Form Fr-900m - Employer'S/payor'S Withholding Tax Booklet - 2012 Page 3
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47General Instructions
Withholding Monthly Tax Return and Annual Reconciliation
_________________________________________________________
Who must fi le a Form FR-900M?
If your withholding tax liability is less than or equal to $200 per period, fi le an
annual return, FR-900A. If your withholding tax liability is greater than or equal
Every employer who pays wages to a District of Columbia (DC) resident, or payor
to $201 and less than or equal to $1200 per period, fi le a quarterly return, FR-
of certain distributions, who withholds DC income tax must fi le a DC withholding
900Q. If your withholding tax liability is greater than or equal to $1201 per pe-
tax return. This includes individual employers who have household employee(s).
riod, fi le a monthly return, FR-900M. If you need to change your fi ling frequency,
contact Customer Service Administration at (202) 727-4TAX (4829).
An employer/payor who fails to withhold or pay withholding taxes to DC is person-
ally liable for the tax.
If your tax liability is $10,000 per period, you shall fi le and pay electronically.
_________________________________________________________
Visit for instructions.
Who must fi le a Form FR-900B?
Every monthly or quarterly withholding taxpayer must fi le a Form FR-900B, Em-
_________________________________________________________
ployer Withholding Tax Annual Reconciliation and Report.
Which other DC form may withholding taxpayers need to fi le?
_________________________________________________________
Combined Registration Application For Business DC Taxes/Fees/Assessments
What must be fi led?
(FR-500)
You must fi le your FR-900M returns and the FR-900B even if you withheld no
Before conducting business in the District of Columbia (“District”) you must fi le
tax or no payment is due.
a Combined Registration Application For Business DC Taxes/Fees/Assessments
(Form FR-500) with the OTR. There is no charge for registering. You may obtain
Use the FR-900B in this booklet for tax year 2012 and not tax year 2011.
the FR-500 from our website: or you may call
-1-
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