MyTax.DCFlag Frequently Asked Questions

What are alcoholic beverages?

Alcoholic beverages include beer, malt beverages, wine, champagne/sparkling wine, alcohol, and spirits.

Who is required to pay the District of Columbia’s Alcoholic Beverage tax?

The Alcoholic Beverage tax must be paid by licensed wholesalers in the District of Columbia who sell alcoholic beverages.

When is the District of Columbia Alcoholic Beverage tax return due?

The District of Columbia Alcoholic Beverage tax return is due on the 15th of each month. Wholesalers are required to file a return each month to report the amount of alcohol sold and tax due for the prior month, even if there is no tax liability due for that month.

How do I make a payment after I have filed my tax return?

You must log in to your MyTax.DC.gov account and make a payment by credit card/ debit card, as well as by e-Check through your US bank. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

Note: If you make a payment using a credit card/debit card, a convenience fee of 2.5% will be charged by the credit card processor for each payment. Please see the “Payments” tab for further instructions.

What happens if I file/pay late?

Alcoholic Beverage tax uses a simple interest calculation of 1.5% monthly rate on the balance due. The penalty for late payment and/or late filed returns is 5%. There are two penalties that can be charged: Late Pay Penalty at 5% of the amount of tax still outstanding on the due date of the payment until a maximum of 25% is reached, and Late File Penalty at 5% of the tax still outstanding on the due date of the payment until a maximum of 25% is reached.

Can I make a change or adjustment to a previously filed return?

Yes, by logging in to your MyTax.DC.gov account, you can access a previously filed tax return to make corrections and submit an amended tax return.

What is the Ballpark Fee?

The Ballpark Fee is used to pay or to support development, construction, or renovation costs of a ballpark. Its primary purpose is to host professional athletic team events in the District of Columbia.

Who is required to pay the District of Columbia Ballpark Fee?

Anyone with at least $5 million in annual District gross receipts and is required to pay either the District of Columbia Corporate Franchise tax or Unincorporated Business Franchise tax or is subject to the District of Columbia’s Unemployment Compensation Act, is required to pay the Ballpark Fee.

When is the Ballpark Fee due?

The Ballpark Fee is due on June 15 of every year.

Do I have to pay the Ballpark Fee if my company is a member of a combined group?

Each member of a combined group is responsible for filing and paying its own Ballpark Fee.

How do I make a payment after I have filed my tax return?

You must log in to your MyTax.DC.gov account and make a payment by credit card/debit card, as well as by e-Check through your US bank. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

Note: If you make a payment using a credit card/debit card, a convenience fee of 2.5% will be charged by the credit card processor for each payment. Please see the “Payments” tab for further instructions.

What happens if I file/pay late?

The penalty for late payment and/or late filed returns is 5%. There are two penalties that can be charged: Late Pay Penalty at 5% of the amount of tax still outstanding on the due date of the payment until a maximum of 25% is reached, and Late File Penalty at 5% of the tax still outstanding on the due date of the payment until a maximum of 25% is reached.

Can I make a change or adjustment to a previously filed return?

Yes, by logging in to your MyTax.DC.gov account, you can access a previously filed tax return to make corrections and submit an amended tax return.

Who is required to pay the cigarette tax?

The cigarette tax is paid by any licensed wholesalers who sell (i.e., possesses, stores, retains, imports, etc.) cigarettes in the District of Columbia.

Which cigarette tax returns are required to be filed?

Licensed wholesalers must file the FR-467 Cigarette Wholesaler Monthly Report and FR-467E Cigarette Wholesaler Quarterly Report.

When are the cigarette tax reports due?

a.The FR-467 Cigarette Wholesaler Monthly Report is due monthly on the 25th of the following month.
b.The FR-467E Cigarette Wholesaler Quarterly Report is due quarterly on the 20th of the following month on a calendar year.

How should the cigarette tax report be filed?

Effective October 29, 2018, the cigarette tax returns (FR-467 & FR-467E) must be filed electronically at OTR’s online tax portal, MyTaxDC.gov. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

Note: The electronic filing is effective Tax Year 2019, for periods beginning January 2019.

What documents are required when filing the FR-467 Cigarette Wholesaler Monthly Report?

Schedules A-E (as applicable) are required when filing the FR-467. You will be able to include your applicable Schedules prior to submitting the FR-467 via MyTax.DC.gov.

Does the Office of Tax and Revenue charge sales tax on cigarettes?

No, there is no sales tax on cigarettes.

As a cigarette retailer, which tax returns do l file?

You’re only required to file when you sell vapor products (including e-cigarettes). You must file the FR-1000Q Tobacco Products Excise tax return to report sales and remit the excise tax to the Office of Tax and Revenue.

Where can cigarette wholesalers purchase stamps?

Stamps can be purchased from the District of Columbia Office of Finance & Treasury, located at 1101 4th Street SW, First Floor, Washington, DC 20024.

What are the requirements to sell cigarettes and other tobacco products in the District of Columbia?

You must request and receive a license from the Department of Consumer and Regulatory Affairs (DCRA) to sell cigarettes and other tobacco products in the District of Columbia. Once you receive your license, you must register your business with the Office of Tax and Revenue. To register your business, please visit MyTax.DC.gov and click “Register a New Business: Form FR-500” on the homepage.

What is a vapor product?

The term “vapor product” means any non-lighting, noncombustible product that employs a mechanical heating element, battery, or electric circuit, regardless of shape or size, that can be used to produce aerosol from nicotine in a solution.

Who is required to pay the Department of Health Care Finance (DHCF) assessments/fees (DHCF)?

Effective October 29, 2018, all DHCF nursing and intermediate-care facilities, as well as hospitals identified by DHCF, will be required to pay the applicable assessments and/or fees via OTR’s online tax portal, MyTax.DC.gov, for the following:
  • Nursing Facility Assessment (FR-1600M)
  • Stevie Sellows/Intermediate Care Facility for People with Intellectual Disabilities (ICF-IID) (FR-1700Q)
  • Medicaid Hospital Inpatient Fee (FR-2000Q)
  • Medicaid Hospital Outpatient Supplemental Payment (FR-2100Q)

How do I make a DHCF payment?

You must register your business with the Office of Tax and Revenue once you have been established with DHCF. To register your business, please visit MyTax.DC.gov and click “Register a New Business: Form FR-500” on the homepage. Once that has been completed, you must log in to your MyTax.DC.gov account and make a payment by ACH Credit/Debit or credit card/debit card through your United States of America financial institution.

What happens if I file/pay late?

Penalty and Interest for DHCF is different than the other tax types. No Late Payment Penalty is charged. Simple Interest is charged at 1.5% monthly.

What is an estate tax?

The estate tax is a tax imposed on the transfer of the "taxable estate" of a deceased person.

How do I gain access to an estate account via MyTax.DC.gov?

If you do not have a MyTax.DC.gov account, you must sign up for an account on the MyTax.DC.gov homepage. Click “Sign-up to use MyTax.DC.gov” and follow the instructions. Once your account has been created you will be prompted to complete the estate tax registration application. Upon approval of your application by OTR, you will have access to the estate tax account.
If you currently have a MyTax.DC.gov account, sign in to your account and under the I WANT TO section click “Register for DC Estate Tax Access” and complete the estate tax registration application. Upon approval of your application, by OTR, you will have access to the estate tax account.

When is the DC Estate Tax return (Form D-76 or Form D-76EZ) required to be filed?

The DC Estate Tax Return (Form D-76 or Form D-76EZ) must be filed where the gross estate is:
  • For a decedent whose death occurs after December 31, 2003, but before December 31, 2016, $1 million;
  • For a decedent whose death occurs after December 31, 2016, but before January 1, 2018, $2 million; or
  • For a decedent whose death occurs after December 31, 2017, please contact OTR’s e-Services Unit at (202) 759-1946 or via email at e-services.

Who is responsible for filing the DC Estate Tax return?

The DC Estate Tax return must be filed by the Personal Representative responsible for administering the estate. The Personal Representative may engage a third-party to file an estate tax return on behalf of the Personal Representative. However, the Personal Representative remains responsible for the estate tax return and can be held liable for any outstanding tax obligations for the estate.

What documents are required to REGISTER an estate tax account at MyTax.DC.gov?

The following documents are required to register as a Personal Representative at MyTax.DC.gov:
  • A copy of the Death Certificate;
  • One of the following documents:
    • A copy of the “Letters of Administration";
    • A copy of the Will;
    • A copy of a Trust Agreement;
    • Any other document which identifies the estate’s beneficiaries and/or executor(s) of the estate.
Documents required to register as a third-party authorized to file the return on behalf of the Personal Representative at MyTax.DC.gov:
  • A copy of the Death Certificate;
  • One of the following documents:
    • A copy of the “Letters of Administration";
    • A copy of the Will;
    • A copy of a Trust Agreement;
    • Any other document which identifies the estate’s beneficiaries and/or executor(s) of the estate.
  • A copy of the Power of Attorney signed by the Personal Representative on behalf of the estate.

What documents are required to FILE an estate tax account at MyTax.DC.gov?

The following documents are required when filing:
  • D-76/D-76EZ: Mock-up of IRS Form 706, pages 1, 2 and 3
  • D-76: Schedules A-O
  • D-76EZ: Schedule M (surviving spouse) or Schedule O (tax-exempt organization)

What documents are required with Form D-76 at MyTax.DC.gov?

Generally, the following documents should be uploaded in MyTax.DC.gov when filing the Form D-76:
  • A copy of the Will (if the decedent’s Will was attached during registration, then the Will does not need to be reattached);
  • A complete copy of IRS Form 706, including schedules A through O and all attachments.

What documents are required with Form D-76EZ at MyTax.DC.gov?

Generally, the following documents should be uploaded in MyTax.DC.gov when filing the Form D-76EZ:
  • A copy of the Will (if the decedent’s Will was attached during registration, then the Will does not need to be reattached);
  • A complete copy of IRS Form 706, including schedules M and O, and all attachments.

Where should estate tax returns be filed?

Starting May 2, 2018, estate tax returns must be filed electronically, and payments must be submitted via MyTax.DC.gov.

Whom should I contact for additional information?

For further assistance please contact OTR’s e-Services Unit at (202) 759-1946 or via email at e-services.

What is the extension of time to file DC Estate Tax return (Form D-77)?

Generally, the DC Estate Tax return must be filed, and the tax paid within 10 months after the death of the decedent. However, a 6-month extension of time to file may be requested by filing an Application for Extension of Time to File DC Estate Tax Return (Form D-77) via MyTax.DC.gov. The Office of Tax and Revenue does not accept the IRS Form 4768.

When should extensions be filed?

The request for an extension of time to file must be submitted via MyTax.DC.gov on or before the original due date for filing Form D-76.

What is the interest rate for failure to file timely?

Interest is charged at the rate of 10 percent per year, compounded daily (without regard to any extension).

What are the penalties?

A penalty of 5 percent per month or any fraction of a month up to a maximum of 25 percent of the tax will be imposed upon the failure to timely file a return and/or upon the failure to timely pay the tax. This penalty applies without regard to any extension of time in filing the return.

What is MyTax DC?

MyTax.DC.gov is a tax portal that makes viewing and paying Individual Income and Business taxes in the District of Columbia – simpler, faster, safer. For some tax types taxpayers can use the portal to file their returns.
Taxpayers can file the following:
  • Business Tax Registration
  • Corporate Franchise Tax Extensions
  • Estate Tax Extensions
  • Fiduciary Income Tax Extensions
  • Individual Income Tax Extensions
  • Partnership Tax Extensions
  • Sales and Use Tax Returns
  • Sales and Use Tax Exemption Certificate for Qualified High Technology Companies
  • Special Event Promoters Requirements
  • Specialized Sales Tax
  • Street Vendors and Mobile Food Services Sales Tax
  • Unincorporated Franchise Tax Extensions
  • Withholding Tax Returns

Who can use MyTax.DC.gov?

Only individuals and businesses who pay taxes in the District of Columbia can use MyTax.DC.gov.

Why Should I Sign Up for MyTax.DC.gov?

MyTax.DC.gov is a tax portal that makes viewing and paying Individual Income and Business taxes in the District of Columbia simpler, faster and safer- 24/7 Some of the key features that are accessible 24/7 are viewing correspondence, electronic payments, third party access requests to other MyTax.DC.gov taxpayer accounts (with their permission), and storing bank information for future payments. These features allow taxpayers to have enhanced control over their tax accounts. Also, there are services that do not require logging in to MyTax.DC.gov such as quick account payments, bill payments, Estimated Tax payments (Income and Franchise taxes only), Return payments, Garnishment payments and Payment Plan payments.

What tax services does MyTax.DC.gov offer?

You can file:
  • Business Tax Registration
  • Corporate Franchise Tax Extensions
  • Estate Tax Extensions
  • Fiduciary Income Tax Extensions
  • Individual Income Tax Extensions
  • Partnership Tax Extensions
  • Sales and Use
  • Sales and Use Tax Exemption Certificate for Qualified High Technology Companies
  • Special Event Promoters Requirements
  • Specialized Sales Tax
  • Street Vendors and Mobile Food Services
  • Unincorporated Franchise Tax Extensions
  • Withholding Tax Returns
You can pay:
  • Account Payments (all tax types except Partnership and Real Property)
  • Bill Payments (all tax types except Partnership and Real Property)
  • Estimated Payments (all tax types except Partnership & Withholding)
  • Extension Payments (all tax types except Partnership & Withholding)
  • Payment Plans (all tax types except Partnership)
  • Return Payments (all tax types except Partnership)
Note: The Partnership return does not have a payment requirement.
You can view:
  • Corporate Franchise Tax Returns (2016 and later)
  • Estate Tax Returns
  • Extensions Filed
  • Unincorporated Franchise Tax Returns (2016 and later)
  • Withholding Tax Returns

What tax services will I still need to access in OTR’s existing Electronic Taxpayer Service Center (eTSC)?

The Office of Tax and Revenue has retired its Electronic Taxpayer Service Center (eTSC) for individual and business tax filings. You must now file and pay your business taxes on the online tax portal, MyTax.DC.gov. ETSC is only available for real property matters, such as making payments, viewing bills and notices, and filing an assessment appeal.

What browsers are supported?

Most modern browsers are supported:
  • Microsoft Edge
  • Microsoft Internet Explorer 8+
  • Safari 5+
  • Chrome 5+
  • Firefox 3.5+
  • Opera 10+
For maximum security, we recommend always using the most recent version of your browser.

Is MyTax.DC.gov a secure site?

Yes, MyTax.DC.gov is a secure site. All data are encrypted to industry standards using a SSL/TLS certificate. This prevents your information from being viewed or modified by a third party. Encryption protocols that are no longer considered secure are not permitted.

One of the web pages is not working, who should I contact?

Please contact the Office of Tax and Revenue’s Customer Service Administration at (202) 759-1946 or send an email to e-services.

What if I don’t have an email address?

An email address is required to sign up for MyTax.DC.gov. If you do not have a personal e-mail address, you can register for a free account with websites such as Google, Yahoo, or Outlook.

How is my data protected?

All data are encrypted to industry standards using a SSL/TLS certificate. This prevents your information from being viewed or modified by a third party. Encryption protocols that are no longer considered secure are not permitted.

Only you and those you authorize will be able to see your data. Your identity will initially be verified by providing information that only you know.

If you login to MyTax.DC.gov, but aren't actively using the site, the screen will automatically be locked to protect your information from other people who may have access to that computer.

Multiple failed attempts to access your account will result in your account being auto-locked. If you find that your account has been locked and you are unable to login, please contact Customer Service Administration at (202) 759-1946.

What can I do to help protect my data?

Whenever accessing MyTax.DC.gov, confirm that the URL begins with "https” in the address bar. Most browsers will also display a green lock or shield indicating that the site is fully trusted by your browser.

Ensure both your browser and your computer's operating system are running the latest version. Avoid installing software or browser plug-ins from irreputable sources, particularly on any devices you use to access MyTax.DC.gov.

When visiting MyTax.DC.gov, always either type the web address into the address bar or use a search engine to search for the website. Never access MyTax.DC.gov from an unfamiliar link, especially if the link is within an email.

Use a secure password and never share your password with anyone. Try not to use the same password on MyTax.DC.gov that you use for other web accounts.

If you have a reason to believe your password has been compromised, or you are unable to securely gain access to your account, please contact the Customer Service Administration at (202) 759-1946.

How long will OTR keep electronic records associated with an account?

All submissions are a permanent part of the account record.

If I have an eTSC account do I need to sign-up for MyTax.DC.gov?

Yes you will need to sign-up for a MyTax.DC.gov username and password. Your previous account history information stored on eTSC will not be transferred to MyTax.DC.gov.

What is subject to the District of Columbia’s gross receipts tax?

The gross receipts tax is imposed on the sale of a variety of products and services in the District of Columbia, including natural gas, heating oil, telephone services, electricity, video, radio service, cable television service, satellite relay television service, and any other distribution of television.

When are gross receipts taxes due?

Gross receipts taxes are due on the 20th of each calendar month, reporting tax due for the preceding calendar month.

Which gross receipts tax return am I required to file?

There are a variety of tax returns for the gross receipts tax, depending on the product or service sold in the District of Columbia, such as:
  • Cable Television, Satellite Relay, Video or Radio Distribution (Form FR-27C)
  • Commercial Mobile Service (Form FR-27M)
  • Electric-city Provider (Form FR-27E)
  • Heating Oil (Form FR-27H)
  • Natural Gas Utilities (Form FR-27NU)
  • Public Utilities (Form FR-27U)
  • Toll Telecommunication Service (Form FR-27T).

Am I exempt from the District of Columbia’s franchise tax if I am subject to the gross receipts tax?

No, the gross receipts tax is owed in addition to the District of Columbia franchise tax, real property tax, and personal property tax.

How do I file a gross receipts tax return?

To learn how to file a gross receipts tax return, visit MyTax.DC.gov and click “View Tutorials.”

What are requests?

Every return, payment, or account change that you submit to MyTax.DC.gov is referred to as a “request,” and you will receive a confirmation number for each. Examples of requests include: filing a return, making a payment, or adding another account. Use the “Requests” link to view a list of all requests waiting to be processed and all completed requests.

How do I check my balance?

Log Into your MyTax.DC.gov account to view your statement balance.

Can I use different bank accounts for different account types?

Yes.

Can I have more than one bank account on file?

Yes, the option to have more than one bank account on file is available after you have registered on MyTax.DC.gov and signed into your account.

How do I close a specific Tax Account?

Once logged in, go to your Account’s Summary page and submit a web request with the closure date and explanation.

Can I change or cancel a request?

Yes, you can cancel or change a web request as long as it is in a “submitted” and not “processed” status.

Who can create or delete a user ID for my business?

Only the Account Administrator can approve account access or invalidate user ID’s.

How do I change my password?

Log into your account and click the 'Change Password' button located on the profile screen.

What do I do if I forgot my password?

From the login page click ‘forgot password?’ and enter your MyTax.DC.gov username. Click the ‘reset password’ button and further instructions will be sent to you via the email address you provided to create your account. Follow those instructions to set up a new password.

Are there any secret questions I can use if I have forgotten my password?

Yes, when you set up your user ID, you will be asked to select your secret question. You can change your security question or your answer at any time on the “My Profile” screen. The security question is used to reset and change your password.

Can I change my address? How?

Yes, click into the “Names and Addresses” tab on your account homepage, select the address type and click “edit.”

How do I manage additional logins?

When you’re in the ‘My Profile’ screen you will see an option that says ‘Manage additional logins.’ Once you click the link, create a login for the additional user by providing their name, email address and the type of access you would like to grant to the user. Once you create the login, the person will receive an email notification to create a new login on MyTax.DC.gov.
Access Types Available to Grant to Users:
  • Administrators – have full access to requests at the customer level and in the web profile screen they may add new logins, or close other logins associated to their tax profile. They can also change the access type for other logins and update access to tax accounts. Please note there can only be one Administrator per account (and the Administrator is automatically the person who originally created an account on MyTax.DC.gov).
  • Account Admins – A step down from the Administrator, they can only update access to tax accounts.
  • Standard Users – None of the above, they will generally be working with one or more tax accounts. The access level to the tax account will determine what they can do.

Access Levels (only applies to tax accounts and periods):
  • View – view-only access to the account financials.
  • File – allows filing and amending returns when available.
  • Pay – allows submission of payments and withdrawal of payment requests on the account.
  • File & Pay – combines File and Pay levels.

How do I request third party access to another account?

Once you are signed into your MyTax.DC.gov account, under ‘I Want To’ header select the option to request third party access. Once you click the link, select the account type you would like to access (i.e. Withholding Wage Tax). You would enter either the FEIN (for business) or SSN (for Individual) and submit the request. The requested taxpayer account will receive a notification under ‘Alerts’ in their MyTax.DC.gov account that states ‘Pending Account Access Request.’ The taxpayer will see information from your web profile and he/she may choose to reject or grant access. When allowing access he/she will also be able to set the permission level.

Who must file a Motor Fuel tax return?

Generally, each importer engaged in selling or other disposition or use of motor vehicle fuel in the District of Columbia (DC) must file a monthly Form FR-400M, Motor Fuel tax return. Persons who bring fuel for use, such as in excavating equipment on a DC construction site, must also file the FR-400M if that fuel is brought from outside DC and is not delivered by a DC licensed importer.

What are the definitions of some common motor fuel terms?

  • The term “motor vehicle” means all vehicles propelled by internal-combustion engines, electricity, or steam, except traction engines road rollers and vehicles propelled only upon rails and tracks.

  • The term “motor fuel” means gasoline, diesel fuel, and other volatile and flammable liquid fuel produced or compounded for the purposes of operating or propelling internal combustion engines. It includes benzol, benzene, naphtha, kerosene, heating oils, all liquified petroleum gasses and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles when advertised, offered for sale, sold for use, or used, alone, or blended or compounded with other products, for the purposes of operating or propelling internal combustion engines.

  • An “importer” is any person who brings into, or who produces, refines, manufactures, or compound, in the District of Columbia motor vehicle to be used or to be sold, kept for sale, bartered, delivered for value or exchanged for goods.

  • A “distributor” is any person other than the importer or user, who purchase motor vehicle fuel for sale to another person for resale.

  • A “person” includes individual, partnership, corporation and association.

  • A “user” means anyone other than an importer or distributor who sells, uses or otherwise disposes of, in the District of Columbia, motor vehicle fuel upon which the tax imposed has not been paid.

Who is required to get a motor fuel importer’s license?

Any person who brings into, or produces, refines, manufactures, or compounds in the District of Columbia, motor fuel to be used or to be sold, bartered, delivered for value, or for exchange of goods, and any person engaging in importing motor fuel in the District of Columbia must obtain a motor fuel importer’s license.

In addition, construction companies that bring fuel used for construction projects such as excavation equipment in the District of Columbia must also obtain a licensed.

How do I apply for a motor fuel license?

To learn how to apply for a motor fuel license, visit MyTax.DC.gov and click on “View Tutorials.”

Note:A motor fuel license application cannot be completed without an executed bond. Additionally, if a license is revoked, the licensee must wait a mandatory 12 months before another application can be issued.

How do I obtain a motor fuel bond?

To learn how to apply for a motor fuel bond, visit MyTax.DC.gov and click on “View Tutorials.”

Note:A motor fuel bond must be between $5,000 and $100,000.

Do I need to be registered for the motor fuel tax?

Yes, if you are an importer/wholesaler, distributor or a construction company who distributes motor vehicle fuel in the District of Columbia for excavating equipment at a construction site, then you are required to register for the Motor Fuel tax at MyTax.DC.gov.

If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

What is the current motor fuel tax rate?

Pursuant to the D.C. Code § 47-2301, the District of Columbia is required to levy and collect a tax on motor vehicle fuels equal to 8 percent of the average wholesale price of a gallon of regular unleaded gasoline. The average wholesale price is to be calculated semi-annually and in no case shall the price computed be less than $2.94.
The computed average wholesale price should also not vary by more than 10 percent from the prior period’s average price. The average wholesale price is computed by using the monthly Regular Gasoline Wholesale/Resale Price by Refiners provided by the Energy Information Administration for the Central Atlantic (PADD 1B) region for the six-month periods ending in June and December each year.

For the six-month period ending December 31, 2017, the computed average wholesale price of a gallon of gasoline was less than $2.94. Accordingly, the tax, computed at 8 percent of the $2.94 minimum price, remains at 23.5 cents per gallon for the period of April 1, 2018 through September 30, 2018.

When is the Motor Fuel tax return (FR-400M) due?

The FR-400M Monthly Motor Fuel tax return must be filed on or before the 25th of the month following the period end.

Note:The importer/wholesaler licensee is required to file the monthly Motor Fuel tax return (FR-400M) even if there is no tax liability for the month being reported.

Who must report and pay the Motor Fuel tax?

All motor vehicle fuel importers/wholesalers, distributors pay the Motor Fuel tax based on the total number of gallons sold or other disposition or use of motor vehicle fuel in the District of Columbia.
In addition, the construction companies that use fuel within the District of Columbia are also required to pay the motor vehicle fuel tax based on the usage at the same tax rate.

Note:Fuel imported for off-road use such as excavating equipment on construction site in the District is taxable.

Who is exempt from paying Motor Fuel tax?

Payments of Motor Fuel tax are exempt as follows:
  • Fuel exported or sold for export from the District of Columbia
  • Sales of motor fuel to the US government and its agencies
  • Sales of motor fuel to District of Columbia government agencies
  • Sales of motor fuel to diplomats of foreign governments

  • Note:The Motor fuel tax exemption is determined by the US Department of State.

What are Other Tobacco Products (OTP)?

The term “Other Tobacco Products” (OTP) means any product containing, made from, or derived from tobacco, other than a cigarette or premium cigar, that is intended or expected to be consumed, such as:
  • Little cigars
  • Roll Your Own (RYO)
  • Vapor products
  • All other tobacco products:
    • Moist snuff
    • Chewing tobacco
    • and Hookah

Which tax return is required to be filed for OTP?

You must file the Tobacco Products Excise Quarterly tax return (FR-1000Q).

When is the OTP tax return due?

The Tobacco Products Excise tax return (FR-1000Q) is due quarterly on the 21st of the following month on a fiscal year.

Where should I file the Tobacco Products Excise tax return?

Effective October 29, 2018, Tobacco Products Excise tax returns must be filed electronically at the Office of Tax and Revenue’s online portal, MyTaxDC.gov. If you do not have a MyTax.DC.gov account, click here to learn how to complete the sign-up process.

As a tobacco wholesaler, which tax returns should I file?

All tobacco wholesalers must file the following tax returns:
  • Cigarette Wholesaler Monthly Report (FR-467)
  • Cigarette Wholesaler Quarterly Report (FR-467E)
  • Tobacco Products Excise Tax Return (FR-1000Q)

As a tobacco retailer/individual consumer, which tax return should I file?

Tobacco Products Excise Return (FR-1000Q) is required for untaxed purchases of vapor products by retailers/individual consumers during the reporting period. The retailer/individual consumer is responsible for filing and paying the tax.

What are the requirements to sell cigarettes and other tobacco products in the District of Columbia?

You must request and receive a license from the Department of Consumer and Regulatory Affairs (DCRA) to sell cigarettes and other tobacco products in the District of Columbia. Once you receive your license, you must register your business with the Office of Tax and Revenue.To register your business, please visit MyTax.DC.gov and click “Register a New Business: Form FR-500” on the homepage.

How do I make a payment?

To make a payment, you must logon to MyTax.DC.gov. Once you are logged in, click the “Account” tab and select the account that you would like to make a payment for. Under the “I Want To” section, click “Make A Payment.”

OR

Click on the “Account” tab, select the account/period you wish to make a payment for, then click “Make A Payment.”

Note: Once logged on, if you owe for multiple periods and wish to pay the balance in full, select “Multi-Period Payment” as the payment type. To make multiple payments by each period, please select “Bill Payment.” The “Bill Payment” option will not allow you to pay your entire balance in full.

Can I cancel an ACH Debit payment (payment made through a bank account)?

Yes, ACH Debit payments must be cancelled before 7:00 PM EST of the payment date.

How far into the future can I set up a payment?

You can schedule payments up to one year in advance for individual income taxes and business taxes.

What should I do if the system does not accept my payment or return?

First, verify your browser meets the minimum technology requirements. If you still experience a problem with the system, please contact Customer Service Administration at (202) 759-1946 or send an email to e-services.

What are my electronic payment options, e.g. ACH debit, credit card?

Electronic payment options:
  • ACH-Debit – your payment is electronically withdrawn from your bank account on the date specified by the Office of Tax and Revenue.
  • Credit card – Payments are made through a third party vendor, which charges a 2.5% convenience fee. This fee is charged by the third party vendor and not the Office of Tax and Revenue.

Can I make a payment with a credit card?

Credit Card payments submitted within MyTax.DC.gov are processed by a third party vendor. From the payment screen on the homepage follow the quick payment tab and you will be directed to their web site. Note: The third party vendor charges a 2.5 % convenience fee per transaction.

Can I cancel a credit/debit card payment?

No,once your payment information is submitted, the transaction is complete. Please make sure you check your payment information before submitting.

How do I set up an online payment agreement for my outstanding taxes?

Log into your MyTax.DC.gov account and select "Request Payment Plan" under the "I want to" section in your user profile. The Office of Tax and Revenue will not charge you a fee to set up a payment agreement.

What payment methods are accepted?

The only payment method accepted is ACH Debit (automatic withdrawal) from your checking or savings bank account.

Will I receive notification of my withdrawal every month?

Yes, you will receive an email notification of your pending withdrawal via MyTax.DC.gov 10 days before your payment is processed.

Can I cancel or change my agreement once set up?

Changes to your existing agreement can be made by calling the Collections Division at (202) 724-5045.

Do I have additional options if I’m ineligible to set up an online payment agreement?

Yes, please contact the Collections Division at (202) 724-5045 to inquire about additional options.

Will I receive confirmation or a copy of my payment agreement?

Yes, you will be provided with a confirmation number after setting up a payment agreement. You can print the confirmation number for your records. Additionally, you can obtain a copy of your agreement by logging into MyTax.DC.gov account, click on the "Activity Center" tab and click "View all Requests." The Office of Tax and Revenue will also mail a copy to you.

What happens if I change banks?

Please contact the Collections Division at (202) 724-5045 with your new bank routing and account numbers. The Collections Division can make the necessary changes to withdraw payment from your new bank account.

My tax bill has been sent to an outside collection agency. Can I still make an online payment agreement through MyTax.DC.gov?

No, you are not eligible to set up an online payment agreement.

How will my payments be applied to my outstanding balances?

If you owe for multiple tax years, the Office of Tax and Revenue will apply your payments to the oldest collection first.

Will I still receive my tax refund or any overpayments if I’m on a payment agreement?

No, any refunds or overpayments will be applied to any outstanding tax balances owed to the District of Columbia.

Who is required to file a District of Columbia Personal Property tax return?

Generally, all individuals, corporations, partnerships, executors, administrators, guardians, receivers, trustees, and entities that own or hold personal property in trust in the District of Columbia, must file a DC Personal Property tax return, Form FP-31.

Railroad Personal Property returns, Form FP-32, shall be filed by every railroad company operating rolling stock over or upon the line or lines of any railroad or terminal company in the District of Columbia, and by every parlor-car company and sleeping-car company owning parlor and sleeping cars which are operated in the District over or upon the tracks of any railroad or terminal company.

Every car company or individual owning or leasing any railroad cars, which are run over or upon the line or lines of any railroad or terminal company in the District of Columbia, is required to file a Railroad Rolling Stock Tax return, form FP-34.

When is the District of Columbia Personal Property tax return due?

The personal property tax year runs from July 1-June 30. The District of Columbia’s Personal Property tax return is due by July 31 of each year.

On what date do I calculate the remaining cost (current value) of my tangible personal property?

You must report the remaining cost (current value) of all your tangible personal property as of July 1 of each year.

If the remaining cost (current value) of the District of Columbia personal property is less than $225,000, am I required to file a District of Columbia Personal Property tax return?

Yes, you are still required to file a Personal Property tax return if the remaining cost (current value) of the District personal property is less than $225,000. However, no tax will be owed.

How is depreciation calculated for District personal property tax purposes?

Depreciation is allowed only for the period of ownership from the month and year of acquisition. The straight-line method of depreciation is the only method allowed in calculating the remaining cost (current value).

Who reports the value of leased property on their District of Columbia Personal Property tax returns?

Any tangible personal property leased in the District of Columbia must be reported by the lessor for personal property tax purposes.

How do I file a District of Columbia Personal Property tax return?

To learn how to file a District of Columbia Personal Property tax return, visit MyTax.DC.gov and click “View Tutorials.”

How do I sign-up for MyTax.DC.gov?

You can sign up for MyTax.DC.gov by clicking the “Sign up to use MyTax.DC.gov” button on the homepage. The portal will guide you, step-by-step, to provide all the information needed to complete the sign-up process.
You will need the following:
  • A valid email address
  • Federal Identification Number (FEIN) or Social Security Number (SSN)
  • 12-digit Account ID number (Sales and Withholding taxes)
Need Help? Click here to view the tutorial to learn how to sign up for a MyTax.DC.gov account.

How do I log in?

Log in by entering the username and password you created when you registered on MyTax.DC.gov. Click the “login” button and you will be taken to your account profile.

How do I register my business?

You can register a new business by clicking 'Register a New Business – Form FR-500' button on the homepage. Before completing the FR-500, please visit the Department of Consumer and Regulatory Affairs website here to complete any licensing requirements.
In addition, ALL employers with employees who work in the District of Columbia are required to register their businesses online with the Employer Self Service Portal (ESSP) . If you have any questions or need additional information, please call the DC Department of Employment Services, Office of Unemployment Compensation – Tax Division at 202-698-7550 for assistance, or email at essp.

What are the rules for creating a MyTax.DC.gov password?

Passwords must contain at least eight characters and include at least one uppercase letter, one lowercase letter, one number, and one special character.
TIP: Do not use your MyTax.DC.gov username, any portion of your Social Security Number, or your Federal Employer Identification Number (FEIN) as your password.

When should I file my return?

Please note the dates for each return below.
DC Tax Forms
Form Form Name Due Dates Web Site
D-20 Corporate Franchise Tax Calendar Year Filers – On or before March 15th. Fiscal Year Filers – 15th of the 3rd month after the year ends MyTax
D-20ES Declaration of Estimated Franchise Tax Quarterly – April 15th, June 15th, September 15th, and January 15th MyTax
D-30 Unincorporated Business Franchise Tax Calendar Year – April 15th; Fiscal Year – 15th of the 4th month after the year ends MyTax
D-30ES Declaration of Estimated Franchise Tax Quarterly – April 15th, June 15th, September 15, and January 15th MyTax
D-40 Individual Income Tax April 15th MyTax
D-40ES Estimated Payment for Individual Quarterly – April 15th, June 15, September 15th, and January 15th MyTax
D-41 Fiduciary Tax File on or before April 15th MyTax
D-76 (D76EX, D76A, & FR-77) Estate Tax File within 10 months after date of descendent death MyTax
DS-65 Partnership Tax File on or before the 15th day of the 4th month following the end of the tax year. Calendar year filers due on the 15th day of April MyTax
FR-77 Estate Tax Extension Automatic 6 month extension on or before the due date MyTax
FR-120 Corporate Franchise Tax Extension Automatic 6 month extension on or before the due date MyTax
FR-127 Individual Income Tax Extension Automatic 6 month extension on or before the due date MyTax
FR-127F Fiduciary Income Tax Extension Automatic 6 month extension on or before the due date MyTax
FR-130 Unincorporated Franchise Tax Extension Automatic 6 month extension on or before the due date MyTax
FR-165 Partnership Report Extension Automatic 6 month extension on or before the due date MyTax
FR-500 Combined Business Tax Registration Application MyTax
FR-800M Sales & Use Monthly 20th of the following month MyTax
FR-900A Employer’s Withholding Annually January 20th MyTax
FR-900B Employer Withholding Reconciliation January 31st MyTax
FR-900M Employer’s Withholding Monthly 20th of the following month MyTax
FR-900Q Employer’s Withholding Quarterly On or before the 20th day of the quarter following the quarter being reported MyTax
FR-900NP Withholding Tax Non-Payroll 20th of the following month MyTax
FP-31 Personal Property Tax July 31st of the previous year MyTax
FR-400M Motor Fuel Tax Due on or before the 25th day of the next succeeding calendar month MyTax
FP-129A Extension to file Personal Property Tax Automatic 3 month extension on or before the due date MyTax
FR-1500 Ball Park Fee June 15th – filed electronically MyTax
FR-800A Sales & Use Annually January 20th MyTax
FR-800SM Specialized Sales Tax Return 20th of the following month. Filed electronically. MyTax
FR- 800Q Sales & Use Quarterly On or before the 20th day of the quarter following the quarter being reported MyTax
FR-800V FR-800V Street Vendors and Mobile Food Services Minimum Sales Tax Quarterly Return File the return for the 4 quarters due on or before January 20, April 20, July 20 and October 20 of each year. MyTax
FR-800SE Special Event Sales Tax Return If filing FR-800SE, file on or before the 20th of the month following the last day of the special event MyTax
FR-425 Alcoholic Beverage Calendar Year , 15th day following period end MyTax
FR-467 Cigarette Wholesaler Monthly Report Calendar Year , 25th of the following month MyTax
FR-467E Wholesaler’s Quarterly Report (Stamped Cigarettes and RYO Tobacco) Calendar Year, 20th of the following month MyTax
FR-1000Q Tobacco Products Excise Quarterly Return Calendar Year, 20th of the following month MyTax
FR-1000Q Tobacco Products Excise Quarterly Return October - September fiscal year, 21 calendar days after period end MyTax
FR-27U Telephone - Local Calls Calendar Year, 20th of the following month MyTax
FR-27E Electric - City Provider Calendar Year, 20th of the following month MyTax
FR-27NU Natural Gas Utilities Calendar Year, 20th of the following month MyTax
FR-27C Cable Television, Satellite Relay, or Distribution of Video or Radio Transmissions Calendar Year, 20th of the following month MyTax
FR-27H Heating Oil Calendar Year, 20th of the following month MyTax
FR-27M Commercial Mobile Service Calendar Year, 20th of the following month MyTax
FR-27T Toll Telecommunications Service Calendar Year, 20th of the following month MyTax
FR-31 Personal Property Tax Return Tax Year July - June, July 31 of the following month MyTax
FR-32 Railroad Tangible Personal Property Return Tax Year July - June, July 31 following period begin MyTax
FR-34 Rolling Stock Tax Return Tax Year July - June, July 31 following period begin MyTax

How long does it take for the return to update to my account?

Returns without errors should post to the account within 24-48 hours.

If I pay electronically, am I required to file electronically?

Yes, you are required to file electronically.

Can I start filling out a return and finish it later?

Yes, you can retrieve a saved submission.

Why did I receive a notice to verify my return?

In an effort to combat identify theft and tax fraud, the Office of Tax and Revenue (OTR) will require additional verification for selected tax returns. OTR will issue notices to individual taxpayers whose returns have been selected for further review.

How do I verify my return via MyTax.DC.gov?

On the MyTax.DC.gov homepage, click "Verify My Return" under the "Individuals" section. On the "Verification" screen enter your last name and the verification pin that you received in your notice. Enter the refund amount listed on your original District of Columbia D40/D40EZ tax return for the tax year on the notice. If you are not requesting a refund, enter 0. If you or a tax preparer filed your tax return click "Yes" and click "Submit." If you or a tax preparer did not file your tax return click "No." Enter your phone and email and click "Submit." For more information Click Here to view the How to Verify Your Tax Return User Guide.

Can I verify my return on MyTax.DC.gov using my mobile device?

Yes, but only through your mobile device’s internet browser. Be sure to hit the "Submit" button by scrolling to the lower right of your mobile device screen in order to complete the verification.

What’s new for sales taxes?

Effective October 1, 2017, OTR will no longer mail Sales and Use tax filing booklets. Additionally, the production of paper returns (including PDFs) and fillable forms will cease, and returns will only be available electronically via MyTax.DC.gov. However, OTR will continue to accept paper returns for the 2017 Fiscal Year and preceding Fiscal Year Sales and Use tax returns.

What taxes are applicable?

Beginning in November 2017, taxpayers will be required to file and may submit payment via MyTax.DC.gov for the following Sales and Use tax returns:

Sales and Use Tax (includes bulk filings):
  • FR-800A – Annual
  • FR-800Q – Quarterly
  • FR-800M – Monthly
Specialized Sales Tax:
  • FR-800SM – Monthly
Sales and Use Tax Special Event:
  • FR-800SE
Street Vendors and Mobile Food Services Minimum Sales Tax:
  • FR-800V – Quarterly
The Sales and Use tax returns FR-800 (Monthly/Quarterly/Annual) will include a new column to report “Credit for Tax Refunded to Purchaser,” as well as a line to report “Exempt Sales.” These changes will create transparency and reduce errors on the returns.

How do I file my Sales and Use tax return?

See the "How to File a Sales and Use Tax Return" tutorial.

How do I amend and file my final Sales and Use tax return?

Amended and final returns must be filed via MyTax.DC.gov for the 2018 and later tax filing periods.

How do I make a payment after I have filed my Sales and Use tax return?

If you need to make an additional payment for a return you have already filed, click “Make a Payment” or “Balance Due.”
Once logged-on, if you owe for multiple periods and wish to pay the balance in full, please select “Account Payment” as the payment type. To make multiple payments by each period, please select “Bill Payment.” Please note the “Bill Payment” option will not allow you to pay your entire balance in full.

How do I apply for a Sales and Use tax exemption?

Beginning in November 2017, organizations applying for a Sales and Use tax exemption will be required to complete an online application and attach supporting documentation via MyTax.DC.gov. If the exemption is approved, OTR will issue an official certificate which will include an expiration date. Taxpayers must reapply for a new exemption prior to the exemption expiration date on the certificate.

Sales tax accounts with multiple locations in the District of Columbia still require a sales tax exemption certificate for each location.

What happens if I file/pay late?

MyTax.DC.gov allows you to file returns and make payments for the current period and preceding periods. If you file and/or pay the tax after the due date, interest and penalties will be automatically calculated and assessed. The penalty for late payment is 25% of the tax due per month (or fraction thereof), up to a maximum of 25%. Interest is 10% per year compounded daily on a late payment.

Is it a requirement to file a return even if no tax was due for a given period?

Yes. It is a requirement to file a Sales and Use tax return even if you have no tax due for a given period.

What if I need to make a change or adjustment to a previously filed return?

MyTax.DC.gov allows taxpayers to make corrections to tax returns filed by submitting an amended tax return.

Can I authorize another person to discuss my Sales and Use tax return?

Yes. See the tutorial on "How to Request and Approve Third Party Access"

Who should I contact if I have questions?

Additional information can be found at MyTax.DC.gov, by calling (202) 759-1946 or e-services.

What’s new for special event promoters?

Effective November 1, 2017, special event promoters hosting an event with at least 50 vendors must provide OTR with a preliminary list of:
  • All participating vendors and exhibitors,
  • Their addresses,
  • Tax identification numbers,
  • Representatives, and
  • Telephone numbers
This information must be provided at least 30 calendar days before the special event occurs through MyTax.DC.gov. Additionally, promoters must also submit a final list of participants no later than 10 calendar days after the last day of the special event. Special event promoters must provide their required documentation through an online process via MyTax.DC.gov. See the "How to Register a Special Event Form FR-500 B"tutorial.

Who is considered a promoter?

A “promoter” is a person who arranges, organizes or sponsors vendors, or exhibitors engaged in the business of retail sales to participate in a special event. Promoters of special events have a responsibility to inform the participants in the event of their own responsibilities to collect sales taxes and pay it to the OTR.

What is a special event?

As defined in District Code § 47-2001(w-1)(1), a “special event” is an uncommon, unique, noteworthy, or extra occurrence of a specific activity open to the general public and designed, advertised, or promoted for an identified purpose at which at least 50 vendors will be present. Special events include events that are conducted or held on a designated day or series of days, whether held outdoors, indoors, or both, in a public or private facility.

Is there a penalty for not providing a preliminary list?

As mandated by District Code § 47–2002.04, the penalty for failing to provide the preliminary list of 50 or more vendors and exhibitors is $1,000 plus $50 for each day the list is late, up to $2,500.

Is there a penalty for not providing a final list?

Yes. The penalty for failing to provide the final list is $1,000 plus $50 for each day the list is late. The maximum penalty for the promoter’s failure to submit the final list is $10,000.

Who should I contact if I have questions?

Additional information can be found at MyTax.DC.gov, by calling (202) 759-1946 or e-services.

How can an organization be recognized as tax exempt from the District of Columbia franchise, sales and personal property taxes?

An organization recognized as a tax exempt entity by the Internal Revenue Service is not automatically recognized as a tax exempt entity under the laws of the District of Columbia.
Some exemption requests will require taxpayers to sign up for a MyTax.DC.gov account which include:
  • Exemption to File (FR-164)
  • Utility Exemption (OTR-308)
  • Contractor Exemption Purchase Certificate (OTR-553)
  • Certificate of Resale (OTR-368)
  • QHTC Exempt Purchase Certificate (FP-337)
The following exemption requests do not require a MyTax.DC.gov account registration:
  • Exemption from Sales Tax on Parking (OTR-309)
  • Government Exemption Certificate (FR-300)

What type of exempt organizations may qualify for sales tax exemption?

Semipublic institutions may qualify for sales tax exemption provided the organization has a location/office in the District of Columbia. The effective date for a sales tax exemption shall be the date OTR issues the certificate of exemption.

What is a semipublic institution?

“Semipublic institution” means any corporation, and any community chest, fund or foundation, organized exclusively for religious, scientific, charitable, or educational purposes, including hospitals, no part of the net earnings of which incurs to the benefit of any private shareholder or individual -See DC Code §47-1802.01(a).

What is the effective date of a sales tax exemption?

The effective date for a sales tax exemption shall be the date the exemption is approved by the Office of Tax and Revenue.

What type of exempt organizations may qualify for a franchise tax exemption?

Generally, most organizations that are recognized as tax exempt organizations by the Internal Revenue Service with a few exceptions, may qualify for a franchise tax exemption.

What is the effective date of a franchise tax exemption?

The effective date for a franchise tax exemption shall be the more recent of the following dates:
1. The date the business activities began in DC, or
2. The date of the IRS Determination Letter or IRS Affirmation Letter.
Note: If the IRS Determination Letter date is older than four years, an IRS Affirmation Letter must be obtained. The original IRS Determination Letter and an IRS Affirmation Letter dated within the past year must be submitted with the application. More information can be found here

What type of exempt organizations may quality for personal property tax exemption?

Semipublic institutions (IRC § 501(c) (3)) may qualify for a personal property tax exemption.

What is the effective date of a personal property tax exemption?

The effective date for personal property tax exemptions will be the July 1 following the date of the initial application request.

What returns for tax exempt organizations are to be filed with the District of Columbia?

If you have unrelated business income and are required to file Federal Form 990-T, you must file Corporation Franchise Tax Form D-20 on your unrelated business income. If you are required to file Federal Form 1120 POL, you must file Corporation Franchise Tax Form D-20 on your taxable IRC Section 527 income. If you are subject to the DC personal property tax, you are required to file Personal Property Tax Form FP-31.

What are the other types of tax exemption that are available in the District?

Other types of tax exemptions include utility, residential parking, Qualified High Technology Companies (QHTC) exemption, Contractors Exempt Purchase Certificate, DC Certificate of Resale, government, and specific exemptions.

How do you verify the validity of an exemption certificate?

A search option is available on MyTax.DC.gov homepage to verify the validity of certificates and exemptions issued. The certificate can be verified by entering the “Exemption Type”, “Account ID” and “Certificate Number.” Search results will indicate if the certificate is valid or invalid.
If an exempt organization conducts a few yearly specific events (i.e. bake sale and other fundraising events) and is not registered to collect sales tax, contact OTR’s Collection Division to register for special events at (202) 442-6868 or (202) 442-6824.
For additional information, please contact Senior Tax Auditor James Lesane at (202) 442-6623.

How can I request a replacement certificate?

New regulations effective November 1, 2017, require certificate reissuance requests to be submitted on MyTax.DC.gov using the "Request for Exemption To File (FR-164)."

If a name or address change is required the organization must first request an update on MyTax.DC.gov or contact the Customer Service Administration at (202) 727-4TAX (4829).
The Request for Exemption To File (FR-164) must be completed in full with an attached copy of the IRS Determination Letter.
Note: If the IRS Determination Letter date is older than four years, an IRS Affirmation Letter must be obtained. The original IRS Determination Letter and an IRS Affirmation Letter dated within the past year must be submitted with the application. More information can be found here

Newly issued certificates will be available for printing by logging in to your account at MyTax.DC.gov.

Where can I find the District of Columbia Regulations specific to Exemption and Resale Certificates?

Certificates of Exemption.
Certificates of Resale.

Can I still send an email to begin the Voluntary Disclosure process?

Taxpayers/Representatives can no longer submit information via email and must use the online request before the case will be initiated.

What is the next step after submitting my Voluntary Disclosure Request?

A letter will be sent to taxpayers after submitting the Voluntary Disclosure Request which will detail the next steps to file their returns, register their customer (customer registration is business only), and associate the request to their account.

Who should I contact if I have a question or need to make a change to my Voluntary Disclosure request?

For any questions or amendments to a submitted Voluntary Disclosure request, please contact vda@dc.gov

What’s new for Withholding taxes?

Beginning January 2017, OTR is eliminating monthly withholding return filing for District of Columbia taxpayers. This will more closely align with the federal withholding process and make tax filing simpler for District businesses/employers.

If you currently file the Employer/Payer Withholding Tax Monthly Return (FR-900M), you will no longer be required to file monthly withholding tax returns. Instead, you will be required to file the new Quarterly Return, FR-900Q. However, you will still be required to make your tax payments on a monthly basis, with the due dates being the 20th of the following month, as they are now.

There will be an option of bulk filing the FR-900Q via MyTax.DC.gov beginning with the quarterly return due on April 30, 2017 for the months of January, February, and March 2017.

Beginning January 2017, another key feature will be a new standalone annual (Non-Payroll) return, FR-900NP. This new form aligns with Federal regulations and IRS Form 945, and you can file it through MyTax.DC.gov. To report backup or non-wage withholding on non-payroll payments such as pensions, annuities and gambling winnings, use form FR-900NP only.

Important Withholding Reminders:
  • Withholding booklets will no longer be mailed after November 1, 2016, and will only be available online at MyTax.DC.gov.
  • There are no changes to the 2016 FR-900M, FR-900Q, FR-900A, and FR-900B for the 2016 filing year.
  • The 2016 FR-900B will be the last legacy reconciliation form to be filed. It is due by January 31, 2017.
  • Withholding payments must still be deposited on the 20th of each month for the amount of tax withheld in the previous month. For example, the January tax withheld must be paid by February 20th, and the February tax withheld must be paid by March 20th.

What are the 2017 due dates to file quarterly Withholding Returns?

Quarter includes Quarter Ends Form FR-900Q is Due
January, February, March March 31 April 30
April, May, June June 30 July 31
July, August, September September 30 October 31
October, November, December December 31 January 31
The due date for the 2017 FR-900A, 2017 R-900NP and 2017 FR-900P is January 31, 2018. A new FR-900P will be available.

What are the Withholding Forms?

  • FR-500 Combined Business Tax Registration Application
  • FR-900A Employer/Payer Withholding Tax Annual Return
  • FR-900B Employer/Payer Withholding Tax Annual Reconciliation and Report (discontinued after 2016)
  • FR-900M Employer/Payer Withholding Tax Monthly Return (discontinued after 2016)
  • FR-900NP Non-Payroll Return (NEW)
  • FR-900P Payment Voucher for Withholding Tax (NEW)
  • FR-900Q Employer/Payer Withholding Quarterly Return

How do I withhold income tax in the District of Columbia?

To withhold income taxes for the District of Columbia, your business must be registered with OTR by filing the FR-500, Combined Business Tax Registration Application. The FR-500 is used to simplify filing for businesses, allowing you to register all your tax requirements on a single form.
Whether registering for sales tax, franchise tax, unemployment tax or any others, you should complete all areas applicable to your business activity on the FR-500 by submitting it online via MyTax.DC.gov. You can access the FR-500 under the “Businesses” section on the MyTax.DC.gov homepage.

Can I use my SSN to access my Withholding accounts?

No. Due to the changes to the 2017 Withholding forms and requirements, businesses/employers must obtain a Federal Employer Identification Number (FEIN) with the Internal Revenue Service (IRS). To register with the IRS for a FEIN Click Here

How do I request an abatement for penalty and interest?

For businesses, you must submit a written request on company letterhead signed by an authorized agent. For individuals, you must submit a written request. You can email your request to Tax Help.

Can I access unemployment information on MyTax.DC.gov?

No. Please contact the Department of Employment Services (DOES) at (202) 724-7000.

How do I obtain a business license?

Please contact the Department of Consumer Regulatory Affairs (DCRA) at (202) 442-4400.




For additional information, please contact the Office of Tax and Revenue’s (OTR) e-Services Unit via email E-Services or call (202) 759-1946.

You may also visit OTR’s Walk-In Center at:
1101 4th Street, SW, Suite 270
Washington, DC 20024