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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 9-131. WITHHOLDING PAYROLL RECORDS
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131.1Each employer shall maintain written records which accurately and completely show the following for each employee:
(a) The sums required to be withheld from each employee; and
(b) The sums actually withheld by the employer from each employee.
131.2Each employer shall keep the Withholding Exemption Certificates (Forms D-4) submitted by the employer's employees.
131.3Each employer shall maintain and keep a record of the residence address of each individual employed.
131.4Each employer shall also maintain and keep a record of the following:
(a) Any changes in the residence address of any employee;
(b) The date the individual employee actually changes his or her residence address; and
(c) Other information that the Deputy Chief Financial Officer may require to enable the Deputy Chief Financial Officer to determine the liability of each employee and the employer under the provisions of the Act and this chapter.
131.5Each individual employee shall furnish his or her employer with the employee's residence address and shall keep the employer currently advised of each change of residence address and the date the change was made.