District of Columbia: 1099 State Filing Requirements
5.9k views |Last modified 9/9/2024 5:18:58 AM EST | Added by TaxBandits Team

The State of District of Columbia mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The District of Columbia Office of Tax and Revenue requires filing 1099 Forms:

• If no state tax withholding is applied 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 state tax withholding, Form 1099 should be filed directly with the state, irrespective of the payment threshold.

Required 1099 Forms

District of Columbia also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• W-2G

Additional Requirements

The District of Columbia requires additional forms to be filed with Form 1099 based on the filing method: 

• Electronic Filing: You are not required to complete any additional forms.
• Paper Filing: You must send Form WT (Transmittal Form) & 1096 and Form 1099.

Due Date

• The due date for filing Form 1099 with District of Columbia is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalty
The penalty for late filing and payment is 5% of the monthly unpaid taxes until you submit your 1099s. Underpaying taxes will penalize you 20% of the unpaid taxes. However, the penalties do not exceed 25% of the taxes. 
 

For more information about the District of Columbia 1099 filing requirement, click here.