D.C. Mun. Regs. tit. 9, r. 9-603
Except as otherwise specifically provided in this chapter, each transfer submitted to the Recorder of Deeds for recordation on or after August 1, 1980, shall be accompanied by a return under oath, executed by all the parties to the transfer.
In the case of a party to a transfer who is unable to execute a return by reason of minority or other disability, the return shall be executed by the person or persons duly authorized to act for and on behalf of the party under disability, and the person or persons executing a return on behalf of such a party shall be liable for payment of the tax imposed upon the transfer.
Returns shall be in such form or on a form as the Deputy Chief Financial Officer, in consultation with the Recorder of Deeds, shall prescribe.
Each return shall set forth the consideration for the property, the amount of tax payable, if any, and such other information as the Deputy Chief Financial Officer shall require.
In the case of a transfer for which exemption from the tax is claimed, the return shall show the basis for exemption.
Where exemption is claimed under D.C. Code § 47-902(3), or 47-902(4), the return shall also show the purpose or purposes for which the property was acquired and shall be accompanied by such documents and other information as the Deputy Chief Financial Officer may deem necessary to determine the exempt or taxable status of the transfer.
D.C. Mun. Regs. tit. 9, r. 9-603