Withholding Tax Forms for 2021 Filing Season (Tax Year 2020)
- File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year. Note: The 2019 FR-900A is due January 31, 2020. Deposits are due by January 20, 2020, 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 |
|---|---|---|
| Employer/Payer Withholding Tax Quarterly Return | On or before the 20th day of the quarter following the quarter being reported. | |
|
Employer/Payer Withholding Tax Annual Return Do Not Use Form FR-900A as an Annual Reconciliation Return. |
On or before January 20th of the year following year being reported
On or before January 31, 2021 |
|
| Annual Return for Withholding Reported on Forms 1099 and W-2G | As necessary | |
| Payment Voucher for Withholding Tax | As necessary | |
| Transmittal for Paper Forms W-2/1099 |
January 31, 2021 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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|
D-4 D-4 (Fill-in) |
NOTE: The D-4 is currently under review. 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 is currently under review. Certificate of Non-residence in DC |
File with employer when requested |
| Unemployment Compensation Program | DC Department of Employment Services Unemployment Withholding. View more information here. |
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