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District of Columbia Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in the District of Columbia must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: D.C. income tax must be withheld only from wages paid to resident employees for services performed either within or without the District. Wages paid to nonresident employees are not subject to withholding.

Employee Withholding Exemption Forms: District of Columbia Form D-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: D.C. has a reciprocal agreement in effect with Maryland and Virginia.

Administration:

Office of Tax and Revenue
1101 4th Street, SW, Suite W270
Washington, DC 20024
Phone: (202) 727-4TAX
Fax: (202) 442-6890
Email: taxhelp@dc.gov

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