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DCFO Issues Revised Withholding Regulations

On February 3, 2017, the District of Columbia Office of Tax and Revenue (DCFO) issued revised withholding regulations. The regulations provide updated guidance for taxpayers responsible for withholding tax from wages and other payments.

With regards to withholding returns, the revised regulations provide that until notified otherwise by the Deputy Chief Financial Officer of the DCFO:

  • Employers or entities registered for withholding prior to January 1, 2017 and not previously assigned to an annual reporting period must file quarterly returns;
  • Employers or entities assigned to an annual reporting period prior to January 1, 2017 are not required to file quarterly returns; and
  • Employers or entities registered for withholding on or after January 1, 2017 must file quarterly tax returns.

Additionally, the revised regulations state that employers or entities registered for withholding on or after January 1, 2017 must make quarterly tax payments, unless the payment period is changed by the DCFO. Employers or entities registered for withholding prior to January 1, 2017 must continue to pay withholding taxes at the same frequency as previously required, unless the payment period is changed by the DCFO.

Read the Updated Withholding Regulations