The short answer. OTR's 2025 specifications say copies of federal 1099s must be submitted to report income of $600 or more, for both DC residents and nonresidents, but also that nonresidents aren't required to be filed if no DC withholding applies. The accepted forms include 1099-NEC and 1099-MISC. First District of Columbia 1099 date in 2027: Sunday, January 31, 2027.
District of Columbia filing rules at a glance
- Who asks
- DC Office of Tax and Revenue (OTR)
- State 1099 copies
- Yes
- 1099 due
- January 31
- W-2 due
- January 31 (Form WT transmittal for paper W-2s and 1099s)
- Year-end form
- Form FR-900A, Employer/Payer Withholding Tax Annual Return (FR-900NP for withholding reported on 1099s and W-2Gs), due On or before January 31, 2027 for 2026
- E-filing
- 25 or more information returns must be filed electronically through MyTax.DC.gov; employers with 25 or more W-2s must use the online bulk file submission.
- IRS CF/SF
- Doesn't count; file direct (forms the IRS forwards: 1099-NEC, 1099-MISC)
District of Columbia dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | District of Columbia | 1099s ($600 or more) through MyTax.DC.gov | |
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | District of Columbia | Form WT transmittal with paper W-2s | |
Sunday, January 31, 2027Date as published by the agency. | District of Columbia | FR-900A annual return (and FR-900NP for 1099 withholding) |
Federal dates for the same forms are in the deadline finder for District of Columbia, which can also add any other states you paid people in.
District of Columbia and the IRS combined program
DC participates in CF/SF, but still requires a separate direct filing for tax year 2025, even from approved CF/SF filers. The area is on the IRS participating-state table in Publication 1220.
Worth knowing in District of Columbia
- OTR's own forms page says not to use Form FR-900A as an 'Annual Reconciliation Return'; it is the annual withholding return. Form WT is the transmittal for paper W-2s and 1099s.
- The $600 figure is in OTR's September 2025 specifications, written before the federal amount changed; check OTR's 2026 specifications when they're posted.
Where this comes from
- DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025)
- DC OTR: Withholding Tax Forms
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
District of Columbia questions
Do I have to file Form 1099-NEC with District of Columbia?
OTR's 2025 specifications say copies of federal 1099s must be submitted to report income of $600 or more, for both DC residents and nonresidents, but also that nonresidents aren't required to be filed if no DC withholding applies. The accepted forms include 1099-NEC and 1099-MISC.
Does the IRS combined federal/state program take care of District of Columbia?
DC participates in CF/SF, but still requires a separate direct filing for tax year 2025, even from approved CF/SF filers.
When are District of Columbia W-2s and the year-end form due for 2026 wages?
The area's page: January 31 (Form WT transmittal for paper W-2s and 1099s). The year-end form is Form FR-900A, Employer/Payer Withholding Tax Annual Return (FR-900NP for withholding reported on 1099s and W-2Gs), due On or before January 31, 2027 for 2026. On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with District of Columbia?
25 or more information returns must be filed electronically through MyTax.DC.gov; employers with 25 or more W-2s must use the online bulk file submission.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit