Form Fr-900a - Employer'S/payor'S Withholding Tax - 2011 Page 3

ADVERTISEMENT

General Instructions
Withholding Annual Tax Return
________________________________________________________
If your tax liability is $10,000 per period, you shall file and pay electronically.
Who must file a Form FR-900A?
Visit for instructions.
Every employer who pays wages to a DC resident or payor of certain
________________________________________________________
distributions who withholds DC income tax must file a DC Withholding tax
Which other DC form may withholding taxpayers need
return. This includes individual employers who have household employee(s).
An employer/payor who fails to withhold or pay withholding taxes to DC is
to file?
personally liable for the tax.
Combined Registration Application For Business DC Taxes/Assessments
________________________________________________________
(FR-500)
What must be filed?
Before conducting business in the District of Columbia (“District”) you must
You must file your FR-900A return even if you withheld no tax or no payment is due.
file a Combined Registration Application For Business DC Taxes/Assessments
(FR-500) with the OTR. There is no charge for registering. You may obtain the
If your withholding tax liability is less than or equal to $200 per period, file an
FR-500 from our website: or you may call
annual return, FR-900A. If your withholding tax liability is greater than or equal
202-442-6546.
to $201 and less than or equal to $1200 per period, file a quarterly return,
This form is also available at the OTR Customer Service Center, 1101 4
Street,
th
FR-900Q. If your withholding tax liability is greater than or equal to $1201 per
SW, 2
Floor, Washington,DC.
nd
period, file a monthly return, FR-900M. If you need to change your filing frequency,
List on the FR-500 all locations in the District for which you will be making pay-
contact Customer Service Administration at (202) 727-4TAX (4829).
ments requiring withholding.
-1-

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial