It's understandable that you want to ensure that you get all of the deductions to which you are entitled. However, actively participating in the business does not change the rule. Attached is the 2025 DC Form D-30 Instructions. Note that on page 2, it states, "Certain tax provisions from the federal One Big Beautiful Bill Act (OBBBA) will not apply to District corporation income franchise tax such as immediate expensing of domestic research and experimental expenditures, additional depreciation of qualified production property, and changes to the limitation on business interest deduction."
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