Washington DC DC-30

[jasdlm]

Taxpayers moved to DC and each ran his/her own business.  One as a SM LLC, one as a sole proprietorship.  Am I reading the publication correctly that they each have to file DC-30 and pay 9.2% tax as unincorporated businesses?  I have to be misunderstanding this.  I'm going to go back and reread the form instructions, but if anyone can tell me that I'm wrong, I'm going to be very happy.

Am I reading the code section 47-1808.01 correctly that given that my clients are 'consultants' getting reimbursed simply for their time, they are exempt as unincorporated businesses?  If so, how do I indicate the same to DC and NOT file a DC-30.

Thanks!

[Pacun]

"Am I reading the code section 47-1808.01 correctly that given that my clients are 'consultants' getting reimbursed simply for their time, they are exempt as unincorporated businesses?  If so, how do I indicate the same to DC and NOT file a DC-30"

You indicate that to DC but opening, D-40 and deleting D-30. Everything should flow correctly.

I hate that if you report $100 on schedule C (without any deduction) the program opens a D-30 and moves that $100 to it. There is a minimum fee of $250 for D-30 but the rules are easy to read. If you don't make more than 13K (gross), you don't report it on D-30 if you are not incorporated. Most people don't need to file D-30.

I am in DC, so if you have any question, let me know. I can run some numbers for you tomorrow and tell you if your end result is accurate.

[jasdlm]

You rock!  Thanks so much.