District of Columbia 1099 Filing Requirements
The State of District of Columbia Mandates
1099 Filing!
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District of Columbia State Filing
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District of Columbia 1099 Reporting Requirements
The State of District of Columbia mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any District of Columbia State Tax Withholding | If there is no District of Columbia State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | More than $600 |
| Due Date | January 31, 2025 | |
| Filing Method | Direct State Filing | |
| Additional Forms | Transmittal Form WT | Not Required |
The State of District of Columbia requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about District of Columbia W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does 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?
Yes! The District of Columbia requires additional forms to be filed with Form 1099 based on the filing method.
- If you file 1099s electronically, you are not required to complete any additional forms.
- If you paper file, you must send Form WT (Transmittal Form) & 1096 along with Form 1099.
When is District of Columbia 1099 due?
The due date for filing Form 1099 with District of Columbia is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
Can I e-file 1099 forms with the District of Columbia?
Payers are required to 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?
The District of Columbia expects every payer to stay compliant by filing 1099s per the requirements. The failure to file 1099s and late payment of taxes will result in penalties.
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 do I mail 1099 forms when filing with the District of Columbia?
The state only accepts paper submissions when you file 24 or fewer 1099s. When filing 25 or more 1099s, you must electronically file them.
If you still want to paper file, mail your Form 1099s along with Form WT & 1096 to the following address.
1101 4th St., SW, FL4,
Washington, DC 20024
For more information, please visit the State website: https://otr.cfo.dc.gov/
