28 February 2019

District of Columbia tax department further delays release of 2019 income tax withholding tables

The District of Columbia Office of Tax and Revenue (OTR) announced that it is further delaying the release of the 2019 income tax withholding tables due to the continued impact of the federal Tax Cuts and Jobs Act (TCJA).

Because the TCJA suspends personal exemptions and many itemized deductions, the Department explains, they can no longer be included in the development of the withholding tables. Beginning with tax year 2018, the District's personal exemption and standard deductions conform to federal law. As a result, the amount of both the federal and District personal exemption is zero.

In the interim, taxpayers are instructed to continue using the 2018 withholding tables (Publication FR-230) until the IRS and the OTC issue further withholding guidance.

Withholding tables and guidance for the tax year are typically issued during December of the preceding year.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Advisory Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

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ATTACHMENT

EY Payroll News Flash

Document ID: 2019-0444