Handle DC 1099 filing with. 1099Online. We offer support for direct state filing where required, along with bulk uploads, data validation, recipient copy delivery, and filing status tracking.
The District of Columbia is a rolling conformity jurisdiction, meaning federal tax changes generally flow into DC tax laws unless the District explicitly decouples.
Under the One Big Beautiful Bill Act (OBBBA), the federal reporting threshold for Forms 1099-NEC and 1099-MISC increased from $600 to $2,000 for payments made after December 31, 2025. However, the DC Office of Tax and Revenue has not yet issued conformity guidance on this change. Until OTR updates its instructions, use $600 as the DC state 1099 filing threshold.
The District of Columbia requires payers to file specific federal information returns with the DC Office of Tax and Revenue (OTR) when payments meet DC reporting thresholds or when DC income tax is withheld. All accepted 1099 and W-2G forms must be submitted directly through MyTax.DC.gov. Form 1099-DA is an exception and must be filed by paper or manual online entry through the portal.
Nonemployee Compensation
Miscellaneous Information
Interest Income
Dividends and Distributions
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Payment Card and Third-Party Network Transactions
Proceeds From Broker and Barter Exchange Transactions
Certain Government Payments
Original Issue Discount
Certain Gambling Winnings
Digital Asset Proceeds From Broker Transactions
The District of Columbia participates in the IRS Combined Federal/State Filing (CF/SF) program. However, CF/SF participation alone does not satisfy DC's state filing requirement. A separate 1099 and W-2G filing with the DC Office of Tax and Revenue is required for TY2026, even when enrolled in CF/SF.
| Form | CF/SF Participation | Direct DC Filing Required? | Electronic Filing Threshold |
|---|---|---|---|
| 1099-NEC | Yes | Yes | 25 or more returns |
| 1099-MISC | Yes | Yes | 25 or more returns |
| 1099-K | Yes | Yes | 25 or more returns |
| 1099-INT, 1099-DIV, 1099-B, 1099-R, 1099-G, 1099-OID | Yes | Yes | 25 or more returns |
| W-2G | No | Yes | 25 or more returns |
Electronic filing is mandatory when submitting 25 or more District of Columbia information returns.
The District of Columbia requires all 1099 and W-2G informational statements to be filed by January 31 each year. Since January 31, 2027, falls on a Sunday, the deadline moves to the next business day: February 1, 2027.
| Form Type | Withholding Condition | State Income Threshold | Filing Method | Due Date |
|---|---|---|---|---|
| 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID | DC tax withheld | More than $0 | State Filing with Form FR-900NP | February 1, 2027 |
| 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID | No DC tax withheld | $600 or more | State Filing | February 1, 2027 |
| W-2G | DC tax withheld | More than $0 | State Filing with Form FR-900NP | February 1, 2027 |
| W-2G | No DC tax withheld | $600 or more | State Filing | February 1, 2027 |
DC 1099 and W-2G filings for tax year 2026 are due February 1, 2027 because January 31, 2027 is a Sunday.
The District of Columbia requires payers that withheld DC income tax from non-payroll payments to file Form FR-900NP along with a 1099 or W-2 form. A Federal Employer Identification Number (FEIN) is required for this form.
Total DC income tax withheld from non-payroll payments, filed alongside Forms 1099 and W-2G.
Required when DC tax was withheld from pensions, retirement plan distributions, military retirement, gambling winnings, voluntary withholding on certain government payments, and backup withholding.
Form FR-900NP is due February 1, 2027 for tax year 2026 since January 31, 2027 is on a Sunday.
1099Online supports DC state filing workflows for applicable 1099 and W-2G forms. Filers can easily collect DC withholding details and complete state filing requirements with less manual work.
Any business, financial institution, or payer that pays $600 or more in reportable income to a DC resident individual, or makes any payment subject to DC income tax withholding, must file 1099 forms with the District of Columbia. Nonresident filings are generally not required when no DC withholding applies.
Common payments that trigger a DC 1099 filing include independent contractor and freelancer fees, rents and royalties, interest and dividend payments, retirement and pension distributions, gambling winnings, and attorney fees.
Before filing 1099 forms with the District of Columbia, make sure you have the following details ready for each payer and recipient:
A valid FEIN is required for all DC 1099 filings. DC does not accept Social Security Number (SSN).
Use the withholding account number assigned by the DC Office of Tax and Revenue at the time of registration.
Report all state-source or state-reportable income subject to District of Columbia reporting rules.
Include the total DC income tax withheld from each recipient's payment, where applicable.
For electronic submissions of 25 or more returns, the files must follow IRS Publication 1220 formatting and be submitted through MyTax.DC.gov in .txt or .zip format.
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
Common questions about District of Columbia 1099 filing requirements, deadlines, and
reconciliation.
Generally, yes. If you paid $600 or more to a DC resident individual, you must file even when no DC income tax was withheld. Nonresident filings are generally not required when no DC withholding applies.
Yes. However, CF/SF participation does not replace a separate DC state filing. A direct filing is still required, even when enrolled in CF/SF.
Form FR-900NP is DC's annual return for DC income tax withheld from non-payroll payments on Forms 1099 and W-2G, including pensions, gambling winnings, and backup withholding.
Electronic filing is mandatory for 25 or more information returns. Filers with fewer than 25 returns may paper file.
DC may assess a penalty of 5% per month on unpaid tax, up to 25% of the tax due, plus 10% annual interest compounded daily on under payments.
Yes. 1099Online supports corrected 1099 filing workflows for both federal and DC state submissions.
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