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 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 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 |
|
Employer/Payer Withholding Tax Annual Return |
On or before January 20th of the year following year being reported
On or before January 31, 2020
|
|
| Change of Name, Address, or Identification Number (replaces the FR-900C and FR-800C) | As necessary | |
| 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, 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 |