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
- In the District of Columbia (DC), employers report and deposit payroll taxes monthly, quarterly or annually depending on how much they withhold per period. See Deposit Thresholds and Schedules.
- Monthly and quarterly taxpayers must file an annual reconciliation return, along with copies of all Forms W-2. Certain employers must file electronically. See Annual Reconciliation Forms and Filing Deadlines.
- DC Employers with a tax liability of over $5,000 for any period are required to pay by Electronic Funds Transfer. See Electronic Deposit Requirements.
- Employers that fail to report or remit tax withheld are subject to penalties. See Penalties.
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