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GOVERNMENT OF THE DISTRICT OF COLUMBIA DEPARTMENT OF EMPLOYMENT SERVICES
Office of Unemployment Compensation P.O. Box 96664 Washington, D.C. 20090-6664 Telephone: Local: (202) 698-7550 Toll Free: (877) 319-7346
INSTRUCTIONS FOR FILING THE EMPLOYER'S ANNUAL CONTRIBUTION AND WAGE REPORT
NOTE: If you do not have an DC UI Tax account number, you are required to register on the District of Columbia Employer Tax
System (DCETS) at https://dcets.does.dc.gov. Once you have a DC UI Tax account number, you may submit wage
reports and electronic payments directly on DCETS. All employers are encouraged to file wage reports electronically on
DCETS at https://dcets.does.dc.gov.
o You must file this report if you pay wages to employees for work done in the District of Columbia.
o You must also file this report even if you did not pay any wages to employees for work done in the District of
Columbia unless you have closed your account or have been placed on an inactive status.
o You must file this report even if you paid wages and had no tax liability.
RECORD KEEPING:Please make a copy of this report and proof of mailing for your records.
EXTENSION: This Office has NO authority to offer extensions of time to file annual reports or to pay contributions.
PAYMENT POLICY: If a payment made to DOES is DISHONORED, a $65.00 dishonored payment penalty will be imposed.
ITEM 1: TOTAL NUMBER OF COVERED WORKERS. For each month in the calendar year being reported, count all workers who
performed services in or received pay for any part of the payroll period that includes the 12th of the month.
ITEM 2: TOTAL TAXABLE WAGES. Enter the sum of taxable wages paid to all employees for the reporting calendar year.
ITEM 3: CONTRIBUTION DUE. Amount of UI taxes owed to DOES. Multiply ITEM 2 by your tax rate. Report this amount on IRS
Form Schedule H, Household Employment Taxes (form 1040).
ITEM 4: ADMINISTRATIVE ASSESSMENT DUE. Amount of Administrative Assessment owed to DOES. Multiply ITEM 2 by two
tenths of one percent (0.2 %). Do not report this amount on IRS form Schedule H.
ITEM 5: INTEREST DUE. Interest of 1.5 % per month or fraction thereof of the contribution due reported on line 3 will be assessed if
the contribution due on the report is not paid on or before April 15.
ITEM 6: PENALTY DUE. In addition to interest, a penalty of 10 % of the contribution due reported on line 3, but not less than $100.00,
will be assessed if this report is not filed, or if the contribution due is not paid on or before April 15.
ITEM 7: APPROVED CREDIT. Subtract the amount of credit on your account as reported to you on the Credit Memorandum.
(Please contact DOES to confirm the amount of credit memorandum is still valid).
ITEM 8: TOTAL REMITTANCE AMOUNT. Add ITEM 3, 4, 5 and 6, then subtract ITEM 7. Make check or money order payable to
'DEPARTMENT OF EMPLOYMENT SERVICES' or 'DOES'. You must include your employer UI Tax account number and
the year reported on your check or money order. Attach your payment on the first page in the space indicated.
DO NOT SEND CASH. DO NOT EMAIL THIS REPORT.
MAIL REPORT AND PAYMENT TO: DC DOES, PO BOX 96664, WASHINGTON DC, 20090-9664
ITEMS 9
THRU 12: STATUS CHANGES. If any information listed has changed since the last reporting period, please enter the changed
information and any other status changes. Please provide supporting documentation if required by asterisk (*).
ITEM 13: EMPLOYEE WAGE INFORMATION. Enter each employee's social security number, name, wages paid and number of
hours worked in each quarter of the calendar year (1st Qtr Jan-Mar; 2nd Qtr April -June; 3rd Qtr July-Sept; 4th Qtr Oct-
Dec). Wages for an employee are to include cash value of all remuneration paid in any medium other than cash. If you
paid no wages in a quarter, enter '0'.
TOTAL WAGES FOR EACH EMPLOYEE: The total wages for each employee must equal the sum of the wages paid
to the employee in each quarter.
TAXABLE WAGES FOR EACH EMPLOYEE: Enter the total of taxable wages paid to each employee for the reporting
calendar year. If total wages are $9000.00 or more, taxable wages are $9000.00. If total wages are less than $9000.00,
taxable wages are the same as total wages. Taxable wages are limited to the first $9,000 paid to each employee in the
Calendar Year. If you reported wages for an employee to another state in the calendar year, those wages should be included
when computing the first $9,000 paid regardless of the state to which the wages were reported.
IMPORTANT NOTICE: TREASURY OFFSET PROGRAM (TOP)
Your account could be subject to a TOP review. The U.S. Department of the Treasury (U.S. Treasury) could reduce or withhold any
eligible paymentsmade to collect your debt. This process, known as “offset,” is authorized by the Debt Collection ImprovementAct
of 1996, the Deficit Reduction Act of 1984, and other laws.
The Treasury Offset Program is a centralized offset program, administeredby the Bureau of the Fiscal Service's Debt Management
Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with
26 U.S.C. § 6402(d) (collection of debts owed to federal agencies), 31 U.S.C. § 3720A (reduction of tax refund by amount of the debts),
and other applicable laws.
Formoreinformationvisithttps://fiscal.treasury.gov/fsservices/gov/debtColl/dms/top/debt_top.htm
DO NOT EMAIL THIS REPORT PAGE 3 OF 3
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