District of Columbia – Additional month extension to file combined returns

The District of Columbia’s Office of Tax and Revenue finalized regulations providing that calendar and fiscal year taxpayers that are members of a combined group will receive an automatic 7-month extension to file their combined report to the extent an extension was requested before the original due date. Accordingly, a calendar year taxpayer filing a combined report in the District that requested an extension on or before March 15, 2013, has until October 15, 2013, to file its combined report.  [Office of Tax and Revenue Notice, 7-Month Extension for Combined Reporting Filers (8/2/13)]

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