You need to complete Form FR-500, Combined Business Tax Registration Application. This form can be filed over the Internet at cfo.dc.gov. Click on Taxpayer Service Center, then on Business Tax Service Center. Scroll down and click on Combined Business Tax Registration Application FR-500. The FR-500 Form is also available at the following locations:
Department of Tax and Revenue
Business Tax Registration Office
941 North Capitol Street, NE
Washington, DC 20002
(202) 727-4829
Department of Employment Services
Office of Unemployment Compensation Tax Division
4058 Minnesota Ave NE Floor 4
Washington, D.C. 20019
202-698-7550
Form FR-500 is used to provide the agency with information on ownership, location, and type of business, which is needed to make a determination of an employing unit's liability to pay unemployment taxes in the District of Columbia. Form FR-500 is also required when one employer acquires all or part of the assets of another employer. If completed off-line, the FR-500 should be completed in duplicate, with the employer retaining one copy. If completed on-line, the form should be printed before submittal to the Department of Tax and Revenue.
Once a determination is made, employers will be advised by DOES whether they are liable or not, and if liable, when the liability began and the quarters for which tax reports and payments are due.