If you have employees who perform services both in the District of Columbia and one or more other states, application of the following guidelines will determine whether you should report such employees to the District of Columbia:
- Is the employee's service localized in the District of Columbia? Localization occurs when service performed outside of the District of Columbia is incidental in nature. Service is considered incidental if it is temporary or transitory in nature, or consists of isolated transactions.
- If the employee's service is not localized in the District of Columbia or another state, is the employer's base of operations located in the District of Columbia?
- If the employee's service is not localized in the District of Columbia, and the employer's base of operations is not located in the District, is the employee's service directed or controlled from the District?
- If none of the above conditions exist, is the employee a resident of the District of Columbia?
If any of these conditions are present, all wages should be reported to the District of Columbia. If these conditions are more applicable to another state in which service is being performed, the wages should be reported to that state.
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