D.C. OTR recently released an updated version of Publication FR-230, the Income Tax Withholding Tables and Instructions. This publication contains information on income tax withholding rules as well as the actual income tax tables themselves.
While a large part of the publication contains the same information as the previous version released for tax year 2017, there are two notable changes to the instructions.
- DC OTR will no longer accept CDs or any magnetic media for filing W-2 and 1099 forms. Instead, taxpayers must use the portal located at MyTax.DC.gov, and use the bulk upload or online data entry filing options.
- Monthly filing will be eliminated, moving all current monthly filers to the quarterly reporting cycle. This means that taxpayers must file Form FR-900Q 30 days after the end of each quarter.
- Please note that payments must still be deposited by the 20^th^ of each month for the tax withheld in the previous month. In other words, payments will remain on the monthly deposit schedule, and only reporting will move to a quarterly schedule.
To review this publication in full, please click here.