Do I need to file Form D-30?
Generally, if you own an unincorporated business (for example if you are self employed, a contract worker) with gross income of more than $12,000 from District of Columbia sources, you must file a Form D-30 (whether or not your business has net income).
The Form D-30 will need to be filed separately; we don't support the filing of DC Form D-30.
The income reported on this form includes any business engaging in any trade, business, or commercial activity in DC with income from DC sources. If you have two or more distinct businesses with income from DC sources, you should total your gross income when determining whether you need to file Form D-30. If you do need to file Form D-30, all of the businesses should be combined in one return. You can't treat each distinct business separately.
Example: Jenna had 2 businesses in DC in 2025. The first business had gross income of $7,000. The second business had gross income of $6,000. The total gross income from DC for her businesses was $13,000. Since the combined gross income from her businesses was more than $12,000, she will need to file Form D-30.
The Form D-30 will need to be filed separately; we don't support the filing of DC Form D-30.
The income reported on this form includes any business engaging in any trade, business, or commercial activity in DC with income from DC sources. If you have two or more distinct businesses with income from DC sources, you should total your gross income when determining whether you need to file Form D-30. If you do need to file Form D-30, all of the businesses should be combined in one return. You can't treat each distinct business separately.
Example: Jenna had 2 businesses in DC in 2025. The first business had gross income of $7,000. The second business had gross income of $6,000. The total gross income from DC for her businesses was $13,000. Since the combined gross income from her businesses was more than $12,000, she will need to file Form D-30.
