District of Columbia: Revised combined reporting regulation issued 

September 7: The District of Columbia Office of Tax and Revenue (OTR) on August 31, 2012, published a revised proposed combined reporting regulation in the D.C. Register.

The “revised regulation” purportedly addresses certain issues and inconsistencies that were noted in the earlier iteration of the regulation (original regulation).


The Office of Tax and Revenue previously maintained that it did not have statutory authority to provide an additional extension of time to file. However, on September 7, 2012, it announced that it would extend the return filing date to October 15, 2012, for those taxpayers filing combined reports.


Read a September 2012 report [PDF 101 KB] prepared by KPMG LLP that discusses the revised regulation.




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