Overview

The Office of Tax and Revenue (OTR) sends a Notice of Delinquency (TDI) when a taxpayer has failed to file a business tax return or extension by the due date.

The following tax types are included in the delinquency program initiative:

• Corporate Tax - You will receive a Notice of Delinquency for tax year 2022 and beyond. You will not receive one for any tax year before 2022
• Employer Withholding Tax
• Personal Property Tax
• Sales Tax
• Street Vendor Tax

You will receive a Notice of Delinquency for all other tax types if you did not file a return for every tax period.

Please note that Corporate, Personal Property and Street Vendor tax are new to the delinquency program. You may have recently received a Notice of Delinquency to notify you of any non-filed returns.

Why did I receive this notice?

The OTR has identified a non-filed period on your account. You must log on to MyTax, available at www.MyTax.DC.gov, to ensure that you have filed all applicable returns.

How to respond

If your business is open:

• If your business was open and in operation when the non-filed return was due, you must file and pay the amount due (if applicable). Please note that a return filed electronically can take 2-3 business days to post to the system.

If your company has closed:

• You must file a return for the last period of activity and mark the return as final.

If your company is exempt:

• You must check your records to make sure your exemption did not expire. If the exemption is active, you must email tdi.otr@dc.gov or call the Collection Call Center at (202) 724-5045.
• If your exemption has expired, you must complete FR-164 to renew your exemption by logging into MyTax, available at www.MyTax.DC.gov.
• You can find more information about how to request an exemption here: How to Request an Exemption to File (FR-164)

Please allow 7-10 business days for the exemption request to be reviewed.

If your exemption case is re-approved, you must email tdi.otr@dc.gov or call the Collection Call Center at (202) 724-5045.

If you registered for a tax type in error:

You must email tdi.otr@dc.gov with a written statement regarding the account creation error. The letter must be signed by the officer or Power of Attorney (POA) listed on the account.

What happens if I do not respond?

OTR may estimate the tax, interest, and penalties based on the information available. You may be subject to a late filing or payment penalty of 5% minimum to 25% maximum. Interest is compounded daily at 10% per year. The longer you wait to file a missing return, the more interest you will accrue for that period.

Why should I file timely?

As a business owner, you are responsible for ensuring all returns are filed by the due date and any tax owed is paid by the respective due date. If you fail to file or pay on time, you will be non-compliant and ineligible to receive a Certificate of Clean Hands (CCH). Please note that a return filed late with a balance due will be subject to applicable penalties and interest. You can avoid these penalties and interest by filing and paying on time.

What if I cannot pay?

If you are unable to pay, you must still file the return on time. We encourage you to pay as much as you can by the return due date to minimize the penalties and interest.

To determine your eligibility to establish a payment plan, you must log in to your mytax.dc.gov account. You can find more information on how to request a payment agreement here: How to Request a Payment Agreement.

E-Services

For all technical issues related to the MYTAX portal, you can contact E-Services (202) 759-1946 or email e-services.otr@dc.gov.

Technical issues include:

• Password resets
• Locked accounts
• Registration errors

FAQs

You can find more information on the following tax types here:

• Corporate Tax TDI FAQs
• Employer Withholding Tax TDI FAQs
• Personal Property Tax TDI FAQs
• Sales Tax TDI FAQs
• Street Vendor Tax TDI FAQs

Resources

• You can sign up for MYTAX by following the instructions here: How to Sign Up for MyTax.DC.gov 
• You can find more information on how to view taxpayer and account details here: How to View Taxpayer and Account Details