D.C. Mun. Regs. tit. 9, r. 9-136

Current through Register 71, No. 45, November 7, 2024

Rule 9-136 - METHODS OF WITHHOLDING TAX

136.1

The tax shall be computed in accordance with one (1) of the methods set forth in this section on the wages paid within each period to any employee.

136.2

METHOD A - BASED ON A PERCENTAGE OF WAGES PAID: Each employer electing to use this method shall deduct and withhold on the basis of the payroll period, the number of exemptions claimed by the employee, and the employee's marital status in accordance with the appropriate withholding table (See Table I).

136.3

METHOD B - BASED ON THE USE OF WITHHOLDING TAX TABLES: Each employer electing to use one (1) of the withholding tax tables shall deduct and withhold on the basis of the number of withholding exemptions claimed by the employee on the withholding exemption certificate filed by the employee with the employer. (See Table II).

136.4

[Deleted] 34 DCR 2401 (April 10, 1987).

136.5

METHOD C - EXCEPTION: If federal income tax is not required to be withheld for any group of employees, D.C. income tax shall be withheld at the rate of three percent (3%) of all wages paid to those employees; Provided however, that the three percent (3%) shall not be applied when the wages paid do not exceed:

(a) One thousand seven hundred fifty dollars ($ 1,750) in the case of single persons;

(b) Two thousand five hundred dollars ($ 2,500) in the case of married persons filing jointly; and

(c) One thousand two hundred fifty dollars ($ 1,250) in the case of married persons filing separately.

D.C. Mun. Regs. tit. 9, r. 9-136

Commissioners' Order 56-1431 effective July 24, 1956, 16 DCRR § 310.13; as amended by Commissioners' Order 66-1550 effective October 6, 1966; by Commissioners' Order 71-6 effective February 25, 1971, 17 DCR 567 (March 8, 1971); by Regulation No. 71-31, 18 DCR 217 (October 18, 1971); by Final Rulemaking published at 30 DCR 1255, 1256 (March 18, 1983); by Final Rulemaking published at 30 DCR 4329 (August 26, 1983); by Final Rulemaking published at 32 DCR 3673 (June 28, 1985); and by Final Rulemaking published at 34 DCR 2401 (April 10, 1987)

Copies of Table I (Percentage of Wages Paid Method of Withholding D.C. Income Tax) and Table II (Weekly Withholding Tax Table) may be obtained by mailing requests to the Associate Director, Department of Finance and Revenue, One Judiciary Square, 441 4th Street, N.W., Washington, D.C. 20001.