District of Columbia 1099-INT Filing Requirements, Tax Year 2026
What District of Columbia requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
District of Columbia requires direct filing of 1099-INT with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the District of Columbia requirement for 1099-INT; a separate state submission is required.
DC requires 1099-INT to be filed directly with the Office of Tax and Revenue via MyTax.DC.gov even though DC participates in the IRS Combined Federal/State Filing program. The form is required for interest income of $600 or more paid to a DC resident, or any payment subject to DC withholding. The submission deadline is January 31. Filers with 25 or more statements must e-file using the IRS Publication 1220 bulk upload format; smaller filers may use online manual data entry or paper.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| $600 reporting threshold (residents); nonresident filing only when DC withholding applies |
Filing is triggered when income of $600 or more is paid to a DC resident in a calendar year, or any payment subject to DC withholding (other than wages). For nonresidents, no filing is required unless DC withholding applies. |
| CF/SF participation does not satisfy DC's filing requirement |
DC participates in the IRS Combined Federal/State Filing program, but unlike most CF/SF states it does not accept CF/SF as a substitute for direct filing. Even approved CF/SF filers must separately file with OTR via MyTax.DC.gov bulk upload or manual online entry. |
Deadlines and extensions
Accepted format
Fire
Bulk upload to MyTax.DC.gov in IRS Publication 1220 format (.txt or .zip, 750-position records); manual online entry available for filers with fewer than 25 forms.
Filing portal: MyTax.DC.gov
E-file threshold: 25 or more forms must be e-filed.
25 or more 1099/W-2G statements must be e-filed via MyTax.DC.gov per DC Code § 47-1812.08(n)(2)(B).
Registration
Registration required: Yes
Late-filing penalties
District of Columbia penalty overview
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.
Frequently asked questions
Does District of Columbia require filing of 1099-INT for tax year 2026?
Does District of Columbia participate in the CF/SF program?
What is the District of Columbia 1099-INT filing deadline for tax year 2026?
What format does District of Columbia accept for 1099-INT?
Do I need to file 1099-INT with District of Columbia if I also filed federally?
What happens if I miss the District of Columbia 1099-INT deadline?
How do I register to file with District of Columbia?
Source citations
“Filing is required if income of $600 or more is reported for both District of Columbia residents and nonresidents. However, nonresidents are not required to file if no DC Withholding applies.”
“DC is participating in the IRS Combined Federal/State Filing (CF/SF) program; however, DC still requires a separate direct filing for TY2025 via bulk upload or online data entry on OTR's tax portal, MyTax.DC.gov, even when you are an approved filer in the CF/SF program.”
“The submission due date for informational statements is January 31st of each year.”
“Filers are not required to submit test files. The file format must conform to the specifications found in Part C (Record Format Specifications and Record Layouts) of Publication 1220. PDFs will not be accepted.”
“Copies of federal Form 1099 must be submitted to report income of $600 or more, or other payments subject to DC withholding, other than salaries or wages subject to withholding, paid to a DC resident individual in any calendar year.”
“Filing is required if income of $600 or more is reported for both District of Columbia residents and nonresidents. However, nonresidents are not required to file if no DC Withholding applies.”
“DC is participating in the IRS Combined Federal/State Filing (CF/SF) program; however, DC still requires a separate direct filing for TY2025 via bulk upload or online data entry on The District of Columbia (DC) Office of Tax and Revenue (OTR) tax portal, MyTax.DC.gov, even when you are an approved filer in the CF/SF program.”
Additional 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.
Scope: Original 1099 filings with no District of Columbia state income tax withheld. State agencies revise rules without notice; verify with the District of Columbia state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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