The FR-467E Cigarette Wholesaler Quarterly Report Instructions booklet explains how licensed cigarette and roll-your-own (RYO) tobacco wholesalers complete Form FR-467E for the District of Columbia Office of Tax and Revenue (OTR). It is one of the DC tax resources for wholesalers, and the booklet states that the return itself must be filed and paid electronically at MyTax.DC.gov. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official booklet is published by OTR.
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What is FR-467E?
The FR-467E Cigarette Wholesaler Quarterly Report is the District of Columbia return on which licensed wholesalers list, by Brand Family, the cigarettes and roll-your-own (RYO) tobacco stamped for DC during the preceding calendar quarter. The OTR booklet gives the instructions for completing it.
The Office of Tax and Revenue (OTR), part of the Office of the Chief Financial Officer, collects the report under the Tobacco Product Manufacturer Tax Return; Reserve Fund Complementary Procedures Act of 2004 and DC Code Sections 7-1801.02 and 7-1803.05. It supports DC's directory of compliant manufacturers and brands: brands missing from that directory are deemed contraband and subject to seizure and forfeiture.
FR-467E applies to all brands of cigarettes and is filed quarterly. The booklet distinguishes it from FR-467, the monthly report that applies only to cigarettes from manufacturers that are not Participating Manufacturers under the Tobacco Master Settlement Agreement. It also lists other forms a wholesaler may need: FR-1000Q (Tobacco Products Excise Quarterly Tax Return), D-20 (Corporation Franchise Tax Return), FR-900Q (Employer/Payor Withholding Tax Quarterly Return) and FP-31 (Personal Property Tax).
This is not a property tax return, even though FP-31 is named in the booklet as a separate form. The booklet is for instructions only and includes a specifications document for importing line items from Excel.
Who needs to file FR-467E?
Licensed DC cigarette and roll-your-own (RYO) tobacco wholesalers must file Form FR-467E on a quarterly basis. The booklet cites the Tobacco Product Manufacturer Tax Return; Reserve Fund Complementary Procedures Act of 2004 and DC Code Sections 7-1801.02 and 7-1803.05 as the basis.
Conditions that apply before you file:
- You must be registered with OTR and with the Department of Licensing and Consumer Protection (DLCP) through Form FR-500, Combined Registration Application for Business DC Taxes/Fees/Assessments.
- Your Taxpayer Identification Number (TIN) must be registered and active with DC, and you must have a TIN. The booklet advises applying for an FEIN from the IRS before completing the return.
- You need a MyTax.DC.gov login. The person who registers becomes the account Administrator.
You must file even if you had no receipts in a given period. Wholesalers that report only on the monthly basis for cigarettes from non-Participating Manufacturers use Form FR-467; FR-467E covers all brands instead.
When to file FR-467E
File FR-467E no later than 20 calendar days after the end of each calendar quarter. The due dates are January 20, April 20, July 20 and October 20 of each year.
If a due date falls on a Saturday, Sunday or legal holiday, the return and any payment are due the next business day. You must file a return even if you had no receipts.
Keep the supporting material and records used to complete the report for 5 years from the due date or the filing date, whichever is later. Tax on RYO tobacco is reported and paid separately on Form FR-1000Q, on or before the 21st day following the quarter being reported.
Documents you need
- Form FR-500, Combined Registration Application for Business DC Taxes/Fees/Assessments: registration with OTR and DLCP must be completed before you file FR-467E.
- The OTR-provided locked Excel worksheet (.xlsx), only if you load line items by import instead of keying them on MyTax.DC.gov.
- Invoices, purchase agreements, packaging or labeling materials and shipping documents: use them to identify the manufacturer, seller and first importer; keep them for 5 years and provide them to OTR on request.
How to fill out FR-467E
Register and log in to MyTax.DC.gov
Complete Form FR-500 registration, make sure your TIN is active, and sign up for a MyTax.DC.gov login. Do not enter a TIN when creating the web login.
List each Brand Family in Column A
On lines 1-12, enter the Brand Family name for each brand of cigarettes or RYO tobacco sold. A Brand Family covers all styles sold under the same trademark.
Enter cigarette counts in Column B
For each Brand Family, enter the number of individual cigarettes stamped with a DC tax stamp during the quarter. Counts must be positive numbers.
Enter RYO stick equivalents in Column C
For RYO tobacco, enter the equivalent number of individual cigarettes using .09 ounces of RYO tobacco as one cigarette.
Identify manufacturer, seller and importer
In Columns D-F on lines 1-12, give as much information as possible from invoices and shipping documents to identify the manufacturer, the seller and the first importer (if foreign-made), with the address for each.
Total the quarter on line 13
In Column B enter the total individual cigarettes sold for lines 1-12. In Column C enter the total RYO stick equivalent sold during the quarter.
Use the Excel import if you prefer
Start in Column 1, Row 2 of the OTR worksheet, with up to six columns per row: Brand Family, cigarettes stamped, RYO equivalent, manufacturer, seller and first importer. The limit is 36,000 rows.
Review and download the completed PDF
Check every line and total. Your MyTax.DC.gov username is your electronic signature when you file there. Download or print the completed PDF from FillingPDF and keep it with your records.
How to submit FR-467E
FR-467E is filed and paid electronically through the MyTax.DC.gov web portal; the booklet names no paper channel.
- Online filing: Log into MyTax.DC.gov, open your cigarette/other tobacco account, select File Return for the period (labeled "Multiple Returns"), and choose FR-467E Wholesaler Quarterly Report. Answer the preliminary questions, then enter line items by hand or use Import.
- Excel import: Choose the Excel worksheet OTR provides (.xlsx only), select Import, and check the populated table. Values that did not import can be keyed manually before you submit. The upper limit is 36,000 rows.
- Payment: The booklet says payment must also be electronic. The District does not support International ACH Transactions (IATs); see the Electronic Funds Transfer (EFT) Payment Guide at https://otr.cfo.dc.gov/fr/publication/eft-guide/.
- Help: OTR Customer Service, 202-727-4829. For portal and import issues, the e-Services Unit at (202) 759-1946 or [email protected].
Use the business or trade name you registered with OTR, or processing may be delayed. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering a negative number in Number of Cigarettes Stamped (Sticks) or RYO Equivalent Stick Count; both fields must be positive numeric values and a negative entry causes an error.
- Not filing because you had no receipts; the booklet says you must file a return even then.
- Filing under a business or trade name different from the one used when registering with OTR, which causes processing delays with returns and payments.
- Filing before completing Form FR-500 registration with OTR and DLCP, or without an active TIN registered with DC.
- Uploading anything other than an .xlsx file, or renaming the worksheet, which triggers the unsupported file format and invalid worksheet errors.
- Counting RYO tobacco by weight instead of converting it to equivalent sticks at .09 ounces per cigarette.
- Discarding invoices and records before 5 years from the due date or filing date, whichever is later.
- Paying through an International ACH Transaction, which DC does not support; a foreign address does not by itself make a payment an IAT.
Frequently asked questions
What is Form FR-467E?
FR-467E is the DC Office of Tax and Revenue's Cigarette Wholesaler Quarterly Report. Licensed wholesalers use it to list, by Brand Family, the cigarettes and RYO tobacco stamped for DC during the previous calendar quarter, including manufacturer, seller and first importer details where known.
When is FR-467E due?
No later than 20 calendar days after each calendar quarter ends: January 20, April 20, July 20 and October 20. If the date falls on a weekend or legal holiday, the return and payment are due the next business day.
Can I file FR-467E by mail?
The booklet says the return must be filed and paid electronically and that you file by accessing MyTax.DC.gov. It names no mailing address or paper option, so use the portal.
Is FR-467E a DC property tax form?
No. FR-467E is a quarterly tobacco wholesaler report. The booklet lists FP-31, Personal Property Tax, as a separate form that cigarette wholesalers may also need to file.
How do I convert RYO tobacco to sticks on FR-467E?
Count .09 ounces of RYO tobacco as one cigarette. This is the loose tobacco equivalent to one cigarette defined by the Tobacco Master Settlement Agreement, and the converted count goes in Column C.
Do I have to file if I had no sales this quarter?
Yes. The booklet states that you must file a return even if you had no receipts. Filing is required for every quarter whatever the activity, so confirm the return is submitted by the due date.
What is the difference between FR-467 and FR-467E?
FR-467 is the monthly report for cigarettes from manufacturers that are not Participating Manufacturers under the Tobacco Master Settlement Agreement. FR-467E is the quarterly report that covers all brands of cigarettes.
Can I fill out FR-467E online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file or pay the return and is not affiliated with OTR; you file through MyTax.DC.gov.
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