FP-34 District of Columbia Rolling Stock Tax Instructions is the Office of Tax and Revenue (OTR) publication that explains the FP-34 Rolling Stock Tax return and prints the FP-34 Rolling Stock Schedule and Tax Computation Worksheet. It is one of the DC property tax resources OTR publishes; the agency's page calls it the 2026 Personal Property Tax Instructions for FP-34. Companies and individuals that own or lease tank, refrigerator, stock and similar cars run on railroad lines in the District use it to report mileage and work out the tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the return itself must be filed and paid electronically on MyTax.DC.gov.
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What is FP-34?
FP-34 District of Columbia Rolling Stock Tax Instructions is the DC Office of Tax and Revenue (OTR) guide to the FP-34 rolling stock tax return, with the schedule and worksheet used to report car mileage and compute the tax due.
The document is issued by OTR, part of the Office of the Chief Financial Officer of the Government of the District of Columbia. It states that it provides instructions only: the return itself must be filed and paid electronically. The edition is marked for 2026 and revised 05/2025.
It contains two pages you complete and keep with the return:
- FP-34 Rolling Stock Schedule, columns A through H, listing each railroad over which cars were operated in the District, the class of cars, reporting marks, average original cost and present value per car in whole dollars, and the mileage figures, with a total mileage row.
- Tax Computation Worksheet, lines 1 through 11, which turns the mileage by class of car into assessed value, taxable value, tax due, any penalty and interest, and the total payment.
The instructions also carry reminders: the exemption for the personal property of a Qualified High Technology Company (QHTC) is repealed for tax years beginning July 1, 2021, and the definition of personal property includes computer software incorporated into a machine or other equipment from the same date. OTR names other forms rolling stock filers may need: the Corporation Franchise Tax Return (D-20), the Employer/Payor Withholding Tax Quarterly Return (FR-900Q) and the Personal Property Tax return (FP-31).
Who needs to file FP-34?
The rolling stock return is for every car company, mercantile company, corporation or individual that owns or leases stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars or other similar cars run over or upon the lines of any railroad or terminal company in the District of Columbia. The instructions quote D.C. Official Code § 47-1512(c)(3)(A) for this rule.
Exclusion: the quoted rule does not cover railroad, parlor-car and sleeping car companies described in paragraphs (1) and (2) of that subsection.
Other conditions in the instructions:
- You must have a Taxpayer Identification Number: a Federal Employer Identification Number (FEIN) issued by the IRS or a Preparer Tax Identification Number (PTIN). Apply before completing the return.
- New entities starting business operations in the District must register on MyTax.DC.gov by completing Form FR-500; OTR no longer registers businesses for personal property tax automatically when an FP-34 is filed.
- Filers who stop operating and no longer need to file select the "final return" option, and OTR then cancels the filing requirement.
For questions about which other DC forms you may need, OTR points to MyTax.DC.gov or its Customer Service Administration at 202-727-4TAX (4829).
When to file FP-34
The FP-34 return must be filed with OTR by July 31 following the calendar year being reported. If the due date falls on a Saturday, Sunday or legal holiday, the return and payment are due the next business day.
The rolling stock tax is payable in full at the time prescribed for filing the return. Returns and payments not received by the due date accrue penalties and interest as required by District law; OTR also describes additional penalties for negligence, fraud and substantial valuation misstatements.
After the original return is filed, you can amend it on MyTax.DC.gov. When business operations end, select the "final return" option so OTR can cancel your filing requirement. The instructions give no processing time.
Documents you need
- FP-34 Rolling Stock Schedule, completed and attached to the return; the instructions say you must complete and attach it when filing.
- A Taxpayer Identification Number: an FEIN issued by the IRS or a PTIN; the instructions say to apply for it before completing the return.
- Form FR-500 business registration on MyTax.DC.gov, for new entities starting business operations in the District; OTR no longer registers businesses automatically when an FP-34 is filed.
- For online payment: bank account details stored in your MyTax.DC.gov account for ACH debit, or a Visa, MasterCard, Discover or American Express card. Foreign bank accounts are not allowed for business ACH debit.
How to fill out FP-34
Log in to MyTax.DC.gov
Have your MyTax.DC.gov account ready, because the return is filed and paid there. Make sure you have your FEIN or PTIN and use the business or trade name registered with OTR.
Enter railroad and car class
On the FP-34 Rolling Stock Schedule, Column A: the name of each railroad over which cars were operated in the District of Columbia. Column B: the class of cars. Column C: the reporting marks.
Enter cost and value per car
Column D: the average original cost per car. Column E: the average present value per car. Both are entered in whole dollars.
Enter the mileage columns
Column F: aggregate miles traveled on each line of railroad in the District. Column G: aggregate miles per car per day in the District. Column H: mileage reported by railroads. Complete the total mileage row.
Enter miles by class on line 1
On the Tax Computation Worksheet, line 1, enter the miles traveled in the District (from Column F) for each class: fruit, meat, refrigerator; hopper, oil, tank, dump, coal; furniture, other; box, stock.
Apply the rate per mile
Line 2 prints the rate per mile for each of the four classes. Use the printed rates without changing them.
Figure assessed value on lines 3 and 4
Line 3: multiply line 1 by line 2 for each class. Line 4: add the four columns of line 3 for the total assessed value.
Subtract the exclusion for taxable value
Line 5: subtract the exclusion printed on the worksheet. Line 6: enter the taxable value, line 4 minus line 5.
Calculate the tax due
Line 7 shows the tax rate printed on the worksheet. Line 8: multiply line 6 by line 7 to get the tax due.
Add penalty and interest if late
Lines 9 and 10: enter any penalty and interest. They apply when the return or payment is not received by the due date.
Total the payment on line 11
Line 11 is the total of tax, penalty and interest, due at the time of filing. The worksheet notes that a small tax balance below a stated minimum requires no payment.
Review and download the completed PDF
Check each column and line against your records and the attachment rule. Download or print the completed PDF from FillingPDF, then file and pay on MyTax.DC.gov as described under How to submit.
How to submit FP-34
OTR accepts the FP-34 only electronically through your MyTax.DC.gov account: since January 1, 2019 there is no paper filing or payment option.
- File online: log in to MyTax.DC.gov, complete the return and attach the FP-34 Rolling Stock Schedule. Your username is your electronic signature. After a successful submission you can print the return.
- Pay by ACH debit: for taxpayers signed up for MyTax.DC.gov; there is no fee, and bank details are stored in the online account. Foreign bank accounts are not allowed for business ACH debit, and the District does not support International ACH Transactions (IATs). Allow 1-3 business days if you change banking information.
- Pay by credit or debit card: Visa, MasterCard, Discover or American Express; a fee is charged and paid to the District's card service provider.
- Amend or close: on MyTax.DC.gov, open the railroad tangible personal property account, go to the period, select View or Amend Return, then Amend. For a closing return, select the final return option.
Use the same business or trade name you registered with OTR, or processing may be delayed. For account questions 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. For payment options call the E-Services Unit at 202-759-1946 or email [email protected].
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Planning to mail the return or a check; the instructions say there is no paper filing or payment option and the return must be filed and paid electronically.
- Filing without the FP-34 Rolling Stock Schedule; the instructions say you must complete and attach it to the return.
- Using a business or trade name different from the one registered with OTR, which causes processing delays with returns and payments.
- Assuming filing an FP-34 registers a new business for personal property tax; new entities must register on MyTax.DC.gov with Form FR-500.
- Paying by ACH debit from a foreign bank account, which is not allowed for business ACH debit.
- Submitting an electronic payment that will not clear; a fee is charged when the financial institution returns it to OTR.
- Missing July 31 without allowing for weekends or holidays, or paying late; penalties and interest accrue on late returns and payments.
- Not selecting the "final return" option when business operations end, so the filing requirement is not cancelled.
Frequently asked questions
What is the FP-34 rolling stock tax return?
The FP-34 is the District of Columbia return for the rolling stock tax, filed with the Office of Tax and Revenue. It reports the miles traveled in DC by railroad cars such as tank, refrigerator and stock cars, and computes the tax due from the schedule and worksheet printed in these instructions.
Who has to file the FP-34 in DC?
Every car company, mercantile company, corporation or individual that owns or leases stock, furniture, fruit, refrigerator, meat, oil, tank or similar cars run on railroad or terminal company lines in DC. Railroad, parlor-car and sleeping car companies described in paragraphs (1) and (2) of D.C. Official Code § 47-1512(c) are excluded.
When is the FP-34 due?
By July 31 following the calendar year being reported. If July 31 falls on a Saturday, Sunday or legal holiday, the return and payment are due the next business day. The tax is payable in full when the return is filed.
Can I mail the FP-34 to OTR?
No. The instructions say the return must be filed and paid electronically and that there has been no paper filing or payment option since January 1, 2019. Log in to your MyTax.DC.gov account to file and pay, then print the return after submitting.
How do I pay the rolling stock tax?
Pay on MyTax.DC.gov by ACH debit, which has no fee, or by Visa, MasterCard, Discover or American Express, which carries a fee paid to the card service provider. Foreign bank accounts cannot be used for business ACH debit. Contact the E-Services Unit at 202-759-1946 with payment questions.
How do I amend an FP-34 I already filed?
Amend it on MyTax.DC.gov. Select the railroad tangible personal property account, go to the period where the return was filed, choose View or Amend Return, then select Amend at the top of the screen to open the return and key in the changes.
What if I stop operating and no longer need to file?
Select the "final return" option when you file. OTR will then cancel your filing requirement. The instructions do not describe any other closing step for the FP-34 itself.
Do I need to register my business before filing the FP-34?
New entities starting business operations in DC must register on MyTax.DC.gov by completing Form FR-500, because OTR no longer registers businesses for personal property tax automatically when an FP-34 is filed. You also need an FEIN or PTIN.
Can I fill out the FP-34 schedule and worksheet on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or pay the return; you file and pay through your MyTax.DC.gov account with OTR.
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