District of Columbia: 1099 State Filing Requirements

Last modified 5/25/2020 5:25:38 AM EST

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

District of Columbia State ID Format:
 

• 12 digits without hyphen (Eg: 999999999999)
   

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

Filing Criteria and Requirements

Criteria 1: If the District of Columbia state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form WT (only required if filing on paper)

  • TaxBandits doesn't support filing Form WT  with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no District of Columbia state tax is withheld

• Payment Threshold: More than $600

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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