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BUSINESS REGISTRATION & LICENSING DC DOING BUSINESS GUIDE 2018/2019 31
EIN REQUIREMENTS
For more specific information about whether you are required
to obtain an EIN, refer to IRS Publication 1635. You can obtain
a copy of the publication online at irs.gov.
The quickest and easiest way to apply for your EIN is online
at irs.gov. You may also fill out a copy of IRS Form SS-4
(Application for Employer Identification Number) and apply
by phone, fax, or mail. This form is available at IRS and Social
Security Administration offices, or you can request one by
calling (800) 829-4933.
STEP 3: DC BUSINESS TAX IDENTIFICATION NUMBER
The FR-500 is a DC Combined Business Tax Registration
document used to provide information on ownership,
location, and type of business. This information is needed to
make a determination of an employing unit’s liability to pay
unemployment taxes.
Once you complete the document and submit it to the Office
of Tax and Revenue, you will be provided with a notice of
business tax registration indicating your tax obligations
and filing frequency. It will also be the basis for your
unemployment tax registration with the Department of
Employment Services. Tax forms can be accessed online at
otr.cfo.dc.gov. For more information, call the Office of Tax and
Revenue at (202) 727-4829.
Employers with one or more employees performing
services within the District of Columbia must complete
Part VI of the Combined Registration Application (FR-
500). If the form is completed on the Office of Tax and
Revenue’s website, Part VI will automatically be forwarded
to the Department of Employment Services (DOES). You
will be contacted by DOES if necessary and provided with
a determination of tax liability. If FR-500 is not completed
online, Part VI should be submitted to:
DC DEPARTMENT OF EMPLOYMENT SERVICES
Office of Unemployment Compensation, Tax Division,
4058 Minnesota Avenue, NE, Washington, DC 20019
(202) 724-7000 · does.dc.gov
/irs.gov
/irs.gov
/otr.cfo.dc.gov
/does.dc.gov