District of Columbia 1099 Filing Requirements

Tax year 2026 · DC · Last verified April 26, 2026

CF/SF Participation

Listed in CF/SF but rejects it operationally

Direct Filing Portal

MyTax.DC.gov

Registration

Required

All submitters must create a logon ID through MyTax.DC.gov, whether they are an employer, payroll provider, preparer, or enrolled agent. The individual completing registration becomes the Administrator for all accounts associated with the Taxpayer Identification Number (TIN). To bulk file 1099/W-2G, you must have a MyTax.DC.gov web logon to access the electronic bulk filing option.

E-file Threshold

25+ forms

E-file mandate.

25 or more 1099/W-2G statements must be e-filed via MyTax.DC.gov per DC Code § 47-1812.08(n)(2)(B).

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	Direct state filing	January 31	View detail →
1099-MISC Miscellaneous information	Direct state filing	January 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

DC requires direct filing of 1099 information returns through MyTax.DC.gov even though DC participates in the IRS Combined Federal/State Filing (CF/SF) program. Filers must submit a separate state filing via bulk upload (IRS Publication 1220 format) or online manual data entry on the OTR tax portal. The submission deadline is January 31 each year. Electronic filing is mandatory at 25+ forms; smaller filers may use online manual entry or paper. Accepted forms are 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-R, and W-2G.

Penalties

E-file mandate: DC Code § 47-1812.08(n)(2)(B) requires electronic submission whenever an employer or payor must submit 25 or more statements; waivers permitted only for undue hardship. OTR rejection: Failure to include correct and complete transmitter contact information may result in OTR rejecting the file submission. Format penalty: OTR will no longer accept CD-ROMs or any other media; PDFs are not accepted.