2023 Washington DC Tax Deadlines

• JAN 31: Send 1099s to contractors and W2s to employees. 1099-MISC for nonemployee compensation must also be e-filed to IRS on this date.
• JAN 31: File Form 8809 for a 30-day extension to file W2s and 1099-MISC for nonemployee compensation.
• JAN 31*: Send 1095-B and 1095-C forms to employees.
• JAN 31*: Claim R&D Tax Credits on Form 941, and file annual Federal Unemployment Tax Act (FUTA) return on Form 940 .
• MAR 1: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due if paper-filing (due April 1 if e-filing). File Form 8809 for a 30-day extension.
• MAR 1: Delaware Annual Franchise. Report filing deadline: Pay a minimum of $400, which increases if you have significant funding. Use the Kruze Delaware Franchise Tax calculator to estimate how much you owe, but work with your CPA to get the exact amount.
• MAR 2: IRS 30-day automatic extension: provide Form 1095-B and Form 1095-C to employees.
• MAR 31: Payment for the first half of the Real Property Tax Bill is due on this deadline.
• MAR 31: IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (e-file).
• MAR 31: 1099s and W2s must be e-filed with the IRS by this due date.
• APR 18*: C Corp Form 1120 Tax Return due. Can extend to October 16*.
• APR 18*: File the R&D Tax Credit Form 6765 with your tax return. Can extend to October 16*.
• APR 18*: DC Corporate Franchise Tax Return Form D-20 original due date. Can be extended to October 16*.
• APR 18*: Q1 DC Estimated Tax Form D-20ES due.
• APR 18*: Federal Quarterly Estimated Tax first installment.
• APR 30: Claim R&D Tax Credits on Form 941.
• JUN 1: Delaware Quarterly Estimated Franchise Tax. Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000)
• JUN 15: Q2 DC Estimated Tax Form D-20ES due.
• JUN 15: Federal Quarterly Estimated Tax second installment.
• JULY 31*: Claim R&D Tax Credits on Form 941 .
• SEP 1: Delaware Quarterly Estimated Franchise Tax. Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• SEP 15: Payment for the second half of the Real Property Tax Bill is due.
• SEP 15: Q3 DC Estimated Tax Form D-20ES due.
• SEP 15: Federal Quarterly Estimated Tax third installment.
• OCT 16*: C Corp Form 1120 Tax Return final due date if extension was filed.
• OCT 16*: DC Corporate Franchise Tax Return Form D-20 final due date if extended.
• OCT 31*: Claim your R&D Tax Credits on Form 941.
• DEC 1: Delaware Quarterly Estimated Franchise Tax. Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• DEC 15: Q4 DC Estimated Tax Form D-20ES due.
• DEC 15:  Federal Quarterly Estimated Tax fourth installment

*Note: Since April 15 is on a Saturday in 2023 and April 17 is Emancipation Day, a holiday recognized in the District of Columbia, the federal tax deadline has been moved to April 18. Normally, when the tax deadline is on weekend or holiday, the deadline is moved to the next business day. The federal extension deadline for 2023  is October 16, since October 15 falls on a Sunday. 

How Much Does a Startup Tax Return Cost? Try Kruze Consulting’sTax Preparation Pricing Tool.

If your Delaware C-Corp Washington DC funded startup needs tax helpcontact us today!

WASHINGTON DC, STARTUPS AND TAXES

Washington DC offers a strong startup ecosystem that’s both supportive and diverse, with a highly educated population. A report from BuiltIn noted that 10 DC tech companies raised a total of more than $2.4 billion in VC funding in 2021. Founders can take advantage of lower costs and available talent, and venture capital dollars are increasingly available, making the city a popular choice for entrepreneurs who are setting up shop.

The most important taxing authority for companies in Washington DC is: 

• The DC Office of Tax & Revenue

Delaware C-Corporations operating in Washington DC have several important tax filing and payment deadlines beyond the traditional April 18th filing date. DC franchise taxes and are due on April 18th, and can be extended to October 16th. See other important dates in the calendar below.See the other important deadlines above.

2022 Tax Deadlines for Washington DC Startups

2022 startup tax deadlines are supplied for reference purposes only, and should not be used when making decisions in 2023 or beyond. Always consult your tax professional, and see our disclaimer below.

• JAN 31: Send 1099’ s to Contractors. Send W2’s to Employees. 1099-NEC for nonemployee compensation must also be e-filed to IRS on this date.
• JAN 31: Send 1095-B and 1095-C forms to Employees.
• JAN 31: Claim Research and Development Tax Credits on Prior Year Q4 Form 941, and file annual FUTA return on Form 940.
• FEB 28: W-2 and 1099-MISC, 1099-NEC filings are due on this deadline if paper-filing (due MAR 31 if e-Filing). File Form 8809 for a 30-day extension.
• FEB 28: IRS ACA Compliance 1094-B , 1095-B 1094-C and 1095-C filings are due on this deadline (if paper-filing, due MAR 31 if eFiling). File Form 8809 for a 30-day extension.
• MAR 1: Delaware Annual Franchise Report filing deadline: Pay a min. of $400, +more if you have significant funding.
• MAR 31: Payment for the first half of the Real Property Tax Bill is due.
• APR 15: DC Corporate Franchise Tax Return Form D-20 original due date. Can be extended to OCT 15.
• APR 15: Q1 DC Estimated Tax Form D-20ES due.
• APR 15: C Corp Form 1120 Tax Return deadline. Can extend to OCT 15 with submission of form 7004.
• APR 15: File the R&D Tax Credit Form 6765with your tax return. Can extend to OCT 15 as mentioned above.
• APR 15: Federal Quarterly Estimated Tax 1st installment.
• APR 29: Claim R&D Tax Credits on Q1 Form 941.
• JUN 1: Delaware Quarterly Estimated Franchise Tax deadline, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000).
• JUN 15: Q2 DC Estimated Tax Form D-20ES due.
• JUN 15: Federal Quarterly Estimated Tax 2nd installment.
• JUL 29: Claim R&D Tax Credits on Q2 Form 941.
• SEP 1: Delaware Quarterly Estimated Franchise Tax deadline, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• SEP 15: Federal Quarterly Estimated Tax 3rd installment.
• SEP 15: Payment for the second half of the Real Property Tax Bill is due.
• SEP 15: Q3 DC Estimated Tax Form D-20ES due.
• OCT 15: C Corp Form 1120 Tax Return final due date if extension was filed.
• OCT 15: DC Corporate Franchise Tax Return Form D-20 final due date if extended.
• OCT 31: Claim your R&D Tax Credits on Q3 Form 941.
• DEC 1: Delaware Quarterly Estimated Franchise Tax, Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• DEC 15: Federal Quarterly Estimated Tax 4th installment.
• DEC 15: Q4 DC Estimated Tax Form D-20ES due.
• ROLLING: Renew your business license annually.