Form Fr-900m - Employer'S/payor'S Withholding Tax Booklet - 2012 Page 8

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Corporate offi cers may be held personally liable for the payment of taxes owed
Amended returns (FR-900B only)
to DC, if not paid.
You can correct a previously fi led return by fi ling an amended return. Fill in the
_________________________________________________________
“amended return” oval on the FR-900B and show the corrected fi gures.
Enforcement actions
Mail the amended return and any additional attachments to the OTR, PO Box
OTR may use lien, levy, seizure, collection agencies and liability offset if a taxpay-
96385, Washington, DC 20090-6385. We do not offer the ability to fi le amend-
er fails to pay the District within 10 days after receiving a Notice of Tax Due and a
ed returns electronically.
demand for payment. Visit Click “Information”,
“Collection Division”, “Enforcement Actions”.
Change of Name or Address
_________________________________________________________
For any name or address change, fi ll out the FR-900C, “Change of Name or Ad-
Special circumstances
dress,” form in this booklet and mail it to the Offi ce of Tax and Revenue, PO Box
Final return
470, Washington, DC 20044-0470. Do not make a change on the return if you
If you are not required to continue fi ling a return due to the ending of business
received a personalized return.
operations, fi ll in the “fi nal return” oval on the return. We will then cancel your
fi ling requirement.
Refund Offset
If you have other DC tax liabilities, OTR may apply all or part of your overpayment
If you are not going out of business, do not use this oval to indicate the return is
of the withholding tax to offset them.
the fi nal for the month, year or quarter.
-6-

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