Beginning January 2017, the Office of Tax and Revenue (OTR) is eliminating monthly withholding return filing for District of Columbia taxpayers. This will more closely align with the federal 491 withholding process and make tax filing simpler for District businesses/employers.
If you currently file the Employer/Payor Withholding Tax Monthly Return (FR-900M), you will no longer be required to file monthly withholding tax returns. Instead, you will be required to file the new Employer/Payor Withholding Tax- Quarterly Return, FR-900Q. However, you will still be required to make your tax payments on a monthly basis, with the due dates being the 20th of the following month, as they are now.
There will be an option of bulk filing the FR-900Q via MyTax.DC.gov beginning with the quarterly return due on April 30, 2017.
Additionally, beginning January 2017, another key feature will be a new standalone annual (Non-Payroll) return, FR-900NP. This new form aligns with federal regulations and IRS Form 945, and you can file it through MyTax.DC.gov. To report backup or income tax withholding on non-payroll payments such as pensions, annuities, and gambling winnings, use the FR-900NP only. In the event of an overpayment, a credit can be carried forward or a refund can be requested. Refunds will be issued by paper check once approved.
As a final reminder, the 2016 FR-900B (Employer/Payor Withholding Tax Annual Reconciliation and Report) will be the last reconciliation form filed and it is due by January 31, 2017 via mail to Office of Tax and Revenue P.O. Box 96385 Washington, DC 20090-6385.
Below are the due dates for the quarterly returns:
|The Quarter includes||Quarter Ends||Form FR-900Q is Due|
|1. January, February, March||March 31||April 30|
|2. April, May, June||June 30||July 31|
|3. July, August, September||September 30||October 31|
|4. October, November, December||December 31||January 31|
2017 FR-900A Due Date:
- The 2017 FR-900A (Employer/Payor Withholding Tax – Annual Return) is due January 31, 2018.
2017 FR-900NP Due Date:
- The 2017 FR-900NP (Annual Return for Withholding Reported on Forms 1099 and/or W-2G) is due January 31, 2018.
Note: A new 2017 FR-900P (Payment Voucher for Withholding Tax) will be available for any payments made during the 2017 calendar year.
To download the 2017 Withholding tax forms, visit http://otr.cfo.dc.gov/page/withholding-tax-forms-and-publications.
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