What should I do to register as an employer with the District's Unemployment Compensation Program?
You need to complete Form FR-500, Combined Business Tax Registration Application. This form can be filed online via the Chief Financial Officer Website. Click here to register and complete the FR-500 Combined Business Tax Registration Application online.
The FR-500 Form is also available at the following locations:
Department of Tax and Revenue
Business Tax Registration Office
1101 4th Street SW
Washington, DC 20024
Department of Employment Services
Office of Unemployment Compensation Tax Division
4058 Minnesota Ave NE Floor 4
Washington, DC 20019
Form FR-500 is used to provide the agency with information on ownership, location, and type of business, which is needed to make a determination of an employing unit's liability to pay unemployment taxes in the District of Columbia. Form FR-500 is also required when one employer acquires all or part of the assets of another employer. If completed off-line, the FR-500 should be completed in duplicate, with the employer retaining one copy. If completed on-line, the form should be printed before submittal to the Department of Tax and Revenue.
Once a determination is made, employers will be advised by the Department of Employment Services whether they are liable or not, and if liable, when the liability began and the quarters for which tax reports and payments are due.
How does an employer get an account number assigned in the District of Columbia?
Employers are assigned a unique six-digit account number for unemployment insurance tax purposes early in the registration process. The account number assigned by the Department of Employment Services is different than an employer's Federal Employer Identification Number (FEIN) or the business tax number assigned by the District of Columbia Tax and Revenue Department. The Department of Employment Services employer tax account number should be included in all correspondence concerning DC unemployment insurance taxes.