Bookkeepers in District of Columbia Compared

Bookkeepers in District of Columbia Compared (2026)

Sources cited: DNS check, Firm's own website, State business registry, and our published methodology.

What a bookkeeper tracks in District of Columbia

General information, not tax advice. Which of these reach your business depends on its entity type, what it sells, whether it has employees and the schedule each agency assigns. Your bookkeeper keeps the records; you, or whoever your engagement letter names, file. Checked on the linked official pages on September 26, 2026.

• Sales and use tax.The Office of Tax and Revenue assigns every sales and use tax account a filing frequency. Tax liability of $1,201 or more per period means monthly returns, $201 to $1,200 means quarterly, and $200 or less means one annual return. Returns are due by the 20th of the month after the period, and annual returns by October 20.DC Office of Tax and Revenue, checked Sep 26, 2026
• Withholding returns.Employers who pay monthly or quarterly file the FR-900Q each quarter, due by the last day of the month after the quarter being reported. If your wage withholding is under $200 a year, you file the annual FR-900A instead. The 2026 FR-900A is due January 31, 2027.DC Office of Tax and Revenue, checked Sep 26, 2026
• Unemployment wage reports.Quarterly contribution and wage reports go to the Department of Employment Services, with taxes paid by the same dates: April 30, July 31, October 31 and January 31. A report is due on its date even if that day isn't a business day.DC Department of Employment Services, checked Sep 26, 2026
• Franchise tax.DC taxes business income through a franchise tax that applies to corporations and to unincorporated businesses. An unincorporated business reports once its gross receipts pass $12,000. It's exempt if more than 80% of its gross income comes from members' personal services and capital isn't a material income-producing factor.DC Office of Tax and Revenue, checked Sep 26, 2026
• Biennial report.DC runs on a two-year cycle. Your entity's first BRA-25 Biennial Report is due by April 1 of the calendar year after it registers with the Corporations Division, then by April 1 every two years after that.DC Department of Licensing and Consumer Protection, checked Sep 26, 2026
• CPA title.Only a person licensed as a certified public accountant under DC law may use the title "certified public accountant" or the abbreviation "CPA", subject to the exceptions in the statute. The same section limits the title "public accountant" to CPA licensees.Council of the District of Columbia, checked Sep 26, 2026