Yes. The District of Columbia (DC) requires W2 filing even if there is no state withholding.
No, there are no additional requirements when filing W2 forms with the District of Columbia.
The due date for filing Form W-2 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 W-2s, it is recommended that you e-file. Filing Form W-2 online is mandatory if you paid your taxes electronically during the year.
While there is no late filing penalty for the District of Columbia, employers will be penalized for failing-to-file Federal Form W-2. Learn more about Form W-2 penalties in detail by visiting https://www.taxbandits.com/w2-forms/form-w2-penalty/.