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it's everyone's not-so-favorite time of year tax season and for DC landlords that means it's time to file the d30 tax form wondering what I'm talking about continue watching this video so you're probably asking what is the d30 for the unknowing landlord the district considers renting a property to be a business function as such your rental income is considered business income which requires a business tax return to report the income for those of you who are individuals this does apply to you but be aware it only has to do with your state returned and it's not so scary specifically what you need to file is a d30 unincorporated franchise tax return the d30 is actually a quite simple form it's two pages and allows you to deduct your expenses before coming up with the tax owed that's probably leading you to the next question what is the tax this year the tax rate is nine point nine five percent of your net income or minimum tax of two hundred and fifty dollars whichever is greater like you

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