The rules
| 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. |
| Due date | January 31 following the calendar year. |
| How | MyTax.DC.gov bulk upload (Pub 1220 format) or online data entry; 25 or more forms must be filed electronically. Withholding reconciled on Form FR-900A (annual) filed via MyTax.DC.gov. |
| State 1099-K threshold | $600 — OTR’s $600-or-more filing rule applies to every accepted 1099 type, including 1099-K (DC Code § 47-1812.08). |
| Nonresident withholding | None; DC does not tax nonresidents and has no contractor or backup-withholding rule. |
- OTR states DC participates in CF/SF but still requires a separate direct filing for TY2025 via MyTax.DC.gov, even for approved CF/SF filers.
- Current specification is for tax year 2025; a TY2026 version was not posted as of September 2026.
Questions people ask about District of Columbia
Do I have to file 1099s directly with District of Columbia?
Yes, when District of Columbia tax was withheld on the payment. Even without withholding, District of Columbia requires a direct filing in some cases. 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?
January 31 following the calendar year.
How do I file 1099s with District of Columbia?
MyTax.DC.gov bulk upload (Pub 1220 format) or online data entry; 25 or more forms must be filed electronically. Withholding reconciled on Form FR-900A (annual) filed via MyTax.DC.gov.
Does District of Columbia have its own 1099-K threshold?
$600 — OTR’s $600-or-more filing rule applies to every accepted 1099 type, including 1099-K (DC Code § 47-1812.08).
Does District of Columbia require withholding on payments to nonresident contractors?
None; DC does not tax nonresidents and has no contractor or backup-withholding rule.
Verified September 24, 2026 against https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyT…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.