Withholding Tax Forms for 2024 Filing Season (Tax Year 2023/2024)
- File the FR-900A if you are an annual wage filer whose threshold is less than $200 per year. Note: The 2023 FR-900A is due January 31, 2024. Deposits are due by January 20, 2024, 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 and less than $5,000. Please indicate, by shading the oval on the payment voucher, if you are a non-wage filer.
| Form # | Title | Due Date |
|---|---|---|
| 2024 FR-900Q MyTax.DC.gov (Instructions) |
Employer/Payer Withholding Tax Quarterly Return Beginning TY2023, FR-900Q must be filed electronically on MyTax.DC.gov. Please see instructions for further information. |
Deposits: On or before the 20th day of the quarter following the quarter being reported (depending on how often you are set up to make deposits). Filing: On or before the last day of the month following the quarter being reported. |
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Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. |
Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2024. |
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Employer/Payer Withholding Tax Annual Return Do not use Form FR-900A as an Annual Reconciliation Return. |
Deposits: On or before January 20th of the year following the year being reported. Filing: On or before January 31, 2025. |
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| Annual Return for Withholding Reported on Forms 1099 and W-2G |
Deposits: Monthly. On or before the 20th of the month following the period being reported. Filing: On or before January 31, 2024. |
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| Annual Return for Withholding Reported on Forms 1099 and W-2G |
Deposits: Monthly. On or before the 20th of the month following the period being reported. Filing: On or before January 31, 2025. |
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| Payment Voucher for Withholding Tax | As necessary | |
| Transmittal for Paper Forms W-2/1099 |
January 31, 2024 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 |
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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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