District of Columbia Year 2000 Services Agreement
Description
How to fill out Year 2000 Services Agreement?
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FAQ
Generally, an unincorporated business, with gross income (Line 11) more than $12,000 must file a D 30 (whether or not it has net income).
A return must be filed by an unincorporated business if its gross income from engaging in or carrying on any trade or business in DC plus any other gross income received from DC sources amounts to more than $12,000 during the year, regardless of whether it had net income.
$250 minimum tax, if DC gross receipts are $1 million or less. $1000 minimum tax, if DC gross receipts are more than $1 million.
Generally, an unincorporated business, with gross income (Line 11) more than $12,000 from District sources, must file a D-30 (whether or not it has net income). This includes any business carrying on and/or engaging in any trade, business, or commercial activity in DC with income from DC sources.
District law defines a "business" as: ?Any trade, profession, or activity which provides, or holds itself out to provide, goods or services to the general public or to any portion of the general public, for hire or compensation in the District of Columbia.?
Generally, every corporation or financial institution must file a Form D-20 (including small businesses, professional corporations, and S corporations) if it is carrying on or engaging in any trade, business, or commercial activity in the District of Columbia (DC) or receiving income from DC sources.