District of Columbia State 1099 Tax Filing

Does the District of Columbia require state 1099 tax filing?

Yes, the District of Columbia requires many types of form 1099 to be filed with the District of Columbia Office of Tax and Revenue.

How must Forms 1099 be filed with the District of Columbia?

The District of Columbia accepts both paper filing and e-filing.

Which forms does D.C. require?

1099-B1099-INT1099-NEC
1099-DIV1099-K1099-OID
1099-G1099-MISC1099-R

If submitting a paper filing, employers submit Form WT, Transmittal for Paper Forms W-2 and 1099, and Form 1096 with their Forms 1099.

If submitting an electronic filing, then no additional forms are required.

Does the District of Columbia participate in Combined Federal/State Filing?

No, the District of Columbia no longer participates in Combined Federal/State Filing.

What are the deadlines for D.C. 1099 Reporting?

Traditionally, the 1099 filing deadline for the District of Columbia is January 31st.

If the deadline falls on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for D.C.?

The 1099 penalties for D.C. are as follows:

  • Failure to file: Penalty of 5% of unpaid taxes per month, not to exceed 25% in total.
  • Failure to pay taxes: Penalty of 5% of unpaid taxes per month, not to exceed 25% in total.
  • Other penalties and interest rates may apply, see the D.C. OTR website for more information.

What is the responsible state agency?

District of Columbia Office of Tax and Revenue
1101 4th Street, SW, Suite 270
West, Washington, DC 20024
(202) 727-4829

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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