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Screen DCUBTCr - District of Columbia Franchise Credits (1040)

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Economic Development Zone Incentives Credit

Certified employees wages
Use this field to enter the total wages of certified employees for the Certified Employees Wages Credit portion of the EDZ incentive credit.
Certified employees workers' compensation liability insurance premiums
Use this field to enter the total premiums of certified employees for the Certified Employees Worker's Compensation Liability Insurance Premiums portion of the EDZ incentive credit.
Child care center rent
Use these fields to enter the actual rent from the lease agreement, and the rental market value of space actually leased, to a licensee of a nonprofit child care center for the Child Care Center Rent Credit portion of the EDZ incentive credit.
Credit carryforward
If the unincorporated business has an EDZ incentive credit carryforward from a prior-year return, enter that amount in this field.
Job Growth Incentive Act Credit
If the unincorporated business has a Jobs Growth incentive credit carryforward from a prior-year return or has current year eligibility, enter that amount in the applicable fields.
Alternative fuel charging / fuel storage dispensing station
Use this statement window to enter information needed to complete Page 1, Section B of the Commercial Form - Alternative Fuel Vehicle Conversion and Infrastructure Credits. Enter one fuel charging / dispensing station per line.
2024
 Alternative Fuel Infrastructure Carryover
The prior year unincorporated business Alternative Fuel Infrastructure carryover generated in
2024
 proformas to this field. If you disagree with the proforma'd amount, enter the amount you want in this field.
Alternative fuel vehicle conversion
Use this statement window to enter information for completing Page 2, Section C of the Commercial Form - Alternative Fuel Vehicle Conversion and Infrastructure Credits. Enter one vehicle conversion per line.

Other Nonrefundable and Refundable Credits

Use this section to generate other nonrefundable and refundable credits on the Schedule UB.
Employer-assisted home purchase
Enter the amount of eligible expense. The credit is limited to half of the amount of eligible homeownership assistance provided, up to $2,500 per eligible employee.
Organ and Bone Marrow Donor
Enter 25% of the regular salary paid to the donor-employee. When you deduct the salary on D-30, be sure to exclude the amount of salary used to claim this credit.
DC Low-income housing tax credit
Enter the amount of the current year credit eligible to be claimed in the current year from D-8609.
note
D-8609, D-8609A, and D-8609DS are in the Non Calculating forms folder. The electronic file includes these forms when data is present. You must fill out and include D-8609 in the electronic file; however, you can prepare D-8609A and D-8609DS in UltraTax or upload them with the other supporting documents.
To claim the credit, you need to include the following supporting documentation with the return.:
  • A copy of the DC Low-Income Housing Tax Credit Eligibility Statement Letter from DCHD
  • A properly executed Form D-8609 Part II and Part III, reflecting the total amount of the credit claimed
  • If applicable, D-8609A and D8609DS indicating the amount of the State credit allocated, or transferred, sold, or assigned
  • A schedule that includes each property for which a credit is claimed with a building-by-building allocation
When you e-file the return, you need to upload the signature page from Form D-8609 Part 1 using the Electronic Filing Attachments utility. Be sure to include all required documents or the District will deny the credit.
When you complete the address fields on an e-filed return, be sure to include the city, state, and ZIP code in the last entry field. You need to enter the address with the city followed by a comma, the state abbreviation, and the 5-digit ZIP code.
Small retailer property tax credit relief
If eligible for this credit, enter the amount claimed, not to exceed $5,000.

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