D.C. Mun. Regs. tit. 9, r. 9-132

Current through Register Vol. 71, No. 36, September 6, 2024

Rule 9-132 - RETURNS OF TAXES WITHHELD

132.1

Return Filing Period. Returns of tax withheld from wages are required to be filed with the Office of Tax and Revenue on a quarterly or annual basis. Entities reporting non- wage tax withheld shall file a return on an annual basis.

132.2

The DCFO shall assign an account registration number to each employer or entity required to file returns and assign them either a quarterly or annual return filing period. Returns shall be filed in accordance with the assigned filing period, and shall continue to be filed on that basis until the DCFO determines that the employer's return shall be made for a different filing period.

(a) For employers or entities registered for withholding prior to January 1, 2017, all employers or entities not previously assigned to an annual period shall file quarterly tax returns and shall continue to file on that basis until the DCFO determines that the employer's return shall be made for a different filing period. Employers or entities assigned to an annual reporting period prior to January 1, 2017 shall not be required to file quarterly returns, and shall file annual returns and continue to file on that basis until the DCFO determines that the employer's return shall be made for a different filing period.

(b) For employers or entities registered for withholding on or after January 1, 2017, all new applications shall file quarterly tax returns, unless their filing period is changed by the DCFO.

132.3

Return Filing Deadlines. Quarterly withholding returns shall be filed on or before the last day of the month following the close of each quarterly reporting period. Annual withholding returns shall be filed on or before the last day of January of each year for the preceding year.

132.4

All returns shall be made on forms prescribed by the DCFO.

132.5

Withholding tax returns are only available electronically by download at mytax.dc.gov. Failure to obtain forms or returns does not relieve a taxpayer of the responsibility to file and pay timely.

132.6

Withholding tax returns can be filed electronically, for either single or bulk filers, at mytax.dc.gov. Electronic filing is the method preferred by the Office of Tax and Revenue.

132.7

Final Returns. The last return for any employer required to deduct and withhold tax under the Act who, during a calendar year, ceases to engage in business or ceases to pay wages, shall be marked by that employer as the "FINAL RETURN." The final return shall state the period for which it is made and the date of the last payment of wages.

132.8

If a taxpayer amends a tax return, an amended return shall be filed within three years of the original due date of the return and must be marked amended on the return in order to be processed.

132.9

If the payment of the tax results in an overpayment of the tax required to be withheld and paid, a credit will be applied to the next reporting period. Alternatively, to receive a refund of such overpayment of tax, the taxpayer shall request a refund by indicating on the tax return.

D.C. Mun. Regs. tit. 9, r. 9-132

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR §310.5: as amended by Final Rulemaking published at 28 DCR 1323 (March 27, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 413 (January 23, 1981); by Final Rulemaking published at 29 DCR 514 (January 29, 1982); and by Final Rulemaking published at 30 DCR 1453 (April 1, 1983); amended by Final Rulemaking published at 64 DCR 1116 (2/3/2017)