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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 9-143. WITHHOLDING STATEMENTS (FORM D-2)
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143.1On or before January 31st of each year, each employer shall furnish to each employee from whose wages tax has been withheld the original and one (1) legible copy of the Withholding Statement (Form D-2).
143.2The original copy of the withholding statement shall be attached to the income tax return required to be filed by the employee for the taxable year beginning in the calendar year for which the withholding statement is made.
143.3If a taxpayer filing on a calendar year basis files his or her return on or before January 15th of the following year and has not been furnished with the copies of the withholding statement, that taxpayer shall forward the original copy of the Form D-2 to the Deputy Chief Financial Officer upon receipt of it from the employer, and shall submit a statement that a return has been filed and that the withholding statement was not submitted with the return.
143.4The Withholding Statement (Form D-2) shall show the following:
(a) The name and address of the employer;
(b) The employer's District business tax registration number;
(c) The name and address of the employee;
(d) The employee' social security number;
(e) The total amount of wages paid during the entire calendar year to the employee; and
(f) The amount of District income tax withheld during that calendar year.
143.5The form of the Withholding Statement (Form D-2) shall be prescribed by the Deputy Chief Financial Officer.
143.6An employer may apply to the Deputy Chief Financial Officer for permission to print that employer's own forms. The application shall be approved only if all sample copies of the proposed form submitted with the application are legible and conform substantially to the content and size of the prescribed form.
143.7If employment ends before the close of the calendar year, the Withholding Statement (Form D-2) shall be furnished to the employees on the day on which the last payment of wages is made.
143.8In the case of intermittent or interrupted employed, if there is reasonable expectation on the part of both employer and employee of further employment during the calendar year, the furnishing of the statement may be deferred to the date when the expectation of further employment during the calendar year ceases to exist.
143.9If it becomes necessary to correct a Form D-2 after it has been delivered to an employee, the new statement shall be clearly marked "CORRECTED BY EMPLOYER."
143.10If the withholding statement is lost or destroyed, the employer is authorized to furnish substitute copies to the employee; however, each substitute shall be clearly marked "REISSUED BY EMPLOYER."
143.11Upon application, the Deputy Chief Financial Officer is authorized to grant an employer an extension of time, not to exceed thirty (30) days, in which to furnish employees with Withholding Statements.