Form FR-500 is the Combined Registration Application every new business uses to open a tax account with the District of Columbia’s Office of Tax and Revenue (OTR), and the fastest way to file it is through the MyTax.DC.gov portal, which typically processes online registrations within a few business days.1Office of Tax and Revenue. New Business Registration The same filing also registers you with the Department of Employment Services (DOES) for unemployment insurance, so both agencies are handled in one submission.
DC law requires anyone engaged in a trade, business, or profession subject to District taxes to register before starting operations. That includes sole proprietors, partnerships, LLCs, corporations, and nonprofits.2D.C. Law Library. District of Columbia Code 47-1805.02 – Returns – Persons Required to File There is no fee to file the form itself.
What to Have Ready Before You Start
Pulling these items together first prevents the kind of stop-and-start that stalls an application halfway through.1Office of Tax and Revenue. New Business Registration
- Your Federal Employer Identification Number (FEIN). Sole proprietors without one can use an SSN or ITIN instead.3MyTax.DC.gov. How to Register a New Business (Form FR-500)
- Your legal form of business: sole proprietorship, partnership, LLC, corporation, or nonprofit.
- Your legal business name, any trade name, and the physical address of every DC location where you’ll collect sales tax.
- Names, titles, home addresses, and SSNs or ITINs for the proprietor, all partners, or principal officers. DC requires an identifying number for every officer listed.
- The date your business began or will begin in DC. This sets the start of your tax obligations.
- Your NAICS code — the industry classification code that best fits your primary activity. The form includes a list, or you can look it up on the Census Bureau’s NAICS site.4Office of Tax and Revenue. Combined Registration Application for Business DC Taxes/Fees/Assessments
- Supporting documents: Articles of Incorporation for corporations, Articles of Organization for LLCs, and a Certificate of Trade Name Registration if you’re using a trade name.
Check for a DLCP License First
OTR’s own guidance tells you to visit the Department of Licensing and Consumer Protection (DLCP) before completing the FR-500 to find out whether your business type needs a DC business license. If it does, you get that license first, file the FR-500, then return to DLCP to finalize the license using your new tax registration.1Office of Tax and Revenue. New Business Registration Doing these steps out of order can leave DLCP asking for a tax registration that references a license you haven’t yet obtained.
Filling Out the Form
The FR-500 is divided into six parts, and you only complete the parts that apply to your business.4Office of Tax and Revenue. Combined Registration Application for Business DC Taxes/Fees/Assessments
Part I: General Information
This is the section every filer completes. It collects your FEIN (or SSN/ITIN), legal name, trade name, addresses, phone, NAICS code, start date, and the reason for the application — commonly a new entity, a change in business structure, or acquisition of an existing business. You add each officer, partner, or the sole proprietor by clicking “New/Edit Officer” and entering their name, title, home address, and SSN or ITIN.3MyTax.DC.gov. How to Register a New Business (Form FR-500) Everyone with a responsible role should be listed; OTR uses this to identify who is personally accountable for the entity’s tax obligations.
Part II: Franchise Tax
Complete Part II if your corporation or unincorporated business earns DC-source income. It asks about your business activity, whether you maintain an office or warehouse in DC, whether you perform services in the District, and your taxable year-end. An unincorporated business with $12,000 or less in gross DC income doesn’t owe franchise tax, but registration is still required if you’re conducting business in the District.5Office of Tax and Revenue. 2024 D-30 Unincorporated Business Franchise Tax Instructions
Part III: Employer Withholding
If you’ll pay wages to anyone working in DC, complete Part III.6D.C. Law Library. District of Columbia Code 47-1812.08 – Withholding of Tax You’ll report your estimated number of employees, how many are DC residents, when you expect to begin paying wages, and whether you withhold for retirement accounts. Household employers who pay domestic workers register here too and need an FEIN.7Office of Tax and Revenue. Withholding Tax Forms
Part IV: Sales and Use Tax
Part IV sets up your sales tax account if you sell taxable goods, digital products, or services in DC. Indicate whether you’re filing for sales tax, use tax, or both, whether you hold a resale certificate, and whether you sell cigarettes (which carry separate licensing). List every DC location where you’ll collect sales tax.
Parts V and VI: Specialty Taxes and Unemployment
Part V covers narrow registrations — personal property tax, the ballpark fee, tobacco excise tax, and several healthcare facility assessments. Most new businesses skip it. Part VI handles unemployment compensation tax through DOES and collects business details and employment projections for that agency.
Submitting the Form
MyTax.DC.gov is OTR’s preferred channel. The portal walks you through each part, lets you upload your Articles of Incorporation, Articles of Organization, or trade name certificate, and generates an electronic confirmation number once you submit. Save that number as proof of filing.1Office of Tax and Revenue. New Business Registration
If you prefer paper, download and print the FR-500, complete and sign it, and mail it to:
Office of Tax and Revenue
Customer Service Administration
1101 4th Street, SW, Suite W270
Washington, DC 200248Office of Tax and Revenue. Contact OTR
Use a tracked mailing method. Paper applications take longer than online submissions because OTR manually verifies the information against federal and local databases.
What You Get Back
Online registrations are generally processed within a few business days. Once approved, OTR mails you a Notice of Business Tax Registration listing your assigned DC tax account numbers for each tax type you registered for — franchise tax, withholding, sales tax, and any others.
Keep that notice. DLCP and other District agencies will ask for it when you apply for licenses or permits, and the account numbers on it are what you’ll use to file your periodic tax returns.
If You Skip Registration
Operating in DC without filing the FR-500 carries real cost. Under DC Code § 47-1805.02, anyone conducting a taxable business without first registering faces a criminal fine of up to $500 and a civil penalty of $50 for every day the failure continues.2D.C. Law Library. District of Columbia Code 47-1805.02 – Returns – Persons Required to File A month late adds up to $1,500 in civil penalties, on top of the criminal exposure.
The consequences reach further through DC’s Clean Hands law, which blocks individuals and businesses from receiving city-issued licenses, permits, contracts, and grants if they owe more than $1,000 in taxes, fees, fines, or penalties to OTR or DOES, or have unfiled District tax returns.9Office of Tax and Revenue. Certificate of Clean Hands Registering through the FR-500 and staying current on your filings preserves your Clean Hands status, and when you need a Certificate of Clean Hands for a license or contract, OTR issues it through MyTax.DC.gov once you have no outstanding obligations.