Effective November 20, 2019, D.C. taxpayers are required to file the Consumer Use Tax on Purchases and Rentals tax return (FR-329) and remit payment through the MyTax.DC.gov website, for tax years 2017 and 2018. The 2019 tax year filing is due on April 15, 2020. Individuals should file form FR-329 if they paid more than $400 for merchandise, services or rentals on which they didn’t pay sales tax during a tax year. Businesses should not file Form FR-329.The filing frequency for Form FR-329 is annually with a due date of April 15. (MyTax.DC.Gov, November 14, 2019)