District of Columbia Form 27 is a form used by employers within the District of Columbia to report their employees' wages, tips, and other compensation. Employers are required to report wages and other compensation for all individuals employed in the District of Columbia, regardless of their residency, on a quarterly basis. There are two types of District of Columbia Form 27: Form 27-A for wages and Form 27-B for tips. The form is used to report the amount of wages earned, the number of hours worked, and the taxable wages, as well as to report the tip income earned by employees. Employers must also submit their quarterly taxes with Form 27.