District of Columbia 1099 State Filing Requirements

District of Columbia (DC)


1099 State Reporting Requirements

  • 1099 Reporting Required:
  • Combined Federal/State Program:
  • State e-Filing Deadline:
  • Direct-to-State Filing if State Withholding:
  • State Income Tax Assessed:
  • State Required Backup Withholding % “Piggyback” :
  • Yes
  • No*
  • 1/31
  • Yes
  • Yes
  • 0%
  • Name of Agency:
  • Website:
  • Phone Number:
  • E-mail:
  • W-2 State Filing Available :
  • Department of Finance & Revenue
  • http://otr.cfo.dc.gov
  • 202-727-4829
  • otr.ocfo@dc.gov
  • Yes, e-filing
Notes:

Copy of every form 1099 issued by the employer or payer to a DC resident must be submitted by January 31 of each year to the Office of Tax and Revenue (OTR).

  • CD-ROM required for reporting to the state.
  • *DC Office of Tax & Revenue does not acknowledge as CFSFP