District of Columbia 1099-NEC Filing Requirements, Tax Year 2026
What District of Columbia requires from businesses filing 1099-NEC (Nonemployee compensation) 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-NEC 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-NEC; a separate state submission is required.
DC requires 1099-NEC to be filed directly with OTR via MyTax.DC.gov, even when the filer participates in the IRS Combined Federal/State Filing program. Filing is triggered by $600 or more in nonemployee compensation paid to a DC resident, or any payment subject to DC withholding. Submissions are due January 31 each year. Bulk e-filers must use the IRS Publication 1220 record format; manual entry is available for filers with fewer than 25 forms.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing at 25 or more forms |
Filers submitting 25 or more 1099/W-2G statements must e-file via MyTax.DC.gov bulk upload using the IRS Publication 1220 record format. This is anchored in DC Code § 47-1812.08(n)(2)(B); the Chief Financial Officer may waive only for undue hardship. |
| Golden Parachute Payments — paper or manual entry only |
1099-NEC submissions that include Golden Parachute Payments cannot be bulk-uploaded; they must be filed on paper or by manual online entry via MyTax.DC.gov. (Per the 2025 MyTax 1099/W-2G Instructions, What's New section.) |
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. 1099-NEC submitted with Golden Parachute Payments must be filed by paper or by manual online entry.
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-NEC for tax year 2026?
Does District of Columbia participate in the CF/SF program?
What is the District of Columbia 1099-NEC filing deadline for tax year 2026?
What format does District of Columbia accept for 1099-NEC?
Do I need to file 1099-NEC with District of Columbia if I also filed federally?
What happens if I miss the District of Columbia 1099-NEC 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.”
“An employer or payor required to submit the statements pursuant to paragraph (1) of this subsection shall submit one copy of the statement for each employee or payee to the Chief Financial Officer by January 31 of each year.”
“Filing 25 or more information returns must be done electronically via the web portal, MyTax.DC.gov.”
“if the number of statements that an employer or payor is required to submit is 25 or more, the employer or payor shall submit the statements in an electronic format, as prescribed by the Chief Financial Officer.”
“1099-NEC: 1099-NEC submitted with Golden Parachute Payments must be filed by paper or by manual online entry via our tax portal at MyTax.DC.gov.”
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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