District of Columbia: 1099 State Filing Requirements
5.6k views | Last modified 1/4/2024 3:38:35 AM EST | Added by TaxBandits Team

The District of Columbia mandates filing 1099 under the following conditions:

• 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.

TaxBandits supports the e-filing of Form 1099 with both the federal and the District of Columbia states.

Note: The state does not require a Reconciliation form to be submitted when e-filing form 1099.

What to be filed

Form 1099- (1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-NEC, 1099-MISC, 1099-R, 1099-K & W-2G)

Due Date

The due date to file 1099 with the District of Columbia is January 31.

Penalty

The penalty for late filing and payment is 5% of the unpaid taxes per month until you submit your 1099s. For underpaying the taxes, you will be penalized 20% of the unpaid taxes. However, the penalties do not exceed 25% of the taxes. 

For more information about the District of Columbia 1099 Reporting Requirements, click here.