District of Columbia (DC) Payroll Tax and Registration Guide
Employers in the District of Columbia: learn about DC payroll tax and registration here.
Account Number(s) Needed:
Companies who pay employees in Washington DC must register with the DC Office of Tax and Revenue (OTR) for an Employer Account Number and register with the DC Department of Employment Services (DOES) for an Employment Services Number. DC also requires employers to register their payroll provider as authorized third party administrator with the DOES to allow the provider to file and pay DC unemployment taxes.
DC OTR Employer Account Number: 999999999999 (12 digits)
- Register online at the OTR’s Combined Registration Application to receive the number within 3-5 business days.
- Find an existing Employer Account Number online or by contacting the DC Office of Tax and Revenue.
DC DOES Employment Services Number: 999 999 (6 digits)
- Register online at the DOES Employer Registration portal to receive the number immediately upon completion of the application.
- Find an existing Employer Account Number online at the DOES Employer Self Service portal.
Required Payroll Documentation:
Withholding
- FR900Q ( Employer /Payor Withholding Tax Quarterly Return): This return is a good source of information to use to balance DC Income tax withheld from wages, tips, and other compensation for prior quarters.
Unemployment
- Form UC-30 ( Employer Quarterly Contribution and Wage Report): This return is a good source of information to use to balance employee wages and employer contribution amounts for prior quarters.
Third Party Access /POA Needed:
Yes
Local Income Taxes Imposed:
No
State Resources:
- Dept. of Employment Services for unemployment taxes
- Office of Tax and Revenue for withholding taxes
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