Withholding Tax Forms for 2018 Filing Season (Tax Year 2017)
- The FR-900B is now obsolete. The 2016 FR-900B was the last legacy reconciliation form that could be filed.
- File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year.
- File the FR-900NP if you are an annual non-wage filer.
- File the FR-900Q if you are required to pay monthly or quarterly.
(Please note the Office of Tax and Revenue is no longer producing and mailing Withholding Tax booklets. Tax and period-specific instructions are available within the table.)
|
Form # |
Title |
Filing Date |
|---|---|---|
|
Employee Withholding Allowance Certificate |
File with employer when starting new employment or when claimed allowances change |
|
|
Certificate of Non-residence in DC |
File with employer when requested |
|
|
Employer/Payer Withholding Tax Annual Return |
On or before January 20th of the year following year being reported
On or before January 31, 2019
|
|
| Change of Name, Address, or Identification Number (replaces the FR-900C and FR-800C) | As necessary | |
| Annual Return for Withholding Reported on Forms 1099 and/or W-2G | On or before January 31, 2019 | |
| Payment Voucher for Withholding Tax | As necessary | |
|
2018 Employer/Payer Withholding Tax Quarterly Return |
On or before the 20th day of the quarter following the quarter being reported. |
|
| Transmittal for Paper Forms W-2/1099 |
January 31, 2017 If any due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day. |
|
| Unemployment Compensation Program | DC Department of Employment Services Unemployment Withholding |