Form FR-500 at a glance
What it is: Form FR-500 is the Combined Registration Application for Business DC Taxes/Fees/Assessments, completed by a business or consumer registering with OTR and DOES.
Who signs: Applications when completed must be signed by either the owner, partner or principal officer of the corporation (agents or representatives signing must attach a Power of Attorney).
Form FR-500 is to be completed by a business or consumer registering with the Government of the District of Columbia (DC), Office of Tax and Revenue (OTR) and the Department of Employment Services (DOES).
What to bring and attach to Form FR-500
Corporations must provide Articles of Incorporation or Articles of Organization with the completed FR-500.
Trade names must be first registered with the Department of Consumer and Regulatory Affairs (DCRA).
A filled-in Form FR-500 example: a new sole proprietor registers a bakery
How to fill out Form FR-500, box by box
Reason for application and Legal form of business
Check the Reason for application and the Legal form of business.
Mandatory: If incorporated, enter state and date of incorporation, otherwise go to Line 5.
Business Name, Trade Name and Business Address
Enter the Trade Name if different from Line 5.
For the Business Address, a PO Box is not acceptable unless located in a Rural Area.
Answer all questions requesting a date with the month, day and year.
If previously registered with the DC, please provide: Former Entity Name, Business Tax Registration Number, Former Trade Name, Name of Former Owner(s).
Proprietor, partners or principal officers
Enter the Name and Title, Home Address, Zip Code and Social Security Number of the proprietor, partners or principal officers.
Effective immediately, demographic information (Part I, Line 13) is mandatory.
Part II, profession and business activities
Indicate your profession, principal business activity or service (for example, retail grocery, wholesale auto parts, barber shop, doctor, contractor, etc.)
Check Yes or No for each of Lines 15 to 19.
Date on which your taxable year ends: Month, Day, Year (Calendar or Fiscal).
Describe fully ALL your current or expected business activities and/or major type of services performed within DC. (Attach separate sheet if necessary.)
Certification and signature
By signing you certify that this application (including any accompanying schedules and statements) has been examined by you and, to the best of your knowledge, it is correct, under penalties as provided by law.
Sign the application at the end of Parts V-7 and VI.
More rules for Form FR-500
Failure to complete this form in full may result in your denial for an application for a license or permit with other DC Government agencies.
Furnish all information requested in Parts I through VI.
If not applicable, write "N/A" in the answer block.
Although there is some duplication of information requested in Part I and Part VI, both parts must be completed.
INCOMPLETE APPLICATIONS WILL NOT BE PROCESSED AND WILL BE RETURNED
Employees in DC
You are the promoter of a Special Event
The promoter of a Special Event must provide a list of the participants (the individuals who must collect DC sales tax from the purchasers of any goods sold at the event).
The Sales and Use Tax Special Event Return, Form FR-800SE, is used to report and pay any sales and use tax liability arising from a special event.
You have employees who work in DC
Complete Part VI only if you have employees who work in the District of Columbia.
Return completed forms to: Department of Employment Services 4058 Minnesota Ave. NE 4th FL Washington, DC 20019 or email to: doesregistration@dc.gov
Common questions about Form FR-500
What is form FR 500?
Form FR-500 is the Combined Registration Application for Business DC Taxes/Fees/Assessments, completed by a business or consumer registering with OTR and DOES. Return only the signed, original, completed application form, DO NOT SEND COPIES.
Where do I file it?
First time applicants must mail the original application to: Office of Tax and Revenue, Customer Service Administration, PO Box 470, Washington, DC 20044-0470.
Sources
[1] Form FR-500 (Rev. 03/14), Office of Tax and Revenue, Government of the District of Columbia (the Official source link on this page).
