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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 9-142. WITHHOLDING EXEMPTION CERTIFICATES
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142.1Each employee shall be required to file with his or her employer a withholding exemption certificate on Form D-4 on or before the date of commencement of employment.
142.2Blank copies of Withholding Exemption Certificates (Form D-4) shall be supplied by the Deputy Chief Financial Officer, upon request.
142.3Once filed with the employer, a withholding exemption certificate on Form D-4 shall remain in effect until an amended certificate is furnished.
142.4Amended certificates to show changes in exemption status shall be filed by employees on Form D-4, in accordance with §§ 142.7 and 142.8.
142.5The employer may make an amended certificate effective with the next payment of wages, but shall be permitted to postpone the effective date until the first status determination date (January 1st July 1st) which occurs at least thirty (30) days after the date on which the certificate is filed with the employer.
142.6Prior to December 1st of each year, each employer shall request employees to file amended exemption certificates for the ensuing year if the withholding exemptions to which an employee may reasonably be expected to be entitled at the beginning of the employee's next taxable year will be different from the exemptions to which the employee is entitled on the last exemption certificate previously filed with the employer.
142.7An employee shall file an amended certificate reducing the number of exemptions within ten (10) days of any of the following events:
(a) When the spouse for whom the employee has been claiming exemption dies, is divorced or legally separated, or claims his or her own exemption on a separate certificate;
(b) When the support of a dependent for whom the employee claimed exemption is taken over by someone else, so that the employee no longer expects to furnish more than half (1/2) of the support for the year;
(c) When the employee finds that a dependent for whom an exemption was claimed will not qualify as a dependent for that year;
(d) When the employee no longer maintains "head of family" status; and
(e) When the employee is no longer entitled to the additional exemptions claimed pursuant to § 141.2(g).
142.8An employee may file an amended certificate, increasing the number of exemptions, at any time after the occurrence of one (1) or more of the following events:
(a) When the employee claims an exemption for wife (or husband) who does not claim his or her own exemption on a separate certificate (for example, when the employee marries or a spouse stops work);
(b) When a child is born to, or adopted by, the employee;
(c) When the employee begins to support a dependent and expects to provide more than half (1/2) of the dependent's support for the current year;
(d) When the employee finds that an individual for whom he or she has not claimed an exemption will qualify as a dependent for the year;
(e) When the employee attains "head of household" status;
(f) When the employee or the employee's spouse attains the age of sixty-five (65);
(g) When the employee or the employee's spouse becomes blind; and
(h) When the employee's estimated itemized deductions for the taxable year exceed the allowable zero bracket amount by seven hundred and fifty dollars ($ 750).
142.9The withholding exemption certificate shall be executed on the form prescribed by the Deputy Chief Financial Officer, and shall contain the following information:
(a) The name, District home address, and social security number of the employee;
(b) The number of withholding exemptions to which the employee is entitled under the Act, substituting one (1) withholding exemption for each seven hundred fifty dollars ($ 750) of personal exemption; and
(c) Certification, signature of the employee, and date of signature.