Who is required to file an Employer Withholding (form FR-900Q) return?
Any individual or business that has withheld income tax for a District of Columbia (DC) resident is required to file the FR-900Q return.
Who is required to file an Employer Withholding Non-Payroll (form FR-900NP) return?
An entity that has withheld non-payroll income tax for a District of Columbia (DC) resident for any of the following payments must file:
- Pensions (including distributions from tax-favored retirement plans)
- Military retirement
- Gambling winnings
- Voluntary withholding on certain government payments
- Backup withholding
If I received a Notice of Delinquency for employer withholding but I no longer employ DC residents, how do I resolve the Notice of Delinquency?
Please login to MyTax, available at www.MyTax.DC.gov, and file a final return for the period that the entity or individual last employed DC residents.
The taxpayer must file any missing returns due before the account is closed. If a return is filed late with a balance due, the taxpayer must pay the balance in full.
Penalties and interest could be assessed when a return with a balance due is now past due.
If I received a Notice of Delinquency for employer withholding but I still employ DC residents, how do I resolve the Notice of Delinquency?
Please login to MyTax, available at www.MyTax.DC.gov, and file all missing returns to resolve the Notice of Delinquency.
If I currently do not have DC employees but I intend to hire DC residents in the future, how do I resolve the Notice of Delinquency?
If you intend to keep the account open, you are required to file zero returns for each period during which you did not employ DC residents.
Please login to MyTax, available at www.MyTax.DC.gov, and submit a zero return for each period in which you did not employ DC residents.
You are required to file a return for each period, even if there are no withholdings to report.
How do I file an Employer Withholding (form FR-900Q) return?
Please follow the step-by-step tutorial on how to file an employer withholding return: How to File a Withholding Wage Tax Return
Can I file a paper Employer Withholding (form FR-900Q) tax return?
For tax years 2023 and forward, the FR-900Q must be filed electronically.
The Office of Tax and Revenue (OTR) encourages filing all prior-year returns electronically. For tax years 2022 and prior, OTR encourages filing the returns electronically.
I registered for a Non-Payroll account in error. How do I close the account?
Please email [email protected] or call the Collection Call Center at (202) 724-5045 and request that the account be closed. Alternatively, you may file a final return for the quarter in which the account was created to close the account.
What is the return due date for an Employer Withholding (form FR-900Q) return?
The returns are due on the last day of the month following the end of the quarter:
- 1st Quarter (January 1st-March 31st) - Due on April 30th
- 2nd Quarter (April 1st-June 30th) - Due on July 31st
- 3rd Quarter (July 1st-September 30th) - Due on October 30th
- 4th Quarter (October 1st-December 31st) - Due on January 31st of the following year
What is the return due date for an Employer Withholding Non-Payroll (form FR-900NP) return?
The FR-900NP is an annual return due on January 31st of each year. However, the payment is due on January 20th.
I filed an Employer Withholding Tax Return using the wrong account. How do I resolve the Notice of Delinquency?
The taxpayer may need to amend the return that was filed and file returns for the periods that were not filed.
Taxpayers may have to submit a request in writing to have the payments re-allocated to the correct account/period.
I have a household employee who resides in the District of Columbia. Am I required to withhold tax for the household employee?
Yes; you are required to register with OTR and withhold tax on the wages paid to the household employee.
Can I register for an employer withholding account using my Social Security Number (SSN) as my Tax Identification Number?
No; an individual or entity withholding tax to the District of Columbia must obtain a Federal Employer Identification Number (FEIN/EIN) to withhold to the District.
Am I subject to penalties and interest for filing late?
Yes; if the return is filed with a balance due, you will be subject to a late file or payment penalty of 5% for each month late, with a maximum penalty of 25%.