D30: What Is A Designated Agent

Are you trying to complete an Unincorporated Franchise Tax Return, also known a D30? A D30 is used to report your rental income to the District and then pay the associated tax. If the answer is yes, you may have come across the Designated Agent fields, which ask for the Designated Agent’s Name and Tax Id. You are probably wondering what this is or thinking it is your Registered Agent.

 

So, what is a Designated Agent?

 

The District of Columbia Municipal Regulations defines a Designated Agent as: 

 

In the event that there are two or more taxpayer members of a combined group, as a filing convenience, and without changing the respective liability of the group taxpayer members, the taxpayer members of a combined group shall designate one taxpayer member of the combined group to file a single return in the form and manner prescribed by the Chief Financial Officer, in lieu of filing their own respective returns. The designated agent shall be the taxpayer member of the combined group that is either the common parent or, where there is no such common parent or the parent is not a taxpayer member of the combined group, the taxpayer member of the combined group that has the greatest District business activity during the first year that the combined report is required to be filed, as measured by the total of the District factors, payroll, sales, and property for that year. (DCMR Title 9, Chapter9-1, Section 9-168)

 

RentJiffy is my Registered Agent. Should I put RentJiffy’s information here?

 

If you’ve hired RentJiffy as your Registered Agent, please understand that a Registered Agent is not the same as a Designated Agent. So the answer is no, you can not put RentJiffy as your Designated Agent. 

 

As your Registered Agent, we accept certain legal servings, legal notices, and official notices known as “service of process” on your behalf. The Designated Agent is a tax role, and Registered Agents do not have a part in your tax filings.



For further information on this subject, you should seek the counsel of your tax advisor/preparer OR contact the Business Tax Division of the District of Columbia Office of Tax and Revenue at 202-727-4829. RentJiffy is not a tax service provider and therefore can not provide tax advice or counsel.

 

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