District of Columbia Tax Office Releases Annual Return, Instructions for Withholding Non-Payroll Payments

The District of Columbia Office of Tax and Revenue (OTR) Aug. 1, 2020 released Form 2021 FR-900NP, Annual Return for Withholding Reported on Forms 1099 and/or W-2G, with instructions for corporate income and individual income tax purposes. The form is used to report district income tax withheld from nonpayroll payments, including pensions, military retirement, gambling winnings, voluntary withholding on certain government payments, and backup withholding. The instructions include: 1) certain guidance related to tax payments and return filing; 2) general and specific instructions for the form; 3) guidance for taxpayers who want to authorize a third-party designee; 4) information on ...