Section 9-133. PAYMENT OF WITHHOLDING TAX

 

133.1All sums which the employer has withheld from employees shall be deemed to be held in trust by the employer for the District.

 

133.2Taxes 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.

 

133.3Taxes 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.

 

133.4Monthly deposits of the tax withheld from wages shall be paid on or before the 20th 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 20th 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.

 

133.5The 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.

 

133.6If, in any filing period, more than the correct amount of tax has been withheld, the amount actually withheld shall be remitted to the District.

 

133.7Depository payments shall not be estimated, but shall be the actual amount of tax liability for the period for which payment is made.

 

 

authority

D.C. Official Code § 47-2023 (2015 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; Pub.L. 109-356; D.C. Official Code § 1-204.24d (2016 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Commissioners' Order 56-1431, effective July 24, 1956, published at 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); as amended by Final Rulemaking published at 64 DCR 1116 (February 3, 2017).