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Tax Forms/Publications
Withholding Forms
In all instances, employers are required to deduct and withhold District income tax from employees' wages and pay to the District the exact amount of withholding as shown by the withholding tables.
For reporting purposes, any amount required to be shown on any return, such as the FR-900A or FR-900M, is subject to the rounding rules and shall be reported in the following way: If the fractional amount (cents) is less than a half dollar, then the fractional amount is dropped. If the fractional amount (cents) is greater than a half dollar (between 50 cents and 99 cents), then the amount is increased to the next dollar.
In those instances, where rounding causes a reporting entity to be overpaid at the end of the year, the employer may use the FR-900B to show the overpayment and to request a refund of the overpayment. The FR-900B is dollars only, and any overpayment will need to be rounded.
| Form # |
Title |
Filing Date |
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Employee Withholding Allowance Certificate |
File with employer when starting new employment or when claimed allowances change. |
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Certificate of Nonresidence in DC |
File with employer when requested. |
Filing Deadline Extended to February 1 |
2009 Employer's Withholding Tax Booklet - Annual Return |
On or before 20th of January following year being reported.
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2009 Employer's Withholding Tax Booklet - Monthly Returns and Annual Reconciliation (includes form FR-900B) |
On or before 20th of January following year being reported.
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2010 Employer's Withholding Tax Booklet - Monthly Returns and Annual Reconciliation (includes form FR-900B) |
On or before 20th of month following month being reported. |
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2010 Employer's Withholding Tax Booklet - Quarterly Returns and Annual Reconciliation Report
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On or before the 20th day of the quarter following the month
being reported.
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| FR-900-C* |
Change of Name or Address |
As necessary. |
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Electronic W-2 Filing*
The online filing option to submit W-2 data is under construction. |
DC Specifications for W-2 Submissions |
February 28.
If any due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day. |
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Online W-2 Filing Instructions*
The online filing option to submit W-2 data is under construction.
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W-2 Reporting Via Electronic Taxpayer Service
Center (eTSC) Instructions
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February 28.
If any due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day.
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