The District of Columbia Statement or Plan of Conversion of Domestic Foreign Filing Entity is a document that must be submitted to the Office of Tax and Revenue (OR) of the District of Columbia. It is used to convert a domestic entity into a foreign entity, allowing the entity to do business in the District of Columbia without having to pay taxes. The statement must include the name of the domestic entity, the name of the foreign entity, the jurisdiction of the foreign entity, the address of the foreign entity, and the effective date of the conversion. The statement must be signed by all the members of the domestic entity, and it must be delivered to the OR for approval. There are two types of District of Columbia Statement or Plan of Conversion of Domestic Foreign Filing Entity: the Domestic Entity Conversion Statement and the Foreign Entity Conversion Statement. The Domestic Entity Conversion Statement is used to convert a domestic entity into a foreign entity, and the Foreign Entity Conversion Statement is used to convert a foreign entity into a domestic entity.