USA State Taxes
DISTRICT OF COLUMBIA (DC)
STATE INCOME TAX (SIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | Tables |
DC Office of Tax and Revenue - Business Tax
Withholding Instructions and Tables
|
Monthly EFT - $100 or more per month. Due 20th day of month following month end. Any period tax due exceeds $5,000, must pay electronically. |
Withholding Tax Monthly Return - FR-900M Quarterly Return - FR-900Q Annual Report - FR-900B Withholding Allowance Certificate - D-4 |
|
| Supplemental Wage / Bonus Rate | None |
| Notes: | Must file returns even if you withheld no tax or no payment is due. DC has reciprocal agreements with Maryland and Virginia. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings | $9,000 | Unchanged from 2022 |
DC Department of Employment Services
|
Quarterly - Check
Use Employer Self-Service Portal (ESSP), unless less than 5 employees. |
UC-30 UC-30H Annual form due by April 15th |
| Employee Deduction | None | ||||
|
Employer Tax Rate (Plus 0.2% administrative funding assessment) |
1.6 – 7.0% | Unchanged from 2022 | |||
|
New Employment Rate - Standard (Plus 0.2% administrative funding assessment) |
2.7% | Unchanged from 2022 | |||
| Voluntary Contribution Permitted | No |
| Notes: | Must submit a quarterly Contribution and Wage Report even if zero employees. |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
| New Hire |
Same as federal requirements. |
WEBSITES
Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.
Last updated Jan 2024