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Depositing and Reporting Withheld Taxes: District of Columbia

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: Stuart R. Buttrick, Susan W. Kline and Jenie Van Hampton, Faegre Drinker Biddle & Reath LLP


  • 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.