2017 FP-31

District of Columbia (DC)

Personal Property Tax
Forms and Instructions

District of Columbia

electronic Taxpayer Service Center

The following forms are provided in this booklet:
FP-31 Personal Property Tax Return
FP-31P Payment Voucher
FP-129A Extension of time to file a DC Personal Property Tax Return

FP-31 (REV. 02/16)

General Instructions for FP-31
________________________________________
Companies. FR-399 includes information on filing
Who must file a FP-31? QHTC claims for a refund of personal property tax and
Generally, every individual, corporation, partnership, executor,
the schedules to use for exempt QHTC property. (For
administrator, guardian, receiver, trustee (every entity) that
additional information, visit our web site:
owns or holds personal property in trust must file a District of
www.taxpayerservicecenter.com).
Columbia (DC) personal property tax return, Form FP-31. This
includes entities located in the District and those that, by legal You are a qualified supermarket under DC Official
definition, are located in the District. This includes property: Code 47-3801(2), have otherwise been subject to
used or available for use in DC in a trade or business, personal property tax for less than 10 years, and have
whether or not operated for profit; and applied for and received a certificate of eligibility for
kept in storage, held for rent or lease or similar the exemption from the Office of the Mayor. See DC
business arrangement with third parties, government Code 47-3802(c)(1).
agencies or non-profit entities.

NOTE: By definition, you are engaged in a trade or business if

Simplified filing for those with remaining
you are carrying on the affairs of a trade, business, profession, cost of $225,000 or less
vocation, rental of property, or any other activity, whether or not
operated for profit or livelihood. Construction companies doing To determine if your personal property remaining cost
business in DC at any time during the tax year must apportion (current value) is $225,000 or less, do the following:
the remaining cost (current value) of tangible personal property Complete page 1 of the Form FP-31, except for Fill in
as of July 1, 2016, by the number of days their tangible personal if remaining cost is $225,000 or less oval;
property was physically located in the District.
Complete page 2 of Form FP-31, lines 1-8;
Who is exempt from paying Personal Complete Schedule A on page 3 even if remaining cost
Property Tax? is $225,000 or less;
You are exempt from paying if:
Your remaining cost (current value) is $225,000 or Complete page 1 of the Form FP-31, shading the oval
less; for Fill in if remaining cost is $225,000 or less oval;

You are a non-profit organization. If the tangible Sign the return; and
personal property of an Internal Revenue Code (IRC)
501(c)(3) organization has received a certificate of Send the return to the OTR.
exemption from the DC Office of Tax and Revenue ________________________________________
(OTR), it is exempt from the personal property tax. Which other DC personal property tax
Note: Any personal property used for activities that forms may be filed?
generate unrelated business income subject to tax under Railroad Tangible Personal Property Return, Form FP-32;
IRC 511 is not exempt from the personal property tax.
Railroad Company Report, Form FP-33; and
If you are an IRC 501(c) (3) organization and would like
a DC application for exemption (form FR-164), please Rolling Stock Tax Return, Form FP-34
visit our website at www.taxpayerservicecenter.com or
call (202) 442-6546. When are your taxes due?
You must file your return (FP-31, FP-31P or FP-129A) by July 31, 2016.
You pay DC Gross Receipts Tax, Distribution Tax, Toll
Telecommunication Service Tax or Commercial Mobile Please file the original signed return(s).Do not send a photocopy.
Service Tax.
How to file your return
You are a Qualified High Technology (QHTC). A Send the FP-31 or PF-31P:
QHTC is exempt from personal property tax for ten By mail with a payment to: Office of Tax and Revenue
years from the date of purchase for qualified tangible PO Box 96183
personal property purchased after December 31, Washington, DC 20090-6183
2000. Qualified personal property leased to a QHTC
is also exempt from personal property tax for a period By mail without a payment to: Office of Tax and Revenue
not to exceed ten years. A QHTC claiming exemption PO Box 96144
from personal property tax must attach Form QHTC- Washington, DC 20090-6144
CERT to Form FP-31. For additional information,
see Publication FR-399, Qualified High Technology Send your FP-129A to: Office of Tax and Revenue
PO Box 96196
Washington, DC 20090-6196
-1-
________________________________________ ________________________________________
Payment Options Penalties and Interest
If the amount of the payment due for a period exceeds $5,000, OTR will charge:
you must pay electronically. A penalty of 5% per month if you fail to file a return or pay
any tax due on time. It is computed on the unpaid tax for each
Refer to the Electronic Funds Transfer (EFT) Payment Guide month or fraction of a month, that the return is not filed or the
available on the DC website at www.taxpayerservicecenter.com tax is not paid. It may not exceed an additional amount equal
for instructions for electronic payments. to 25% of the tax due;
A 20% penalty on the portion of an underpayment of taxes
Payment options are as follows: if attributable to negligence. Negligence is failure to make
Electronic check (e-check). E-check is similar to ACH debit, a reasonable attempt to comply with the law or to exercise
but it is a one-time transaction where the taxpayer provides the ordinary and reasonable care in preparing tax returns without
banking information at the time of payment instead of storing the intent to defraud.
the information. There is no fee for business e-check payments. One indication of negligence is failure to keep adequate books
eTSC does not allow the use of foreign bank accounts for and records;
business e-check. Interest of 10% per year, compounded daily, on a late
ACH Credit. ACH credit is for business taxpayers only. There payment;
is no fee charged by OTR, but the taxpayers bank may charge A one-time fee to cover internal collection efforts on any
a fee. The taxpayer directly credits OTRs bank account. The unpaid balance. The collection fee assessed is 10% of the
taxpayer does not need to be eTSC registered to use this tax balance due 90 days after the issuance of a notice of
payment type, and does not need access to the website. enforcement.
Note: When making ACH Credit payments through your bank, A civil fraud penalty of 75% of the underpayment which is
please use the correct tax type code (00400) and tax period attributable to fraud (see DC Code 47-4212).
ending date (YYMMDD).
ACH Debit. ACH debit is for registered eTSC business
taxpayers only. There is no fee. The taxpayers bank routing Special Circumstances
and account numbers are stored within their online eTSC
account. This account can be used to pay any existing liability. Amended Returns
The taxpayer gives OTR the right to debit the money from their Use Form FP-31 to file an amended personal property tax return.
bank account. eTSC does not allow the use of foreign bank Please shade the Fill in if amended return oval located below
accounts for business ACH Debit. the address area. If amending a prior year form, check our web
Credit/Debit Card. The taxpayer may pay the amount owed site at www.taxpayerservicecenter.com for the correct form. You
using Visa, MasterCard, Discover or American Express. must file a separate amended return for each year you are
You will be charged a fee that is paid directly to the Districts amending.
credit/debit card service provider. Payment is effective on the
day it is charged. The personal property tax return is considered a standalone
Check or money order. Include a check or money order, return for a single year. Any overpayment of tax for that year
payable to the DC Treasurer, with your completed return. Write cannot be used as a credit carry forward to the next year.
your Taxpayer Identification Number (TIN), either FEIN/SSN, Credits created by the amended return will be refunded upon
daytime telephone number, 2017, and FP-31 on the check written request to the Customer Service Administration (CSA)
or money order. Attach your payment to the Form FP-31P within OTR.
Payment Voucher provided in this booklet. Mail the FP-31P
with, but not attached to the FP-31 tax return to: Final Return
If you are not required to continue filing a return due to the
Office of Tax and Revenue ending of business operations, shade the Fill in if final return
PO Box 96183 oval on the return. We will then cancel your filing requirement.
Washington, DC 20090-6183 Do not use this oval to indicate the return is the final for the
period being reported.
Note: International ACH Transaction (IAT). Your payment
cannot be drawn on a foreign account. Pay by money Electronic filing instructions
order (US dollars) or credit card instead. If you request The instructions in this booklet are designed specifically for
your refund to be direct deposited into an account outside filers of paper returns. If you are filing electronically and
of the United States, you will receive a paper check. these instructions differ from the instructions for the electronic
method being used, you should comply with the instructions
appropriate for that method.

-2-
Substitute forms Filling out the form
You may file your DC tax return using a computer-prepared To aid us in processing your return, please follow these rules:
or computer-generated substitute form provided the form is
approved in advance by OTR. The fact that a software package Do not print outside the boxes.
is available for retail purchase does not mean that the substitute Use black ink.
form has been approved for use. Please contact your vendor R O B E R T S

Print in CAPITAL letters.
for further information.
Leave a space between
8 E L M

_______________________________________ words and between
words and numbers.
Getting Started
Not all items will apply. Fill in only those that do apply. If an Write 3s with a rounded
3 7 3 7

amount is zero, make no entry, leave the line blank. top, not a flat top.
Write 7s without a
All entries on the return and attachments are whole dollars middle bar.
only. Do not enter cents. Round cents to the nearest dollar. 3 x

Fill in ovals completely.
Examples:
Do not 3 or x ovals.
$10,500.50 rounds to $10,501
$10,500.49 rounds to $10,500 Do not enter cents. Round $ .00
5 7 2 0 4 00

cents to the nearest dollar.
Taxpayer Identification Number (TIN) Note: Your social security number is used for tax purposes only.
You must have a TIN, whether it is a Social Security
Number (SSN), or Federal Employer Identification
Number (FEIN)
A SSN is a valid number issued by the Social Personal Information
Security Administration (SSA). To apply for Complete the personal information as instructed using CAPITAL
a SSN, get Form SS-5, Application for a Social letters and black ink. Use one block per character, including
Security Card, from your local SSA office or online using a space between address fields. Please write clearly;
at www.ssa.gov. You may also get this form by otherwise this can delay processing your return.
calling 1-800-772-1213;

A FEIN is a valid number issued by the Internal Assembling your FP-31 return
Revenue Service (IRS). To apply for a FEIN, get Do not staple or otherwise damage the Bar Code located
Form SS-4, Application for Employer Identification in the upper right hand corner of this form or schedule(s)
Number (EIN), or get this form online at being attached;
www.irs.gov/businesses and clicking on Employer Do not cross out the tax year on the 2017 return. If you
Identification Number (EIN) under Starting a are not filing a 2017 FP-31, Personal Property Tax Return,
Business. You may also get this form by calling do not use this booklet. Request a booklet for the specific
1-800-TAX-FORM (1-800-829-3676). year you are filing by calling our Forms Center at (202)
442-6546, or visit the Customer Service Center at 1101
4th Street, SW, 2nd Floor, Washington, DC 20024. You may
Incomplete forms will delay processing also visit our website, www.taxpayerservicecenter.com for
Complete all items on the FP-31, otherwise OTR may send the prior year personal property tax returns.
return back to you for completion and resubmission.

Help us identify your forms and attachments Signature

Write your FEIN or SSN, tax period, business name and address Sign and date your return. If the return was prepared by a
on any statements submitted with the return or filed separately. tax preparer, the tax preparer must also sign the return and
The FEIN or SSN is used for tax administration purposes only. provide his or her preparer tax identification number (PTIN)
Note: The District allows submission of the FP-31 return using and telephone number. Taxpayer(s) are responsible for the
a CD. FP-31 filers must print and submit pages 1-2. All other information prepared and submitted by a paid preparer. Please
attachments must be on the CD. The CD should include a keep a copy for your records.
copy of the entire return and indicate on the CD the FEIN/SSN,
tax year and tax type. Images on the CD should be submitted Preparer Tax Identification Number (PTIN). If you are a paid
in PDF format. preparer, you are required to have a PTIN issued by the IRS.
A PTIN is a number issued and authorized by the IRS to file a
return on the taxpayers behalf.

-3-
Specific instructions Typewriters, calculators, adding and accounting machines,
copiers, duplicating equipment and similar devices;
Number of DC locations Equipment of a kind used primarily for the amusement or
A business owner of tangible personal property having multiple entertainment of the user;
locations in the District must report that property on one personal Mainframe computers capable of simultaneously support-
property tax return. Attach a separate schedule identifying tan- ing multiple transactions and multiple users, and having an
gible property for each location. Do not file separate returns for original cost in excess of $500,000, including any additional
each location. memory units, tape drives, disk drives, power supplies, cool-
ing units and communication controllers that are peripheral
Value of Tangible Personal Property You must report the re- equipment to such computers; or
maining cost (current value) of all your tangible personal property Computers used in operating industrial processing equip-
as of July 1, 2016. ment, equipment used in a computer-assisted manufactur-
Depreciation Depreciation is allowed only for the period ing system, equipment used in a computer-assisted design
of ownership from the month and year of acquisition. The or engineering system integral to an industrial process, or a
straight-line method of depreciation is the only method allowed subunit or an electronic assembly comprising a component in
in calculating the remaining cost (current value). Do not use a computer-integrated industry processing system.
accelerated depreciation methods and property lives, including
Leased Property Any tangible personal property owned by
the Accelerated Cost Recovery System.
the lessor must be reported by the lessor in Schedule A. Any
Tangible personal property (excluding qualified technological equip- tangible personal property under a Lease-Purchase Agreement
ment) reported on the return must not be depreciated in excess of or a Security Purchase Agreement, under which the lessee is
75% of its original cost. Consequently, the remaining cost (current obligated to become the owner, must be reported by the lessee
value) of all tangible personal property (excluding qualified tech- in Schedule A.
nological equipment) must be at least 25% of the original cost.
Schedules When attaching separate schedules to the FP-31,
Qualified technological equipment must be depreciated at the rate include your name, address, tax year, and the FEIN (or SSN) on
of 30% per year. It must not be depreciated in excess of 90% of each schedule.
its original cost. Consequently, the remaining cost (current value)
All items of tangible personal property owned by the business and
of qualified technological equipment must be at least 10% of the
located or having a taxable situs in DC, whether or not currently
original cost.
in use, must be reported at their remaining cost (current value)
For personal property tax years beginning July 1, 2000, and as of July 1, 2016.
thereafter, the remaining cost (current value) of qualified techno-
Schedule A: Books, DVDs and other reference material
logical equipment acquired on or before June 30, 2000, must
Report in this schedule all books and other reference material
be calculated as if depreciation at the rate of 30% per year was
such as DVDs, tapes, etc., used in the business or profession.
used beginning with the acquisition date. However, there will be
Enter the totals on page 2 of Form FP-31, Line 1 of columns
no credit granted nor refund of tax paid in earlier tax years under
A and B.
the prior depreciation rate for qualified technological equipment.
Furniture, fixtures, machinery and equipment
Depreciation rates for tangible personal property not listed in Report furniture, fixtures, machinery, equipment, and other fixed
the Depreciation Guidelines in this booklet may be obtained by assets used in the business or profession. Report the furniture,
calling (202) 727-4TAX(4829). furnishings and equipment of hotels, apartments, schools, hospi-
tals, sanitariums, rooming and boarding houses, estate property,
Use Schedule A of the Personal Property Tax Return to report all
property in storage and private dwellings that are rented furnished
depreciable property that you own which is subject to the personal
as a complete unit or as individual rooms or apartments. Enter
property tax.
the totals on page 2 of Form FP-31, Line 2 of columns A and B.
Definition of Qualified Technological Equipment Hotels and motels must also report their total number of rooms
As used here, computer means a programmable electroni- on page 1 of Form FP-31, Line C.
cally activated device capable of accepting information, apply-
Unregistered motor vehicles and trailers
ing prescribed processes to the information, and supplying the
Report on Schedule A the totals for all unregistered (not registered
results with or without human intervention, that consists of a
in DC) motor vehicles and trailers. Include the totals along with
central unit containing extensive storage, logic, arithmetic and
the totals for other tangible personal property on page 2 of Form
control capabilities.
FP-31, Line 3 of columns A and B.
Related peripheral equipment means any auxiliary machine
Other tangible personal property
(whether online or offline) designed to be placed under the control
Report on Schedule A the following tangible personal property:
of a computer and operated in conjunction with the computer.
trailers, construction equipment, special equipment mounted on
Qualified technological equipment means any computer or related a vehicle or trailer (not used primarily for the transportation of
peripheral equipment except: persons or property), boats, barges, dredges, aircraft, and other
Equipment that is an integral part of other property that is
not a computer;
-4-
tangible personal property. Enter the total original cost on page
2 of Form FP-31, Line 3, of column A and the total remaining
cost (current value) on page 2, Line 3, of column B. Owners (les-
sors) of leased property located in DC in addition to completing
Schedule A must also complete Schedule D-2, if the property is
not included in Schedule A.
Schedule B: Supplies
Report the cost of any consumable items not held for sale, such
as office and other supplies.
Office supplies include, but are not limited to, items such as
stationery and envelopes used in the business or profession.
Other supplies include, but are not limited to, wrapping and
packing materials, advertising items, sales books, fuel oil,
china, glass and silverware. Enter the totals on page 2 of
Form FP-31, Line 4 of columns A and B.
Schedule C: Dispositions of tangible personal property
Report all fixed assets that were traded in, sold, donated, dis-
carded or transferred out of a DC location during the preceding
tax year. This includes items reported on last years return that
are not reported in either Schedules A or D-2 of the current
years return.
Schedule D-1: Possession of leased property
Complete this schedule only if you are a non QHTC and had
in your possession tangible personal property under either a
rental or lease agreement or under some other arrangement
with another business or individual and the tangible personal
property is not owned by you. Any tangible personal property
in your possession under a Lease-Purchase Agreement or a
Security-Purchase Agreement which obligates you to become
the owner, must be reported in Schedule A.
Schedule D-2: Leased property in DC
Complete this schedule only if you are a non QHTC and, as lessor,
rented or leased to any business or individual, tangible personal
property under a Lease-Purchase Agreement or a Security-
Purchase Agreement under which the lessee is required to
become the owner. Any other tangible personal property owned
by you and subject to a rental or lease agreement or any other
similar arrangement is reported in Schedule A.
Complete and file the following schedules, as applicable, if you
are a QHTC amending your originally filed FP-31 return.
Schedule D-3: Purchased property and QHTCs
This schedule is used to report qualifying tangible personal
property purchased after December 31, 2000, by a certified
QHTC and used or held for use by the QHTC, or leased under a
capital lease to a certified QHTC. (This schedule is in Publication
FR-399, Qualified High Technology Companies.)
Schedule D-4: Leased property and QHTCs
This schedule is used to report qualifying tangible personal prop-
erty purchased after December 31, 2000, by a non QHTC and
leased to a certified QHTC under a capital lease. This schedule
is to be completed by the lessor of the property. (This schedule
is in Publication FR-399, Qualified High Technology Companies.)

-5-
DEPRECIATION GUIDELINES
Assets (excluding qualified technological equipment) may not be depreciated in excess of 75% of the original cost.
Qualified technological equipment may not be depreciated in excess of 90% of the original cost.
Each category includes, but is not limited to, the items listed below.

Category A: 6.67% depreciation per year ( 15 year life ) (5) Hospital and nursing home furniture, fixtures and equipment
(1) Antennas, transmitting towers, fiber optic cables, shelters, (6) Junk yard machinery and equipment
satellite dishes and repeaters (7) Meat, fruit, and vegetable packing equipment
(2) Cement gravel and sand bins (8) Meters, tickometers and automatic mailer equipment
(3) Pianos and organs (9) Music boxes
(4) Plating equipment (10) Non-registered motor vehicles (forklifts and golf carts)
(5) Safes (11) Pipe contractor machinery and equipment
(6) Watercraft, docks, slips, wharves, piers and floating equipment (12) Radio, television, telecommunications, microwave and satel-
(boats, ships, barges) lite transmitting systems (multiplexers, switches, transmitters,
receivers, telephones, fiber optic equipment, terminal equip-
Category B: 10% depreciation per year ( 10 year life ) ment)
1(1) Air conditioning equipment (compressors, ducts, package (13) Recreation, health fitness, health club, golf course and sport-
units and window units) ing equipment
1(2) Asphalt, cement and slurry plants and equipment (14) Special equipment mounted on any motor vehicle (welders,
1(3) Automobile repair shop and gasoline service station equip- compressors)
ment (15) Trailers
1(4) Automobile sales agency furniture, fixtures and equipment (16) Vending machines (cigarettes, slot, change, soft drink, food)
1(5) Bakery equipment
1(6) Banking furniture, fixtures and equipment (automatic teller Category D: 20% depreciation per year ( 5 year life )
machines) (1) Blinds, drapes and shades (used as secondary window cov-
1(7) Barber shop, beauty salon and cosmetic salon furniture, fix- ering)
tures and equipment (2) Brain scanners, CAT scanners, MRI scanners and dialysis
1(8) Bottling equipment equipment
1(9) Bowling alley equipment (3) Canvas
(10) Burglar alarm, security alarm and monitoring systems (4) Carpets over finished floor, loose carpet and rugs
(11) Catering equipment (5) Coffee makers and soda fountain equipment
(12) Clay products manufacturing equipment (6) Computers and related peripheral equipment (excluding
(13) Cold storage, ice making and refrigeration equipment qualified technological equipment)
(14) Conveyors (7) Duplicating machines, photocopiers and photographic equip-
(15) Dentists and physicians office furniture and equipment ment
(16) Department store furniture, fixtures and equipment (8) Hot air balloons
(17) Drug store furniture, fixtures and equipment (9) Outdoor Christmas decorations
(18) Emergency power generators (10) Portable toilets
(19) Fire extinguishing systems (11) Self-service laundries (washers, dryers)
(20) Garbage disposals, trash compactors and trash containers (12) Swimming pool furniture, fixtures and equipment
(21) Hotel and motel furniture, fixtures and equipment (restaurant, (13) Telephone answering equipment (beepers)
bar, meeting rooms, office rooms, lobby and other public (14) Television, stereo, radio and recorder equipment
rooms) (15) Test equipment and electronic manufacturing equipment
(22) Intercom systems (16) Wood pallets (used in warehouses)
(23) Kitchen equipment
(24) Laundry and dry cleaning equipment Category E: 30% depreciation per year ( 3 1/3 year life )
(25) Libraries (1) Qualified technological equipment
(26) Mail chutes and mail boxes
(27) Musical instruments (portable) Category F: 50% depreciation per year ( 2 year life )
(28) Office furniture, fixtures and equipment (any kind whether (1) Amusement arcade machines, pinball machines and video
modular or system furniture, desks, chairs, cabinets, shelving, games
awnings, typewriters, calculators, adding machines, files, parti- (2) Cable T.V. decoders
tions, carrels, cash registers, paper cutters, etc.) (3) China, glassware, pots, pans, serving dishes, utensils and
(29) Paper products industry machinery and equipment silverware (in service)
(30) Printing industry machinery and equipment (4) Linens (in service)
(31) Pulp industry machinery and equipment (5) Microfilms, movie films and video movie tapes
(32) Restaurant, carry out, supermarket and delicatessen furniture, (6) Small hand tools
fixtures and equipment (7) Tuxedos and uniforms (in service)
(33) Shoe repairing furniture, fixtures and equipment
(34) Signs (neon and others) Category G: No depreciation report at 100% of cost
(35) Solar panels (1) Antiques, tapestries and oriental rugs (items appreciating in
(36) Special tools (dies, jigs, gauges, molds) value)
(37) Surveying and drafting equipment (2) Chemicals
(38) Theater furniture and equipment (3) Cleaning, office and other supplies
(39) X-ray and diagnostic equipment (4) China, glassware, pots, pans, serving dishes, utensils and
(40) Wax museum (wax figures, displays, sets, barriers, rails) silverware (new in reserve)
(5) Linens (new in reserve)
Category C: 12.5% depreciation per year ( 8 year life ) (6) Oil paintings and sculptures (items appreciating in value)
(1) Building and lawn maintenance equipment (7) Paper products
(2) Car wash equipment (8) Tuxedos and uniforms (new in reserve)
(3) Construction, road paving and road maintenance equipment
(4) Fabricated metal products machinery and equipment (ma-
chine shop)

-6-
-7-
l
*170310010000*
Government of the
District of Columbia 2017 F P-31 Personal l
Property Tax Return
Print in CAPITAL letters using black ink
OFFICIAL USE ONLY
Taxpayer Identification Number (FEIN) Fill in if FEIN Vendor ID# 0000
Fill in if SSN
Tax Year beginning July 1, 2016
Business name
and ending June 30, 2017
Due Date: July 31, 2016

Business mailing address line 1

Business mailing address line 2

City State Zip Code + 4

Fill in if Amended Return Fill in if certified QHTC

Fill in if Final Return Fill in if remaining cost is $225,000 or less

Statement of personal property and computation of personal property tax

A. Kind of business or profession:

B. Number of DC locations
Consolidate reporting for all business locations in the District on one personal property tax return. Do not file
separate returns for each location. (See instructions)

C. If a hotel or motel, enter the number of rooms

D. Are you a lessee or lessor of personal property not reported in Schedule A of this return? Yes No
If Yes, complete Schedule D-1 or D-2 as appropriate. If you are a certified QHTC
complete FR-399 Schedule D-3 or D-4 as appropriate.

E. Are there other companies doing business from your address under a lease, sublease or Yes No
concession? If Yes, attach a separate schedule listing the name of each company

Office building owners must attach a list of tenants as of July 1, 2016.

Include the building address, taxpayer ID and room number.

2017 FP-31 P1
l Rev. 02/16
l
l
*170310020000*
Taxpayer name :

FEIN (or SSN):

Column A - Original Cost Column B - Remaining Cost (Current Value)

1. Books, DVDs and other Dollars (Round cents to the nearest dollar) Dollars (Round cents to the nearest dollar)
reference material (from
Schedule A) $ .00 $ .00
2. Furniture, fixtures, machinery
and equipment (from
Schedule A) $ .00 $ .00
3. Unregistered motor vehicles,
unregistered trailers and other
tangible personal property
(from Schedule A) $ .00 $ .00
4. Supplies (from Schedule B) $ .00 $ .00
5. Total original cost of tangible
personal property (Add Lines
1 through 4, Column A) $ .00
6. Remaining cost (Current Value) of personal property
(Add Lines 1 through 4, Column B) $ .00

7. Deduct: Exclusion
$ 2 2 5 0 0 0 .00
8. Taxable
remaining cost (current value) of personal property (Line 6 minus Line 7). If Line
7 is equal to or greater than Line 6, make no more entries, sign below and mail) $ .00
TAX RATE ($3.40 per hundred) X .0340
9. TAX (Line 8 amount multiplied by .0340 tax rate) $ .00

10. Tax paid (if any) with FP-129A, request for extension of time to file $ .00

11. Balance due (Line 9 minus Line 10) $ .00

12. Penalties (See instructions) $ .00

13. Interest (See instructions) $ .00

14. Total - balance due, penalties and interest (Add Lines 11, 12 and 13) $ .00

15. Amount paid with this return

$ .00

16. Unpaid balance (If any)

$ .00

17. Overpayment (If any)

$ .00
Will this refund go to an account outside of the U.S.? Yes No See instructions.

Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct. Declaration of paid
PLEASE preparer is based on the information available to the preparer. Telephone Number of Person to Contact
SIGN
- -
HERE
Officers or owners signature Title Date

Preparers FEIN, SSN or PTIN

Preparers signature (If other than taxpayer) Date
PAID
PREPARER
ONLY Firm name Preparers Telephone Number
- -

Firm address
Make check or money order (US dollars) payable to the DC Treasurer. Include your FEIN/SSN, FP-31 and tax year 2017 on your payment.
See mailing instructions. Use the return envelope in this booklet.
2017 FP-31 P2
l Rev. 02/16
l
Name FEIN/SSN 2017
Use only the straight-line depreciation method
Books, DVDs and other reference material, furniture, fixtures, machinery and equipment, unregistered motor vehicles, unregistered
Schedule A trailers and other tangible personal property. (If the total cost is over $225,000, attach a copy of your latest balance sheet.)
(1) (2) (3) (4) (5) (6)
Date Accumulated Remaining Cost
Type of Acquired Depreciation Original Depreciation as of (Current Value)
Property Month/Year Rate Used Cost June 30, 2016 July 1, 2016
$ $

Total Original Cost (Also enter on appropriate Line(s) 1, 2 and/or 3 of Col. A, Total Remaining Cost (Current Value)
(Also enter on appropriate Line(s) 1, 2
page 2 of FP-31)
$ and/or 3 of Col. B. page 2 of FP-31.) $

Schedule B Cost of office and other supplies on hand as of July 1, 2016.

Basis of Valuation If Other Remaining Cost
Type of Supplies Than Physical Inventory (Current Value)
$

Total original cost of supplies on hand (Enter on Line 4 in both Col. A. and Col. B, page 2 of FP-31.) $

Schedule C Tangible personal property reported on last years return and disposed of subsequently.
IF SOLD
(1) (2) (3) (4) (5) (6) (7)
Type of Date Original Date of Method of Name and Address of Sales
Property Acquired Cost Disposition Disposition Purchaser Price

$ $

Schedule D-1 Leased tangible personal property in your possession. To be completed by lessee (other than a QHTC) only. (See the specific instructions for Schedule D-1.)

(1) (2) (3) (4) (5)
Type of Original Date Lease Annual
Property Owners Name and Complete Address Cost Started Rent

$ $

Schedule D-2 Leased tangible personal property in DC (other than leased to a QHTC). To be completed by lessor only. (See the specific instructions for Schedule D-2.)
(1) (2) (3) (4) (5)
Type of Original Date Lease Annual
Property Owners Name and Complete Address Cost Started Rent

$ $

Rev. 02/16 FP-31 P3

l
*170310010000*
Government of the
District of Columbia 2017 F P-31 Personal l
Property Tax Return
Print in CAPITAL letters using black ink
OFFICIAL USE ONLY
Taxpayer Identification Number (FEIN) Fill in if FEIN Vendor ID# 0000
Fill in if SSN
Tax Year beginning July 1, 2016
Business name
and ending June 30, 2017
Due Date: July 31, 2016

Business mailing address line 1

Business mailing address line 2

City State Zip Code + 4

Fill in if Amended Return Fill in if certified QHTC

Fill in if Final Return Fill in if remaining cost is $225,000 or less

Statement of personal property and computation of personal property tax

A. Kind of business or profession:

B. Number of DC locations
Consolidate reporting for all business locations in the District on one personal property tax return. Do not file
separate returns for each location. (See instructions)

C. If a hotel or motel, enter the number of rooms

D. Are you a lessee or lessor of personal property not reported in Schedule A of this return? Yes No
If Yes, complete Schedule D-1 or D-2 as appropriate. If you are a certified QHTC
complete FR-399 Schedule D-3 or D-4 as appropriate.

E. Are there other companies doing business from your address under a lease, sublease or Yes No
concession? If Yes, attach a separate schedule listing the name of each company

Office building owners must attach a list of tenants as of July 1, 2016.

Include the building address, taxpayer ID and room number.

2017 FP-31 P1
l Rev. 02/16
l
l
*170310020000*
Taxpayer name :

FEIN (or SSN):

Column A - Original Cost Column B - Remaining Cost (Current Value)

1. Books, DVDs and other Dollars (Round cents to the nearest dollar) Dollars (Round cents to the nearest dollar)
reference material (from
Schedule A) $ .00 $ .00
2. Furniture, fixtures, machinery
and equipment (from
Schedule A) $ .00 $ .00
3. Unregistered motor vehicles,
unregistered trailers and other
tangible personal property
(from Schedule A) $ .00 $ .00
4. Supplies (from Schedule B) $ .00 $ .00
5. Total original cost of tangible
personal property (Add Lines
1 through 4, Column A) $ .00
6. Remaining cost (Current Value) of personal property
(Add Lines 1 through 4, Column B) $ .00

7. Deduct: Exclusion
$ 2 2 5 0 0 0 .00
8. Taxable
remaining cost (current value) of personal property (Line 6 minus Line 7). If Line
7 is equal to or greater than Line 6, make no more entries, sign below and mail) $ .00
TAX RATE ($3.40 per hundred) X .0340
9. TAX (Line 8 amount multiplied by .0340 tax rate) $ .00

10. Tax paid (if any) with FP-129A, request for extension of time to file $ .00

11. Balance due (Line 9 minus Line 10) $ .00

12. Penalties (See instructions) $ .00

13. Interest (See instructions) $ .00

14. Total - balance due, penalties and interest (Add Lines 11, 12 and 13) $ .00

15. Amount paid with this return

$ .00

16. Unpaid balance (If any)

$ .00

17. Overpayment (If any)

$ .00
Will this refund go to an account outside of the U.S.? Yes No See instructions.

Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct. Declaration of paid
PLEASE preparer is based on the information available to the preparer. Telephone Number of Person to Contact
SIGN
- -
HERE
Officers or owners signature Title Date

Preparers FEIN, SSN or PTIN

Preparers signature (If other than taxpayer) Date
PAID
PREPARER
ONLY Firm name Preparers Telephone Number
- -

Firm address
Make check or money order (US dollars) payable to the DC Treasurer. Include your FEIN/SSN, FP-31 and tax year 2017 on your payment.
See mailing instructions. Use the return envelope in this booklet.
2017 FP-31 P2
l Rev. 02/16
l
Name FEIN/SSN 2017
Use only the straight-line depreciation method
Books, DVDs and other reference material, furniture, fixtures, machinery and equipment, unregistered motor vehicles, unregistered
Schedule A trailers and other tangible personal property. (If the total cost is over $225,000, attach a copy of your latest balance sheet.)
(1) (2) (3) (4) (5) (6)
Date Accumulated Remaining Cost
Type of Acquired Depreciation Original Depreciation as of (Current Value)
Property Month/Year Rate Used Cost June 30, 2016 July 1, 2016
$ $

Total Original Cost (Also enter on appropriate Line(s) 1, 2 and/or 3 of Col. A, Total Remaining Cost (Current Value)
(Also enter on appropriate Line(s) 1, 2
page 2 of FP-31)
$ and/or 3 of Col. B. page 2 of FP-31.) $

Schedule B Cost of office and other supplies on hand as of July 1, 2016.

Basis of Valuation If Other Remaining Cost
Type of Supplies Than Physical Inventory (Current Value)
$

Total original cost of supplies on hand (Enter on Line 4 in both Col. A. and Col. B, page 2 of FP-31.) $

Schedule C Tangible personal property reported on last years return and disposed of subsequently.
IF SOLD
(1) (2) (3) (4) (5) (6) (7)
Type of Date Original Date of Method of Name and Address of Sales
Property Acquired Cost Disposition Disposition Purchaser Price

$ $

Schedule D-1 Leased tangible personal property in your possession. To be completed by lessee (other than a QHTC) only. (See the specific instructions for Schedule D-1.)

(1) (2) (3) (4) (5)
Type of Original Date Lease Annual
Property Owners Name and Complete Address Cost Started Rent

$ $

Schedule D-2 Leased tangible personal property in DC (other than leased to a QHTC). To be completed by lessor only. (See the specific instructions for Schedule D-2.)
(1) (2) (3) (4) (5)
Type of Original Date Lease Annual
Property Owners Name and Complete Address Cost Started Rent

$ $

Rev. 02/16 FP-31 P3

Instructions for FP-31P - Please print clearly
The FP-31P Payment Voucher is used when making any payment due on your FP-31 return.
Enter your federal employer identification number (FEIN) or your social security number (SSN).
Fill in the oval for the identification number you entered.
Enter your business name and mailing address.
Enter the amount you are paying by check or money order (do not send cash).
Make your check or money order (US dollars) payable to the DC Treasurer.
Write your FEIN/SSN, FP-31 and the tax year on your check or money order.
Enter your name and address on your payment.
Staple your payment to the FP-31P.
Mail the FP-31P with the FP-31 return to the Office of Tax and Revenue, PO Box 96183, Washington,
DC 20090-6183. Do not attach this voucher to your return.
By using the FP-31P Payment Voucher, you are helping us process your return.

Notes:
If the amount of the payment due for a period exceeds $5,000, you must pay electronically.
Visit www.taxpayerservicecenter.com
For electronic filers, in order to comply with new banking rules, you will be asked the question
Will the funds for this payment come from an account outside of the United States?.
If the answer is yes, you will be required to pay by money order (US dollars) or credit card. Please
notify this agency if your response changes in the future.

Detach at perforation before mailing

l
*17031p110000*
Government of the
District of Columbia 2017 FP-31P Payment Voucher
Important: Print in CAPITAL letters using black ink.

To avoid penalties and interest, your return envelope must be

Amount of payment $ .00 postmarked no later than the due date of your return.
STAPLE CHECK OR MONEY ORDER HERE

Taxpayer Identification Number

Fill in if FEIN Tax Year beginning July 1, 2016
and ending June 30, 2017 OFFICIAL USE ONLY
USE
Fill in if SSN Due Date: July 31, 2016 Vendor ID# 0000
Business name

Business mailing address line 1

Business mailing address line 2

City State Zip Code + 4

2017 FP-31P P1
l Revised 02/16 Payment Voucher l
Form FP-129A
Extension of Time to File DC Personal Property Tax Return
Worksheet

Dollars
1. E
stimated taxable remaining cost (current value) of tangible
personal property as of July 1, 2016 $ .00
2. Tax rate ($3.40 per hundred) X .0340
alance due (Multiply Line 1 amount by Line 2 rate) Payment of the total balance due
3. B
must be submitted with this form, otherwise your extension request will be denied.
(Note: If you fail to pay any penalty and interest due, it will be added to any tax due
$ .00
and not paid with this extension request)

4. Enter the amount from Line 3 onto the FP-129A form

Detach and submit the FP-129A form with your payment in full of any tax due shown on Line 3.

Detach at perforation before mailing

2017 FP-129A Extension of Time l

*171290010000*
Government of the
District of Columbia
Important: Print in CAPITAL letters
to File DC Personal Property
using black ink Tax Return
Amount of payment $ .00 OFFICIAL USE ONLY
Taxpayer Identification Number Vendor ID# 0000
Fill in if FEIN Tax Year beginning July 1, 2016
and ending June 30, 2017
STAPLE CHECK OR MONEY ORDER

Fill in if SSN Due Date: July 31, 2016

Business name

Business mailing address line 1

Business mailing address line 2

City State Zip Code + 4

Request for a 3-month extension until October 31, 2016.

l Rev 02/16
2017 FP-129A P1
Extension of Time to file DC Personal Property Tax Return
l
Instructions
Form FP-129A
Extension of Time to File DC Personal Property Tax Return

Extension of time to file Interest and penalty

A 3-month extension of time to file will be granted if you If any tax due is not paid by the due date of the return or re-
properly complete and timely file Form FP-129A together port, without regard to any extension of time to file, interest of
with full payment of any tax due. If you are granted an ex- 10% per year, compounded daily, will be assessed on any tax
tension of time to file you must attach a copy of your Form remaining unpaid after the due date of the return. Interest on a
FP-129A when you actually file your personal property tax late payment is computed from the due date of the return to the
return or report. date the tax is paid.

A taxpayer must use Form FP-129A to request a 3-month A penalty of 5% per month, or portion of a month (limited to a
extension of time to file Forms FP-31, FP-32, FP-33 or 25% maximum), will be assessed on unpaid taxes.
FP-34. A separate Form FP-129A must be submitted for
each return or report for which an extension of time to file Signature
is requested. No extension of time to file will be granted The request for an extension to file must be signed by the taxpayer
beyond the 3-month extension. or the taxpayers authorized agent.
When to file
Notes:
The request for an extension of time to file must be submitted
If the amount of the payment due for a period exceeds
no later than the due date of the return or report.
$5,000, you must pay electronically.
Where to file Visit www.taxpayerservicecenter.com for instructions.
Mail the completed Form FP-129A together with the pay- For electronic filers, in order to comply with the banking

ment of any tax due to the Office of Tax and Revenue, rules, you will be asked the question Will the funds for this
PO Box 96196, Washington DC 20090-6196. Be sure to payment come from an account outside of the United States?
sign and date the form. Make the check or money order If the answer is yes, you will be required to pay by money
(US dollars) payable to the DC Treasurer. Include on the order (US dollars) or credit card. Please notify this agency if
payment your FEIN/SSN, FP-129A and tax year 2017. your response changes in the future.

Detach at perforation before mailing

Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct.
Declaration of paid preparer is based on all the information available to the preparer.

PLEASE Print name Date Telephone Number of Person to Contact

SIGN - -
HERE
Taxpayers signature
Fill in if you are granting the preparer power of attorney authority

Preparers FEIN, SSN or PTIN

Preparers signature (if other than taxpayer) Date
PAID
PREPARER
ONLY
Preparers Telephone Number
Firm name
- -

Firm address

Make check or money order (US dollars) payable to the DC Treasurer. Include your FEIN / SSN, FP-129A and tax year 2017 on your payment.
Mail this form and payment to: Office of Tax and Revenue, PO Box 96196, Washington DC 20090-6196.
Government of the District of Columbia
Office of the Chief Financial Officer
Office of Tax and Revenue

Need assistance?
File or pay online: www.taxpayerservicecenter.com
Get tax forms Download forms at www.taxpayerservicecenter.com Request forms by mail: 202-442-6546

Pick up forms:
Office of Tax and Revenue Reeves Center Municipal Center
1101 4th St SW 2nd Floor 2000 14th St NW Lobby 300 Indiana Av NW Lobby
8:15 am5:30 pm 7 am7 pm 6:30 am8 pm

Wilson Building One Judiciary Square

1350 Pennsylvania Av NW Lobby 441 4th St NW Lobby
7 am7 pm 7 am7 pm

Ask tax questions; get tax forms preparation help free

Visit our Walk-In Center, 1101 4th St SW 2nd Floor; or
Contact our Customer Service Center: 202-727-4TAX(4829)
Regular hours
8:15 am5:30 pm
MondayFriday

Do you need help [Spanish] Si necesita ayuda en Espaol, por favor llame al (202) 727-4829 para
proporcionarle un intrprete de manera gratuita.
with this form?
Visit our Walk-In [Vietnamese] Nu qu v cn gip v ting Vit, xin gi (202) 727-4829 chng ti
Center, at 1101 4th St thu xp c thng dch vin n gip qu v min ph.
SW 2nd Floor.
[French] Si vous avez besoin daide en Franais appelez-le (202) 727-4829 et lassistance
dun interprte vous sera fournie gratuitement.
Are you unable to hear
or speak? [Amharic] (202) 727-4829
Call the DC Relay Service,
202-727-3363. [Korean] (202) 727-4829
.

[Chinese] () (202) 727-4829