Depositing and Reporting Withheld Taxes: District of Columbia
Federal law and guidance on this subject should be reviewed together with this section.
Authors: Stuart R. Buttrick and Tareen Zafrullah, Faegre Drinker Biddle & Reath LLP
Summary
This guide provides compliance guidance for HR and payroll professionals in the District of Columbia regarding income tax deposit thresholds, forms and due dates; electronic deposit requirements; annual reconciliation forms; Form W-2 filing requirements; and penalties for late filing or payment of taxes.