Withholding 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 regarding District Columbia income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form D-2 reporting; earned income tax credit notices; and recordkeeping.
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