District of Columbia W-2 Reporting Requirements

Does the District of Columbia Require W-2 Reporting?

Yes, the District of Columbia does require state W-2 reporting.

How Must District of Columbia W-2 Reporting be Filed?

The District of Columbia accepts paper filing and e-filing.

However, employers submitting 25 or more Forms W-2 are required to file electronically.

What are the District of Columbia W-2 Reporting Deadlines?

The District of Columbia only requires Form W-2 to be filed.

Forms W-2 are due by January 31.

What are the W-2 Penalties for D.C.?

The W-2 penalties for D.C. are as follows:

  • Failure to file: Penalty of 5% of unpaid taxes per month, not to exceed 25% in total.
  • Failure to pay taxes: Penalty of 5% of unpaid taxes per month, not to exceed 25% in total.
  • Other penalties and interest rates may apply, see the D.C. OTR website for more information.

What is the Responsible State Filing Agency?

District of Columbia Office of Tax and Revenue
1101 4th Street, SW, Suite 270
West, Washington, DC 20024
Phone: (202) 727-4829

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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