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District of Columbia Payroll Tax Compliance

Employers in the District of Columbia must meet three key payroll compliance obligations: state income tax withholding, unemployment insurance (UI), and new hire reporting.

Each requirement has its own forms, deadlines, and reporting rules established by the District agencies. The sections below provide a clear overview of these obligations.

District of Columbia Withholding Tax Requirements​

Employers that pay wages to employees who are subject to District of Columbia income tax withholding must withhold DC income tax and remit it to the District of Columbia Office of Tax and Revenue (OTR).

Employers must register for a DC withholding tax account before filing returns. The required withholding filing frequency depends on the amount of withholding tax liability. DC employers may be required to file annually, quarterly, or monthly.

Forms required​

Form FR-900A

  • Filed annually by employers assigned an annual withholding filing frequency.
  • Used to report and reconcile DC income tax withheld during the year.
  • Generally due January 31 of the following year for annual withholding filers.
  • Employers must file the return even if no withholding tax was due for the reporting period.

Form FR-900Q

  • Filed quarterly by employers assigned a quarterly withholding filing frequency.
  • Used to report and remit DC income tax withheld from employee wages.
  • Quarterly returns are generally due on the last day of the month following the end of the quarter — April 30, July 31, October 31, and January 31.
  • Employers must file the return even if no tax was withheld or no payment is due.

TaxBandits API supports the automation of FR900Q. See how it works

District of Columbia Unemployment Insurance (UI) Requirements​

Employers that are liable for District of Columbia unemployment insurance must report employee wages and unemployment insurance contributions to the District of Columbia Department of Employment Services (DOES), Office of Unemployment Compensation.

Employers must file wage and contribution reports even when no wages were paid during the reporting period, unless the account has been closed or placed in inactive status.

Forms required​

Form UC30

  • Filed quarterly as the Employer's Quarterly Contribution and Wage Report.
  • Used to report employee wages and unemployment insurance contributions for the quarter.
  • Employers must file the report for employees who performed work in the District of Columbia, regardless of the employee's state of residence.
  • The report must be filed even if no wages were paid or there was no unemployment insurance tax liability for the quarter.
  • Quarterly reports and payments are generally due on April 30, July 31, October 31, and January 31.

Form UC30-1

  • Used as a supporting/continuation wage report associated with Form UC30.
  • Provides the individual employee wage information required to support the quarterly UC30 filing.
  • Used when additional employee wage details are required beyond the information reported on the main UC30.
  • The employee-level wage information reported through the UC30/UC30-1 filing supports the calculation and administration of District of Columbia unemployment insurance.
  • UC30-1 should therefore be treated as a supporting component of the UC30 filing rather than as a separate quarterly tax return.

Form UC30-H

  • Filed annually as the Employer's Annual Contribution and Wage Report.
  • Used by employers assigned an annual UI filing frequency to report employee wages and unemployment insurance contributions.
  • The annual report and payment are generally due April 15 following the reporting year.
  • Employers must file the report even if no wages were paid, unless the account has been closed or placed in inactive status.

Employers can submit unemployment insurance wage reports and payments electronically through the District of Columbia Employer Tax System (DCETS).

District of Columbia New Hire Reporting​

  • Employers must report all newly hired and rehired employees to the District of Columbia Directory of New Hires within 20 days of the employee's hire or rehire date.

  • Federal and District law requires employers to report applicable new hires and rehires.

  • New hire reporting helps the District locate noncustodial parents and enforce child support obligations.

  • Employers can submit new hire information through the District's designated new hire reporting system.