them manually, file, review the return and select a payment method. After a successful submission you can print the return.
- ACH debit: For taxpayers signed up on MyTax.DC.gov; no fee; foreign bank accounts are not allowed; allow 1-3 business days after a banking change.
- Credit or debit card: Visa, MasterCard, Discover or American Express; a fee is paid to the card service provider; payment is effective the day it is charged.
- ACH credit: Business taxpayers only; no registration needed; your bank may charge a fee; use tax type code 00400 and the tax period ending date as YYMMDD.
See the EFT Payment Guide for electronic payment details. For help, call 202-727-4TAX (4829), email [email protected] or visit the Walk-In Center at 1101 4th Street, SW, Suite W270, Washington, DC 20024, 9:00am to 4:00pm, Monday through Friday. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Skipping the return because no tax or payment is due; the FP-31 must be filed unless you previously filed a final return.
- Mailing a paper return; the return must be filed and paid electronically through MyTax.DC.gov.
- Filing under a business or trade name different from the one registered with OTR, which delays processing of returns and payments.
- Relying on automatic registration; new entities must register with Form FR-500 before filing.
- Using accelerated depreciation or depreciating property beyond 75% of its original cost, or qualified technological equipment beyond 90%.
- Filing a separate return for each DC location instead of one return with a separate schedule per location.
- Entering a remaining cost greater than the original cost, or a negative value; the import returns an error on every line item.
- Selecting "Yes" to import schedules without uploading the file, or uploading anything other than an Excel .xlsx file.
- Using a foreign bank account for ACH debit, or omitting tax type code 00400 and the YYMMDD period date on an ACH credit.
- Reporting leased property under the wrong schedule, such as a lessee leaving lease-purchase property off Schedule A.
Frequently asked questions
Who has to file the FP-31 in DC?
Generally, every entity that owns or holds tangible personal property in trust must file, including property used or available for use in DC in a trade or business and property held for rent, lease or storage. Exempt entities, such as certified 501(c)(3) non-profits, are exempt from paying.
When is the DC FP-31 personal property tax return due?
The return must be filed and paid through MyTax.DC.gov by July 31, 2026. Property is reported at remaining cost (current value) as of July 1, 2026. Late returns and payments accrue penalties and interest under District law.
Do I have to file the FP-31 if I owe no tax?
Yes, unless you previously filed a final return. No tax is due if your personal property is at or below the $225,000 exclusion, but you still must file the return.
Can I mail the FP-31 or must I file online?
You must file and pay electronically through MyTax.DC.gov. The FP-31 booklet is no longer printed or mailed. After a successful submission, you can print the return from MyTax.DC.gov.
How do I calculate depreciation on the FP-31?
Use straight-line depreciation from the month and year of acquisition, by the Category A to G guidelines. Most property cannot be depreciated beyond 75% of original cost; qualified technological equipment is depreciated 30% a year, up to 90%. Category G property is reported at 100% of cost.
How do I amend an FP-31 or file a final return?
To amend, select "View Returns" in your Personal Property Tax account on MyTax.DC.gov, choose "View or Amend Return" for the period, then "Amend". If you are closing the business, select the "final return" option and OTR cancels your filing requirement.
How do I pay DC personal property tax?
Pay through MyTax.DC.gov by ACH debit (no fee) or by credit or debit card (a fee goes to the card provider). Business taxpayers can also pay by ACH credit through their bank using tax type code 00400. See the OTR EFT Payment Guide for details.
Can I fill out the FP-31 instructions online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not the DC Office of Tax and Revenue and does not file or pay the FP-31; filing and payment happen only on MyTax.DC.gov.
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