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U.S. Master™ Wage-Hour Guide, 2009 Edition
Presents a first approach to the broad and complex controls under the Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), and other statutes regulating employee wages and hours.

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CCH® PAYROLL — 10/12/09

District of Columbia reduces EFT threshold

The District of Columbia requirement for business electronic tax payments has been reduced from $25,000 to $10,000. Withholding tax payments are now required to be filed electronically if the amount of the payment due for a period is equal to or exceeds $10,000. The threshold change became effective August 26, 2009, when the Fiscal Year 2010 Budget Support Emergency Act was signed. The Office of Tax and Revenue (OTR) will permit a reasonable period of time for business taxpayers to adjust their tax payment process to be in compliance with the new threshold.

In order to file and pay electronically, a taxpayer must have: (1) a valid federal tax identification number; (2) filed a completely executed FR-500, Combined Business Tax Registration Form, which is available in PDF format on OTR’s Web site at www.taxpayerservicecenter.com under “Tax Forms/Publications.” (Note: If you have previously executed the FR-500, you do not need to file this form a second time.); and (3) completed Electronic Taxpayer Service Center (eTSC) registration at https://www.taxpayerservicecenter.com/GetStarted.jsp. Taxpayers are required to file and pay by either ACH credit, ACH debit, Credit Card, or E-Check. Electronic Funds Transfer Payment Threshold Reduced eTSC Login and Payment Instructions The eTSC provides taxpayers 24-hour online access to view their accounts, file their returns, and make online ACH debit, Credit Card, and E-Check payments. (Office of Tax and Revenue, OTR Notice 2009-06, September 15, 2009.)

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