District of Columbia employer tax information
About District of Columbia employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in the District of Columbia, you must be registered with the DC Office of Tax and Revenue and the DC Department of Employment Services so we can pay and file your state taxes.
From the DC Office of Tax and Revenue, you need your:
DC Withholding Account Number (12 digits).
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From the DC Directory of New Hires, you need your:
DC UI Account Number (6 digits)
DC Total Contribution Rate
District of Columbia payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Withholding Tax Payment: filed after every pay run
Quarterly Return Wage Reporting (FR900Q): filed quarterly
Wage and Tax Statement (W-2): filed annually
DC Department of Employment Services
Employer's Quarterly Contribution and Wage Report (DC UC-30): filed quarterly
New Hire Report: filed as needed
Make District of Columbia payroll tax payments
To make payments, you must be registered with the DC Office of Tax and Revenue and have a DC Withholding Tax account. If you do not have an account number, you can register for one through the MyTax DC website and complete Form FR-500 for New Business Registration.
There are two options for paying withholding taxes:
- To pay online, sign in to your MyTax DC account and make a payment by credit or debit card, ACH credit, or eCheck through your US bank.
- To pay by mail, Make your check or money order payable to the DC Treasurer and write your Taxpayer Identification Number (TIN), daytime phone number and the tax year on your payment with Form FR-900A or FR-900Q. Mail to:
Office of Tax and Revenue
PO Box 96385
Washington, DC 20090-6385
Visit the DC Payment Options website for more information on payment options or contact the Office of Tax and Revenue at 202-727-4829.
To make District of Columbia unemployment insurance tax payments, you must register with the Department of Employment Services (DOES) and have a DOES UI account number that is separate from the withholding account number registered through the DC OTR. You can register for an account with the Department of Employment Services and register for a new business with Form FR-500.
There are two options for paying unemployment tax:
- To pay online, Enroll through the DOES website to e-file and pay online through their self-service portal.
- To pay by mail, write a check payable to the Department of Employment Services. Quarterly filers are mailed UC-30s near the end of each quarter. Mail your check to:
Department of Employment Services
4058 Minnesota Ave NE
Washington, D.C. 20019
Attn: Theresa Roy, ICESA Desk
Visit the DOES website for more information. You may also submit an email to the Department of Employment Services at does@dc.gov or call 202-724-7000.
Make District of Columbia payroll withholding tax filings
Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (for example, due on April 30 for the first quarter). The returns reconcile the tax paid for the quarter with the tax withheld for the quarter.
- To file online, register and use the Office of Tax and Revenue (OTR) online portal.
- To file by mail, download the form FR-900Q and form FR-900P Payment Voucher from the OTR website. Make the check or money order payable to the DC Treasurer. Write your FEIN, Withholding Account Number, FR900Q, and the tax year on the payment and submit with the FR-900P. If mailing a return send your return and/or payment to:
Office of Tax and Revenue
PO Box 96385
Washington, DC 20090-6385
You must file a quarterly return even if you are on an annual payment schedule for federal taxes and even if no tax is due for the quarter.
For questions about withholding tax payments,
contact the District of Columbia Office of Tax and Revenue at e-Services.otr@dc.gov or call 202-759-1946.
Annual reconciliation returns are due by January 31 for the preceding calendar year. You must file an annual reconciliation that summarizes the employee taxes you withheld during the year. The annual reconciliation is in addition to providing each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. Include copies of the W-2s sent to all of your employees working in the District of Columbia.
- To file online, Register and use the Office of Tax and Revenue (OTR) online portal.
- To file by mail, Download the form FR-900A and form FR-900P Payment Voucher. Make the check or money order payable to the DC Treasurer. Write your FEIN, Withholding Account Number, FR900A, and the tax year on the payment and submit it with the FR-900P. If mailing a return send your return and/or payment to:
Office of Tax and Revenue
PO Box 96385
Washington, DC
20090-6385
For questions about withholding tax payments, contact the District of Columbia Office of Tax and Revenue at e-Services.otr@dc.gov or call them at 202-759-1946.
District of Columbia W-2s are due by January 31 for the preceding calendar year and must be filed electronically.
- To file online, register and use the Office of Tax and Revenue (OTR) online portal.
- To file by mail, download the form WT. Attach wage (W-2) and non-wage (1099) forms and mail to:
Office of Tax and Revenue
1101 4th St., SW, FL4
Washington, DC 20024
For questions about withholding tax payments, contact the District of Columbia Office of Tax and Revenue at e-Services.otr@dc.gov or call them at 202-759-1946.
Make unemployment insurance tax filings in District of Columbia
Quarterly reports are due on April 30, July 31, October 31 and January 31. Other employers can file reports and payments online or by mail.
To file online, use the e-Services File and Pay website to file, and pay any taxes due using Automated Clearing House (ACH) debit or credit.
You must file a report every quarter regardless of employment activity. If you had no employees for a particular quarter or all wages for a particular quarter exceeded the wage base (excess wages), you still must file a report. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact the District of Columbia Department of Employment Services at 202-698-7550 or visit the District of Columbia Department of Employment Services website.
District of Columbia tax account numbers
If you are a new business, register online with the DC Office of Tax and Revenue.
If you already have a DC Withholding Account Number, you can look this up online on the MyTax DC website or on correspondence from the DC Office of Tax and Revenue. If you’re unsure, contact the agency at 202-727-4829.
If you are a new business, register online on the DOES Employer Registration Portal to retrieve your UI Account Number.
If you already have a DC UI Account Number, you can either look it up on the DOES Employer Self Service Portal or find it on the Contribution Rate Notice mailed by the DC Department of Employment Services. If you’re unsure, contact the agency at 202-724-7000.
The DC Total Contribution Rate is a combination of your DC UI Contribution Rate and the DC Administrative Assessment Rate (which is the same for all businesses).
Look this up on the DOES Employer Self Service Portal or find it on the Contribution Rate Notice mailed by the DC Department of Employment Services.
If you’re unsure, contact the DC Department of Employment Services at 202-724-7000 or by email at UITax.Info@dc.gov.
District of Columbia Paid Family Leave program
The Washington, D.C. Paid Family Leave program allows eligible employees to take time off to bond with a new child, care for a close relative with a serious health condition, or care for one’s own serious health condition. This program is employer-funded and will be calculated as a separate quarterly tax based on gross wages paid to employees.
Square Payroll will calculate and collect these premiums and will remit the payments every quarter on the employer’s behalf.
Learn more about Washington, D.C. Paid Family Leave.
The act provides for three types of paid leave benefits:
- Parental Paid Leave: Employees are entitled to up to eight weeks of paid parental leave, which may be taken within one year following the birth of a child, placement of a child for adoption or foster care, or placement of a child where the eligible individual legally assumes and discharges parental responsibility.
- Family Paid Leave: Employees are entitled to up to six weeks of paid family leave under the act so the employee can provide care or companionship to a family member who has a diagnosis or occurrence of a serious health condition.
- Medical Paid Leave. An eligible employee is entitled to two weeks of paid medical leave following his or her diagnosis or occurrence of a serious health condition.
In order to remit Paid Family Leave payments and filings, you will use the same account your business has to remit unemployment payments via the Employer Self-Service Portal (ESSP).
Paid Family Leave wage information for employees will be filed on Form UC-30 (Quarterly UI Contribution and Wage Report). Employers do not need to submit two wage reports for unemployment tax and Paid Family Leave tax, as the UC-30 will cover wages for both.
Square Payroll will handle this payment and filing for your business. Once the filing is complete, it will be posted to your Tax Forms in your Square Dashboard.
Self-employed employers are automatically exempt and will need to opt-in if they wish to be part of the program. Employers with their own paid leave benefits, including short-term disability plans, are still required to participate in the Paid Family Leave program.
Employees that are exempt from Washington, D.C. Unemployment Insurance taxes are also exempt from the Paid Family Leave tax. Any employee that spends more than 50% of their work time in a single jurisdiction outside of Washington D.C., or if their work time in Washington D.C, is temporary or transitory in nature, may also be exempt from Paid Family Leave benefits.
If you or your business are exempt from this program, contact Square Support so we can update your Square Payroll account.
Employers do not need to submit two wage reports for unemployment tax and Paid Family Leave tax, as the UC-30 will cover wages for both. Square Payroll will handle this payment and filing for your business. Once the filing is complete, it will be posted to your Tax Forms in your Square Dashboard.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
The District of Columbia has reciprocal agreements with any other state and non-resident employees should file Form D-4A.