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Office of Tax and Revenue

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The Collection and Enforcement Administration (CEA) will have limited availability on Wednesday, June 12, with fewer staff members available. As a result, you may experience longer wait times. Normal operations will resume on Thursday, June 13. Thank you for your patience during this time.


Effective 2/26/24, OTR's Cashier's Office is now located at 1100 4th Street, SW, Suite E200, Washington, DC 20024.

In-person appointments for OTR’s Walk-In Center and the Recorder of Deeds Office can be made here.

Certificate of Clean Hands: Obtaining a Certificate of Clean Hands is a simple process by visiting

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Withholding Tax Forms for 2019 Filing Season (Tax Year 2018)

Withholding Tax Forms for 2019 Filing Season (Tax Year 2018)

  • File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year.  Note: The 2018 FR-900A is due January 31, 2019.  Deposits are due by January 20, 2019, for the preceding calendar year.
  • File the FR-900Q if you are required to pay monthly or quarterly.  Beginning January 1, 2019, if you have a household employee, you must obtain an FEIN and report such withholding using the FR-900Q.
  • File the FR-900P if you are making payments other than electronically.  Please indicate, by shading the oval on the payment voucher, if you are a non-wage filer.


(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


D-4 (Fill-in)

NOTE:  The D-4 will be updated during calendar year 2019, once the IRS releases their version.

Employee Withholding Allowance Certificate

File with employer when starting new employment or when claimed allowances change


D-4A (Fill-in)

NOTE:  The D-4A will be updated during calendar year 2019, once the IRS releases their version.

Certificate of Non-residence in DC

 File with employer when requested

2019 FR-900A

2019 FR-900A (Fill-in)

2019 FR-900A (Instructions)

Employer/Payer Withholding Tax Annual Return

On or before January 20th of the year following year being reported


On or before January 31, 2020




FR-COA (Fill-in)

Withholding Change of Name, Address, or Identification Number (replaces the FR-900C) As necessary

2019 FR-900P

2019 FR-900P (Fill-in)

Payment Voucher for Withholding Tax As necessary 

2019 FR-900Q

2019 FR-900Q (Fill-in)

2019 FR-900Q (Instructions)

2018 Employer/Payer Withholding Tax Quarterly Return

On or before the 20th day of the quarter following the quarter being reported.

Form WT

Form WT (Fill-in)

Transmittal for Paper Forms W-2/1099

January 31, 2020

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