District of Columbia 1099
Filing Requirements
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1099 Forms Required by the District of Columbia State
The District of Columbia requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form 1099-OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
District of Columbia Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G, OID, & W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If District of Columbia Tax Was Withheld | More than $0 | Direct State Filing | Not Required | February 02, 2026 |
| If NO District of Columbia Tax Was Withheld | $600 or more | Direct State Filing | Not Required | February 02, 2026 |
| $600 or less | No Filing Required | |||
Ready to file the 1099 Form with the District of Columbia?
Information Required to File 1099 Forms with the District of Columbia
Discover the key information needed to file Form 1099 with the District of Columbia.
1. State/Payer’s state number
The payer’s state identification number refers to the District of Columbia Withholding Tax Account Number.
District of Columbia State ID Format:
- 12 digits (For example: 999999999999)
2. State income
The total amount of taxable income that is subject to the District of Columbia state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the District of Columbia Withholding Tax Account Number.
District of Columbia State ID Format:
- 12 digits (For Example: 999999999999)
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the District of Columbia Withholding Tax Account Number.
District of Columbia State ID Format:
- 12 digits (For Example: 999999999999)
2. State winnings
Report the total winnings subject to District of Columbia state tax.
3. State income tax withheld
Enter the amount of District of Columbia state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
File with the District of Columbia state in minutes using TaxBandits!
TaxBandits – Simplifying District of Columbia State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the District of Columbia Office of Tax and Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and District of Columbia state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download District of Columbia 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the District of Columbia Office of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your District of Columbia 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of District of Columbia?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state District of Columbia!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required District of Columbia state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or Both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with the District of Columbia State? File in minutes with TaxBandits!
Frequently Asked Questions
Does the District of Columbia require 1099 filing?
Yes, the District of Columbia Office of Tax and Revenue requires the filing of 1099 forms.
- If there is no District of Columbia State Tax Withholding and payments of $600 or more are made to a DC resident individual in a calendar year, Form 1099 should be filed directly with the state.
- If there is any District of Columbia State Tax Withholding, Form 1099 should be filed directly with the state, irrespective of the payment threshold.
What types of 1099 forms does the District of Columbia require?
The District of Columbia requires the filing of the following 1099 forms:
Does the District of Columbia require the filing of Form 1099-NEC?
Yes. The District of Columbia requires Form 1099-NEC to be filed if a DC resident receives $600 or more as non-employee compensation in any calendar year or if there is any state tax withholding.
Does the District of Columbia require additional forms when filing 1099 forms?
No! The District of Columbia does not require any additional forms to be filed with Form 1099.
When is the District of Columbia 1099 due?
The due date for filing Form 1099 with the District of Columbia is January 31.
If the due date falls on a weekend or federal holiday, the next business day is the deadline.
Can I e-file 1099 forms with the District of Columbia?
Payers must file 1099 electronically with the State of District of Columbia if they submit 25 or more returns. Furthermore, it is recommended for payers who file fewer than 25 returns to opt for electronic filing for faster processing.
What are the 1099 penalties from the District of Columbia?
1099 penalties:
- Filing 1099 late You will be penalized 5% of the unpaid taxes per month until you submit your 1099s. The penalties do not exceed 25% of the taxes.
- Paying the state taxes late You will be penalized 5% of the unpaid taxes per month until you submit your 1099s. The penalties do not exceed 25% of the taxes. Interest will be applicable at the rate of 10% per year, compounded daily.
- Underpaying the taxes You will be penalized 20% of the unpaid taxes.
To avoid penalties, be sure to file your 1099s and pay the taxes on time.
Where should I mail the 1099 corrections form to the District of Columbia?
Conveniently access and download District of Columbia 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Office of Tax and Revenue,
1101 4th St., SW, FL4,
Washington,
DC 20024.
If you made errors on 1099 forms filed with the State of Distict of Columbia, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information, Click here to learn about District of Columbia 1099 filings.
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