132 RETURNS OF TAXES WITHHELD

132.1 The Deputy Chief Financial Officer shall, for the purpose of the filing by an employer of a return of the taxes withheld or required to be withheld by the employer, assign to each employer required to deduct and withhold tax under this Act a period which shall be a calendar month or year.132.2 A taxpayer not assigned to an annual period shall file monthly tax returns. Employers assigned to an annual reporting period shall not be required to file monthly returns.132.3 Monthly returns shall be filed on or before the 20th day of the month following the close of each monthly reporting period.132.4 Annual returns shall be filed on or before the 20th day of January of each year for the preceding year.132.5 All returns shall be made on forms prescribed by the Deputy Chief Financial Officer.132.6 A tax booklet containing monthly tax returns for each month of the tax year which can be detached and used (like a payment coupon) shall be provided to each taxpayer required to file monthly returns. Failure to receive forms or returns does not relieve a taxpayer of the responsibility to file and pay timely.132.7 Tax booklet returns shall be used only to file reports on the type of tax for which intended (DO NOT USE SALES AND USE TAX BOOKLET RETURNS FOR REPORTING WITHHOLDING TAXES). Booklet returns are identified by month and shall be used properly for the period indicated.132.8 Returns shall be filed in accordance with the assigned filing period, and shall continue to be filed on that basis until the Deputy Chief Financial Officer determines that the employer's return shall be made for a different filing period.132.9 The last return for any employer required to deduct and withhold tax under the Act who, during a calendar year, ceases to engage in business or ceases to pay wages shall be marked by that employer as the 'FINAL RETURN.' The final return shall state the period for which it is made and the date of the last payment of wages.132.10 A final return shall be filed with the Deputy Chief Financial Officer on or before the thirtieth (30th) day after the date on which the final payment of wages is made by the employer.132.11 The following shall be attached to the employer's final return as a part of the return:- (a) A statement setting forth the address at which the employer's records will be kept;

- (b) The name of the person keeping the employer's records; and

- (c) If the business has been sold or otherwise transferred to any other person, the name and address of that person and the date on which the sale or other transfer of the business took effect.132.12 If an employer temporarily ceases to pay wages (including employers engaged in seasonal activities and employers paying wages upon which temporarily no taxes were required to be withheld), that employer shall continue to file returns, but shall state on the face of any return on which no tax is required to be reported, the date of the last payment of wages and the date when the employer expects to resume paying wages subject to withholding.132.13 An annual reconciliation (which is provided on the back of the last (12th) monthly

return) shall be filed by each monthly basis taxpayer on or before the 20th day of January 1983.

132.14 Each monthly tax booklet, for the 1982, shall also include an Annual Report of Withholding (Form FR-900B) which shall be completed and filed by each taxpayer on or before January 31, 1983 or within thirty (30) days of the employer's final payroll for 1982 if the employer has ceased carrying on a trade or businesses prior to December 31, 1982.

132.15 Beginning January 1, 1983, each monthly tax booklet shall also include an Annual Reconciliation and Report of Withholding (Form FR-900B) which shall be completed in full, filed and paid (if any additional tax is due), on or before January 31st of the following year. Form FR-900B shall also be filed within thirty (30) days of the employer's final payroll if the employer has ceased carrying on a trade or business prior to December 31st of each calendar year.

SOURCE: Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 310.5: as amended by Final Rulemaking published at 28 DCR 1323 (March 27, 1981), incorporating text of Proposed Rulemaking published at 28 DCR 413 (January 23, 1981); by Final Rulemaking published at 29 DCR 514 (January 29, 1982); and by Final Rulemaking published at 30 DCR 1453 (April 1, 1983).