Do I have to file 1099s with District of Columbia?
| Form | District of Columbia tax withheld | No withholding |
|---|---|---|
| 1099-B | Direct | Direct |
| 1099-DIV | Direct | Direct |
| 1099-G | Direct | Direct |
| 1099-INT | Direct | Direct |
| 1099-K | Direct | Direct |
| 1099-MISC | Direct | Direct |
| 1099-NEC | Direct | Direct |
| 1099-OID | Direct | Direct |
| 1099-R | Direct | Direct |
| W-2G | Direct | Direct |
| All other 1099 types | Not accepted | Not accepted |
The rules for tax year 2026
| Forms filed with the state | 1099-B, DIV, G, INT, K, MISC, NEC, OID, R and W-2G (the only 1099 types OTR accepts). |
| Who must file | Any payer reporting $600 or more of income to a DC resident, or any payment subject to DC withholding; nonresidents need not be reported unless DC tax was withheld. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Not addressed (latest spec still $600)Latest OTR spec (TY2025, rev 09/2025): "Copies of federal Form 1099 must be submitted to report income of $600 or more...paid to a DC resident individual" and "nonresidents are not required to file if no DC Withholding applies." No TY2026 guidance on $2,000 found.Source: 2025 Specifications for Forms 1099/W-2G |
| State 1099-K threshold | No 1099-K-specific rule. The general OTR rule applies: "Copies of federal Form 1099 must be submitted to report income of $600 or more" paid to a DC resident individual (nonresidents only if DC withholding applies), and 1099-K is on the accepted list. TY2026 spec not posted as of October 26, 2026 (latest is TY2025).Source: 2025 Specifications for Forms 1099/W-2G |
| State backup withholding | None foundSource: 2025 Specifications for Forms 1099/W-2GAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed on the state's pages; the federal rule applies.Source: 2025 Specifications for Forms 1099/W-2GAll states: state backup and nonresident withholding |
| Where to file | MyTax.DC.gov (1099 File Upload / manual online entry) |
| File format for tax year 2026 | Pub 1220 (TY2025 spec)See the specifications below. |
| Annual transmittal or reconciliation | Form WT, Transmittal for Paper Forms W-2 and 1099 (paper filers only)Due: January 31Form: Form WT, Transmittal for Paper |
| Due dates | "The submission due date for informational statements is January 31st of each year." No NEC vs other split. 25 or more returns must be filed electronically; under 25 may use online entry or paper.Source: 2025 Specifications for Forms 1099/W-2G |
| Combined Federal/State (CF/SF) | "DC is participating in the IRS Combined Federal/State Filing (CF/SF) program; however, DC still requires a separate direct filing for TY2025...even when you are an approved filer in the CF/SF program." Nothing on CF/SF under IRIS.Source: 2025 Specifications for Forms 1099/W-2G |
| Penalties | Not addressed on the state's pages; the federal rule applies.Source: 2025 Specifications for Forms 1099/W-2G |
Some items for District of Columbia are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify reportable 1099s: DC accepts only 1099-B, DIV, G, INT, NEC, MISC, OID, R, K, and 1099; latest spec uses $600 to DC residents or payments with DC withholding.
- Create a MyTax.DC.gov logon (required for all submitters, including payroll providers).
- 24 or fewer forms: key them in online (or paper with Form WT). 25 or more: build a Pub 1220 file (T, A, B, C, optional K, F records; 750 bytes).
- In MyTax.DC.gov choose Upload bulk submissions, enter company and contact info, attach .txt/.zip, then fix any validation errors listed.
- Submit by January 31 and confirm status shows COMPLETED in Submission History. Filing through CF/SF does not replace this direct filing.
File specifications and filing system
- 2025 Specifications for the Electronic Filing of Forms 1099/W-2G (v1.0, 09/18/2025)
- Filing system: MyTax.DC.gov (1099 File Upload / manual online entry)
State pages checked (4)
- https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf
- https://otr.cfo.dc.gov/publication/form-wt-transmittal-paper-forms-w-2-and-1099
- https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2016%20Form%20WT.pdf
- https://code.dccouncil.gov/us/dc/council/code/sections/47-1805.03
Questions people ask about District of Columbia
Do I have to file 1099s directly with District of Columbia?
It depends on the form. With District of Columbia withholding: Direct filing: B, DIV, G, INT, K, MISC, NEC, OID, R, W-2G. Not accepted: all other 1099s. Without withholding: Direct filing: B, DIV, G, INT, K, MISC, NEC, OID, R, W-2G. Not accepted: all other 1099s. Any payer reporting $600 or more of income to a DC resident, or any payment subject to DC withholding; nonresidents need not be reported unless DC tax was withheld.
Which 1099 forms does District of Columbia require?
1099-B, DIV, G, INT, K, MISC, NEC, OID, R and W-2G (the only 1099 types OTR accepts).
When are 1099s due in District of Columbia?
"The submission due date for informational statements is January 31st of each year." No NEC vs other split. 25 or more returns must be filed electronically; under 25 may use online entry or paper.
How do I file 1099s with District of Columbia?
Identify reportable 1099s: DC accepts only 1099-B, DIV, G, INT, NEC, MISC, OID, R, K, and 1099; latest spec uses $600 to DC residents or payments with DC withholding. Create a MyTax.DC.gov logon (required for all submitters, including payroll providers). 24 or fewer forms: key them in online (or paper with Form WT). 25 or more: build a Pub 1220 file (T, A, B, C, optional K, F records; 750 bytes). In MyTax.DC.gov choose Upload bulk submissions, enter company and contact info, attach .txt/.zip, then fix any validation errors listed. Submit by January 31 and confirm status shows COMPLETED in Submission History. Filing through CF/SF does not replace this direct filing.
Does District of Columbia have its own 1099-K threshold?
No 1099-K-specific rule. The general OTR rule applies: "Copies of federal Form 1099 must be submitted to report income of $600 or more" paid to a DC resident individual (nonresidents only if DC withholding applies), and 1099-K is on the accepted list. TY2026 spec not posted as of October 26, 2026 (latest is TY2025).
Does District of Columbia require withholding on payments to nonresident contractors?
Not addressed on the state's pages; the federal rule applies. The 50-state withholding tables show where District of Columbia sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what District of Columbia adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in District of Columbia who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.