An extension to file is not an extension to pay tax.
The District of Columbia does not give individual filers a free pass off the federal extension. Form FR-127 must be filed on or before the original due date, and full payment of any expected tax liability is due with the request. A second 6-month extension is available for filers living or traveling outside the United States. Corporate and unincorporated business filers use Form FR-128.
| Item | Detail |
|---|---|
| Form required | FR-127 (individual); FR-128 (unincorporated business/franchise) |
| Automatic | No - must be filed by the original due date |
| Extension length | Up to 6 months; a further 6 months is available for taxpayers living or traveling outside the U.S. (filed by the extended October 15 date) |
| Payment | Full payment of any expected tax liability, less credits, is due with the extension request - this is not a payment extension |
| Special relief | Combat-zone deployment relief is available for U.S. Armed Forces members and their spouses/domestic partners |