Section 9-135. ANNUAL REPORT OF WITHHOLDING

 

135.1Duplicate copies of all statements (Forms W-2, 1098, 1099 or K-1), as appropriate, or approved substitute withholding statements shall be sent to the District by each employer with the Form WT (Withholding Transmittal) that is due on the last day of January or with the employer's final return, if submitted before the end of the calendar year. For years beginning January 1, 2017, and thereafter, withholding statements shall be submitted with Form WT. Entities withholding non-wage tax shall send duplicate copies of all withholding statements using the appropriate Form 1099 Information Return. 

 

135.2Form W-2, 1098, or K-1, as appropriate or approved substitute withholding statements, shall be submitted electronically for all employers reporting for more than twenty-four (24) employees. The DCFO shall provide a method for all employers to report electronically. The DCFO may provide a downloadable form for transmitting other than by electronic reports of withholding.

 

 

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 § 310.8; as amended by Commissioners' Order 71-6, effective February 25, 1971, published at 17 DCR 567 (March 8, 1971); as amended by Final Rulemaking published at 30 DCR 1453, 1454 (April 1, 1983); as amended by Final Rulemaking published at 32 DCR 1453 (March 8, 1985); as amended by Final Rulemaking published at 64 DCR 1116 (February 3, 2017).