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District of Columbia

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on September 3, 2020.

For more up-to-date information on the relief programs available in the District of Columbia, we recommend that you visit D.C.'s COVID-19 Recovery Resources or Food Resources.

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Description of Program and Relief

Small Retailer Tax Credit

The Office of Tax and Revenue (OTR) is reaching out to 2,500 small businesses that have not filed a District franchise tax return claiming the Small Retailer Tax Credit. If an eligible small retailer did not claim the credit on its 2018 District franchise tax return, it is not too late to file a return claiming the credit. For 2019, the deadline to file a return is July 15, 2020.

Government or Lead Agency

Office of Tax and Revenue (OTR)

Dates Available

Available now.

Eligibility Requirements/Restrictions

The credit, of up to $5000, is available for tax years 2018 and 2019 to eligible small retailers who had a sales tax account with the Office of Tax and Revenue and federal gross receipts of $2.5 million or less during those years and are current on all District tax obligations.

Application Deadlines (If Applicable)

Before the deadline to file 2019 tax return.

Contact for More Information

To learn more about the tax credit visit here; call OTR’s Customer Service Telephone Center at (202) 727-4TAX (4829) or email e-services.otr@dc.gov, 8:15 am to 5:30 pm Monday through Friday.

List of Additional Information

More information is here.


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