Form Fr-900a - Employer'S/payor'S Withholding Tax - 2011 Page 6
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19eTSC registered to use this payment type, and they do not need access to
Your payment cannot be drawn on a foreign account. You must pay by money
the website.
order or credit card instead.
Note: When making ACH credit payments through your bank, please use the
correct tax type code (00300) and tax period ending date (YYMMDD).
Penalties and interest
•
ACH Debit. ACH debit is for registered eTSC business taxpayers only.
OTR will charge:
There is no fee.
The taxpayer’s bank routing and account numbers
•
A penalty of 5% per month if you fail to file a return or pay any tax
are stored within their on-line eTSC account. They can use this
due on time.
It is computed on the unpaid tax for each month or
account to pay any existing liability. They give OTR the right to debit
fraction of a month, that the return is not filed or the tax is not paid.
the money from their bank account.
It may not exceed an additional amount equal to 25% of the tax due;
•
Credit Card.
The taxpayer may pay the amount owed using Visa,
•
A 20% penalty on the portion of an underpayment of taxes if
MasterCard, Discover or American Express. You will be charged a fee that
attributable to negligence.
Negligence is failure to make a reasonable
is paid directly to the District’s credit card service provider. Payment is
attempt to comply with the law or to exercise ordinary and
effective on the day it is charged.
reasonable care in preparing tax returns without the intent to defraud.
Note:
Dishonored payments. Make sure your check or electronic payment will
One indication of negligence is failure to keep adequate books and
clear. You will be charged a $65 fee if your check or electronic payment is not
records;
•
Interest of 10% per year, compounded daily, on a late payment;
honored by your financial institution and returned to OTR.
•
A one-time fee to cover internal collection efforts on any unpaid
Note:
International ACH Transaction (IAT). Electronic banking rules have changed.
balance.
The collection fee assessed is 20% of the tax balance due
If you request a refund to be direct deposited into an account outside of the United
after 90 days. Payments received by OTR on accounts are first
States, you will receive a paper check.
applied to the collection fee, then to penalty, interest and tax owed;
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