District of Columbia – Taxpayer may include distributive share of unitary pass-through apportionment factors in corporate tax apportionment formula

June 2014


On March 11, 2014, the D.C. Office of Administrative Hearings determined on a summary judgment motion that a separate filing taxpayer was allowed to use the apportionment factors of its controlled pass-through entity when calculating its own District corporate franchise tax apportionment.
Separate company taxpayers that excluded unitary pass-through apportionment from their factors may consider whether refunds are available consistent with this ruling. Additionally, taxpayers under the District’s combined filing regime (effective starting in tax years after 2010) may have similar opportunities.

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