D.C. Mun. Regs. tit. 9, r. 9-133

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-133 - PAYMENT OF WITHHOLDING TAX

133.1

All sums which the employer has withheld from employees shall be deemed to be held in trust by the employer for the District.

133.2

Taxes withheld from wages are required to be paid to the Office of Tax and Revenue on a monthly, quarterly, or yearly basis.

(a) For employers or entities registered for withholding prior to January 1, 2017, all employers or entities shall continue to pay withholding taxes with the same frequency as payments where previously required, unless their payment period is changed by the DCFO.

(b) For employers or entities registered for withholding on or after January 1, 2017, all new applications shall make quarterly tax payments, unless their payment period is changed by the DCFO.

133.3

Taxes withheld from non- wage payments, including, but not limited to, payments of pension, military retirement, gambling winnings, voluntary withholding on certain government payments, and backup withholding, are required to be paid to the Office of Tax and Revenue on a monthly basis.

133.4

Monthly deposits of the tax withheld from wages shall be paid on or before the 20^th day after the close of the month. Quarterly deposits of the tax withheld from wages shall be paid on or before the 20th day of the month after the close of each quarter. Annual deposits of tax withheld from wages shall be paid on or before the 20^th day of the month following the close of the annual period.

For this purpose, "deposit" means a payment to the Office of Tax and Revenue.

133.5

The DCFO shall provide an electronic means, accessible at mytax.dc.gov, of making tax deposits for the amount withheld from wages. A printable voucher shall be provided for those accounts authorized to submit payments by other than electronic means.

133.6

If, in any filing period, more than the correct amount of tax has been withheld, the amount actually withheld shall be remitted to the District.

133.7

Depository payments shall not be estimated, but shall be the actual amount of tax liability for the period for which payment is made.

D.C. Mun. Regs. tit. 9, r. 9-133

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR §310.6; as amended by Final Rulemaking published at 28 DCR 1323 (March 27, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 413 (January 23, 1981); amended by Final Rulemaking published at 64 DCR 1116 (2/3/2017)