Washington D.C. Updates Annual Withholding Instructions

August 18, 2017 Paul Ogawa

The D.C Office of Tax & Revenue (OTR) recently published two updates to instructions for annual withholding forms. These instructions are used to properly fill out and file their respective forms.

The first set of updated instructions is for Form FR-900A, the Employer/Payer Withholding Tax Annual Return. Generally, the OTR reminds filers they will be charged a $65 fee if their check or electronic payment is not honored by their financial institution. Specifically, there is one substantive change that relates to criminal penalties.

  • A willful failure to file a return or report timely will result in a fine of $1,000 or imprisonment for 180 days, or both (previously the monetary penalty was $5,000).

The second set of updated instructions is for Form FR-900NP, Annual Return for Withholding Reported on Forms 1099 and W-2G. As with Form FR-900A, the $65 fee for dishonored payments is added to these instructions, along with the change to monetary criminal penalties shifting from $5,000 to $1,000 for a willful failure to file a return or report in a timely manner. No other content changes were made to these instructions.

About the Author

Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.

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