990 series forms are due May 15, 2026. Complete your filing with Tax990.

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990 series forms are due May 15, 2026. Complete your filing with Tax990. E-File Now

File District of Columbia Payroll
Taxes in Minutes

Stay compliant with the new hire reporting, withholding, and
unemployment insurance taxes.

Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Form 900Q

Form FR-900Q

Apr 30, Jul 31, Oct 31, Jan 31

Withholding
Form 900A

Form FR-900A

January 31 of the following year

Form UC-30

Form UC-30

Apr 30, Jul 31, Oct 31, Jan 31

UI

District of Columbia Filing Requirements for New Hire, Withholding, and Unemployment

Stay compliant with District of Columbia’s new hire, withholding, and unemployment filing requirements—on time, every time.

Forms Filing Requirements Filing Methods Due Date
New Hire Report District of Columbia employers must report newly hired, rehired, or recalled employees. This includes government, nonprofits, and private businesses.
  • Online (Recommended): Report through the official DC New Hire Reporting Portal.
  • Fax: (877) 892-6388
  • Mail: DC Directory of New Hires, P.O. Box 457, Norwell, MA 02061.
Within 20 days of the employee’s hire, rehire, or recall date. Electronic filers must submit reports in two monthly transmissions not more than 16 days apart.
Withholding (FR-900Q / FR-900A) All employers who withhold DC income tax must file. Even if no tax was withheld, a return must be filed.
  • Online: File via the official DC withholding tax portal
  • Paper payments (under $5,000): Use Form FR-900P and mail with check/money order
  • Mail: Office of Tax and Revenue, PO Box 96385, Washington, DC 20090-6385.
  • FR-900Q (Quarterly): April 30, July 31, October 31, January 31.
  • FR-900A (Annual): January 31 of the following year.
Unemployment Insurance (UC-30) All DC employers with one or more workers must file Form UC-30 quarterly.
  • Online (Recommended): File via DOES Employer Self-Service Portal (ESSP).
  • Mail (fewer than 5 employees): Department of Employment Services, 4058 Minnesota Avenue, N.E., 4th Floor, Washington, D.C. 20019.
  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File District of Columbia Payroll Forms with Confidence

Simplify District of Columbia state compliance, and avoid missed deadlines with TaxBandits—your complete
solution for state and federal filings.

See How to File

District of Columbia Annual Withholding Reconciliation Form A-3

Understand District of Columbia’s additional filing requirements and stay compliant.

Filing Requirement Used to reconcile total District of Columbia income tax withheld during the year with payments submitted via Forms A-1 and A-6. Reconciles exactly with W-2s.
Due Date January 31st of the following year.
What to Include Summary of total wages, total tax withheld, and total payments made. Must accompany employee Forms W-2.
Filing Method Electronic filing via the MAT portal is strongly encouraged. Reconciles with both A-1/A-6 filings and issued W-2s.
District of Columbia Annual Reconciliation Form A-3

Simplify your A-3 filing with TaxBandits

Information Required to File

Know what information you need to file District of Columbia payroll forms accurately.

What to Report in New Hire?

What to Report in New Hire?

  • Employee's legal full name
  • Employee's physical address
  • Social Security Number (SSN)
  • Date of hire
  • FEIN, employer name & address
  • State of hire (for multi-state employers)
What to Report in Forms FR-900Qand-FR-900A

What to Report in Forms FR-900Q & FR-900A?

  • Business name and address
  • FEIN and DC 12-digit withholding account ID (must begin with “300”)
  • Total wages subject to DC income tax during the period
  • Amount of DC income tax withheld
    from wages
What to Report in Form UC-30

What to Report in Form UC-30?

  • Employee name, SSN, and number of hours worked
  • Total gross wages paid during the quarter
  • Taxable wages (up to the $9,000 wage base)
  • Legal business name & DC UI Account Number
  • Federal Employer Identification
    Number (FEIN)
  • Reporting quarter and year
  • Quarterly Contribution Data
    (based on assigned tax rate)

How to file Payroll Tax Forms with the State of District of Columbia?

Create a free TaxBandits account and follow these simple steps to e-file your District of Columbia forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, withholding Forms FR-900Q or FR-900A, and unemployment insurance Form UC-30.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, withholding Forms FR-900Q or FR-900A, and unemployment insurance Form UC-30.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with District of Columbia today—TaxBandits makes it quick and easy!

District of Columbia Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

Forms Price per Form*
New Hire Reporting $1 / Employee
Withholding Form (FR-900Q, FR-900A) $5.95
Unemployment Wage Report (Form UC-30) $5.95

Penalties and Corrections for New Hire, Withholding, and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections
New Hire Report
  • Failure to report newly hired, rehired, or recalled employees may result in a penalty of up to $25 per employee.
  • This can increase to up to $500 per employee if there is a conspiracy or false information.
  • Corrections to previously submitted new hire reports should be made through the DC New Hire Reporting Portal.
  • You may also contact the DC Directory of New Hires:
    • Phone: (877-846-9523)
    • Fax: (877-892-6388)
    • Email: (contact@dc-newhire.com)
Form FR-900Q & FR-900A
  • Late Filing: 5% per month (or fraction of a month), up to a maximum of 25% of tax due.
  • Late Payment: 5% per month (or fraction of a month), up to a maximum of 25% of tax due.
  • Negligence Penalty: 20% of the underpaid amount.
  • Interest: 10% per year, compounded daily. Collection Fee: 10% of the unpaid balance after 90 days.
  • Fraud Penalty: 75% of the underpaid amount.
  • If an error is found (e.g., underreported wages or incorrect withholding amounts), file an amended return through MyTax.DC.gov (preferred) or by paper, clearly marked as “Amended”.
  • Any additional tax due must be paid along with applicable penalties and interest.
Form UC-30
  • Late Filing: 10% of tax due or $100, whichever is higher.
  • Late Payment: 10% of tax due or $100, whichever is higher.
  • Interest: 1.5% per month (or fraction of a month) on any unpaid tax.
  • Submit a corrected report through the DOES Employer Self-Service Portal (ESSP) if possible.
  • For paper corrections, use Form 226 (Statement to Correct Contribution and Wage Report) and mail it with supporting documentation.
  • Contact DOES at (202) 698-7550 or uitax.info@dc.gov for assistance. Update incorrect wages or contribution calculations and pay any additional tax due.

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Let TaxBandits Make Your District of Columbia Payroll Filing Easy

We offer a comprehensive solution to meet all your state payroll compliance needs.

  • New Hire Reporting
  • Forms A-1 & A-6
  • Forms UC-CR4 & UC-10-R

Frequently Asked Questions

Register at www.dc-newhire.com using your FEIN and a valid email address. Log in and submit new hire information electronically. You can also fax to (877) 892-6388 or mail to DC Directory of New Hires, PO Box 457, Norwell, MA 02061.

DC employers must report new hires within 20 days of the hire, rehire, or recall date. Electronic filers must submit two monthly transmissions no more than 16 days apart. This applies to full-time, part-time, and temporary employees.

Employers who fail to report on time may be fined up to $25 per employee. If the employer and employee conspire to avoid reporting or provide false information, the penalty increases to up to $500 per employee.

Form FR-900Q is due on the last day of the month following each quarter end. Quarter 1 is due April 30, Quarter 2 is due July 31, Quarter 3 is due October 31, and Quarter 4 is due January 31.

No. DC has reciprocal tax agreements with Maryland and Virginia. If an employee lives in either state but works in DC, withhold for their home state, not DC. The employee must submit Form D-4A to claim this exemption.

DC OTR charges 5% per month on unpaid tax, up to 25% of the tax due. Interest accrues at 10% per year compounded daily. A 10% collection fee is added after 90 days, and a 75% fraud penalty applies if underpayment is due to fraud.

Use Form FR-900A only if your total DC withholding tax for the entire year is less than $200. Otherwise, file quarterly using FR-900Q.

Employers with 5 or more employees must file electronically through ESSP at essp.does.dc.gov. Employers with fewer than 5 employees may file by paper by calling (202) 698-7550. Payment is accepted by ACH Debit or check with a preprinted payment voucher.

Yes. DC employers must file Form UC-30 every quarter, even if no wages were paid. Failure to file may result in a penalty of 10% of the tax due or $100, whichever is higher, plus interest of 1.5% per month.

Yes. Timely DC employers are eligible for up to a 5.4% FUTA credit, reducing the federal rate from 6.0% to just 0.6% on the first $7,000 of wages per employee.

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