Yes, the District of Columbia (DC) requires the filing of 1099 Forms.
Note: You are required to file 1099 forms even if there is no state tax withholding.
No, there are no additional requirements when filing 1099 forms with the District of Columbia.
The due date for filing the Form 1099 is on the last day of January.
The District of Columbia accepts both e-filing and paper filing. However, if you are submitting more than 25 or more 1099s, it is recommended that you e-file. Filing Form 1099 online is mandatory if you paid your taxes electronically during the year.
There is no late filing penalty for the District of Columbia, however, employers will be penalized for failing-to-file Federal Form 1099. Learn more about the Form 1099 penalties in detail by visiting https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.