Get Fr 900c Form

If you have an out-of-state resale certificate but try to buy an item tax-free in Washington DC, your DC vendor will be unable to accept your out-of-state resale certificate. To receive a sales tax exemption on an item in DC, you must register for a sales tax permit there.

To apply for recognition of exemption from District of Columbia taxation, please visit MyTax.DC.gov. For questions, please contact OTR's Customer Service Administration at (202) 727-4TAX (4829).

All exempt organizations must renew their exemption certificates at MyTax.DC.gov once they have received notice that their exemption is set to expire. While not yet required, OTR encourages all taxpayers to proactively renew their exemption certificates to avoid the possibility of an expiration.

To claim exempt, write EXEMPT under line 4c. You may claim EXEMPT from withholding if: o Last year you had a right to a full refund of All federal tax income and o This year you expect a full refund of ALL federal income tax. NOTE: if you claim EXEMPT you must complete a new W-4 annually in February.

Any non-resident of DC claiming a refund of DC income tax with- held or paid by estimated tax payments must file a D-40B. A non-resident is anyone whose permanent home was outside DC during all of 2022 and who did not maintain a place of abode in DC for a total of 183 days or more during 2022.

IRS recognized 501(c)(3) tax-exempt organizations may qualify for District tax-exempt status for income/franchise, sales and use taxes, and some personal property taxes.

How can an exempt organization renew an exemption certificate? All exempt organizations must renew their exemption certificates at MyTax.DC.gov once they have received notice that their exemption is set to expire.