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
609 H Street, NE, 3rd floor
Washington, DC 20002
(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.