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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-1. INCOME AND FRANCHISE TAXES |
Section 9-105. GENERAL REQUIREMENTS FOR FILING TAX RETURNS (INCLUDING ELECTRONIC [INTERNET] FILING)
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105.1 All returns required under Title 5 of the Tax Clarity Act of 2000 (hereinafter ‘the Act’) shall be filed on the forms and in the manner prescribed by the Deputy Chief Financial Officer.
105.2Each return filed shall be signed by the taxpayer, either under oath or otherwise, as the Deputy Chief Financial Officer shall prescribe in the form of return.
105.3The Act requires every individual who is a resident of the District, as defined in the Act, to file a return without being called upon to do so, whenever one or more of the following criteria apply:
(a)Gross income for the taxable year, if single or married and not living with spouse, exceeds seven hundred fifty dollars ($ 750) plus the applicable zero bracket amount specified in § 4(z) of Title 1 of the Act;
(b)Gross income for the taxable year, if married and living with spouse, exceeds one thousand five hundred dollars ($ 1,500) plus the applicable zero bracket amount specified in § 4(z) of Title 1 of the Act; Provided, that if such persons elect to file separate returns, the gross income of each spouse exceeds the sum of his or her personal exemptions; or
(c)Gross sales or gross receipts from any trade or business (other than an unincorporated business subject to tax under Title 8 of the Act) exceeds five thousand dollars ($ 5,000), regardless of the amount of the person's gross income.
(d)[REPEALED] 30 DCR 1255 (March 18, 1983).
105.4If a deduction is claimed for household and dependent care services, married persons shall not be required to file a joint District income tax return.
105.5Married persons who do not file a joint return and who claim the deduction pursuant to § 105.4 shall file separate District income tax returns on a single form prescribed by the Deputy Chief Financial Officer.
105.6In determining whether an individual has maintained a place of abode in the District for one hundred eighty-three (183) days, temporary absences from a District residence (i.e., vacations, hospitalization, business trips, and the like shall be considered as periods of District residency.
105.7 - 105.9[RESERVED]
105.10Administration of Electronic [Internet] Filing: The following procedures and criteria are to be used by taxpayers in order to file and pay taxes by electronic funds transfer methods.
105.11Electronic Filing Process Regulations shall apply to all taxpayers subject to filing any tax return, declaration, or statement as specified in the regulations, notices, letters and forms listed in Paragraph 105.10; Electronic Filing Process Regulations shall also apply to the requisite payment requirements under authority granted by D.C. Official Code.
(a) These electronic filing process regulations shall apply to:
(1) A third party bulk filer who must transmit all payments and tax data electronically by the prescribed due date. This can be done by means of the Electronic Taxpayer Service Center (eTSC) or through an Automated Clearing House (ACH) credit transfer. A third party bulk filer is a person or company who collects taxes for another taxpayer for the purpose of filing returns and depositing withheld taxes, or who files returns and makes payments for multiple taxpayers.
(2) Taxpayers located in the District as well as taxpayers located outside the District who are required to file District tax returns described in this section, or in Section 105.10.
(3) Certain taxpayers filing certain tax returns where the payment will exceed $5,000, and to other taxpayers as required or permitted under D.C. Official Code.
(b) Taxpayers subject to these regulations will have the option to select between/among the methods of filing and payment listed in regulations, notices or forms published by OTR, e.g., currently, there is a choice between electronic PC-based filing or an ACH interface.
(c) A taxpayer that is required to remit payments by electronic funds transfer shall initiate the transfer so that the tax due is deposited to the designated depository account on or before the date that the tax is due. If a tax due date falls on a day other than a business day, the deposit by electronic funds transfer is due on the first business day thereafter.
(d) A taxpayer that is required to remit payments by electronic funds transfer and who is unable to make a timely payment because of system failures within the banking system/ACH interface that are beyond the taxpayer's control will not be subject to penalty and interest for late payment.
(e) OTR and the Treasurer will provide one or more methods for taxpayers that remit taxes by electronic funds transfer to verify and acknowledge that the payments have been received by the OTR. These verification and acknowledgement methods will be specified in the regulations, notices, and forms published pursuant to Paragraph 105.10.
(f)If a taxpayer does not make a payment of tax for a particular period, such taxpayer shall, on the nearest business day to the date on which the payment is discovered, make proper adjustment for such period by calling OTR to receive instructions for resolving the discrepancy. If the taxpayer error involves an underpayment of tax, interest shall be charged and penalties may apply.
105.12The following Electronic Filing Acceptance Process shall apply under these regulations: on or after the 30th calendar day following the date on which this Rule is published in the D.C. Register, OTR shall, by registered, certified or other form of mailing selected by OTR, send a letter or notice to the taxpayers identified by OTR to be required (by statute or regulations) to file and pay electronically, formally advising the taxpayer of his responsibilities under the Program.
(a) Within 30 calendar days of the date of the OTR letter or notice referenced in section 105.12 above, a taxpayer required to participate in the electronic filing program will be asked to register for electronic filing and payment of certain taxes by logging on to a designated OTR Website to receive a "PIN" number or other form of customer identification authorizing the taxpayer to participate in the program. Currently, a taxpayer who registers with OTR will receive a User ID and Password in separate e-mails. The User ID and Password allow taxpayers 24-hour access to the OTR Electronic Filing System.
(b) A taxpayer required to participate in the program shall file its return and make its first payment of tax on or before the designated due date specified on the tax form, or no later than 60 calendar days following the receipt by the taxpayer of the notice.
105.13[REPEALED]
105.14 - 105.98[RESERVED]
105.99DEFINITIONS - The following definitions apply to this section:
Electronic Funds Transfer - means and includes automated clearinghouse debit, automated clearinghouse credit, credit card approved for payment by OTR, or any other means recognized by OTR for the payment of taxes electronically.
(1) The taxpayer that makes payments by electronic funds transfer shall be responsible for all fees and processing costs related to the funds transfer, and
(2) OTR shall designate which credit cards may be used to remit tax payments. Such transfer shall be subject to all notices published at www.dc.gov under "Taxpayer Services."
(3) Currently, taxpayers can pay any taxes owed using a Discover/NOVUS, MasterCard, VISA, or American Express card by calling 1-800-2PAY-TAX [272-9829], and then entering 6000. This service is available 7-days-a-week, 24-hours-a-day. Taxes will be paid directly with the credit card processing vendor, Official Payments Corporation. The Office of Tax and Revenue will receive the credit card transaction from the vendor and immediately apply the payment to the taxpayer's account. Official Payments Corporation will charge taxpayers a 2.5% fee for this service. This fee is sent directly to the Official Payments Corporation and not to the District government.
Third Party Bulk Filer - a person or company who collects taxes for another taxpayer for the purpose of filing returns and depositing withheld taxes, or who files returns and makes payments for multiple taxpayers.