--- title: "DC 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "District of Columbia state 1099-NEC, 1099-MISC and W-2 filing: yes, Form FR-900A, CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-district-of-columbia" --- State filing · District of Columbia # District of Columbia 1099 and W-2 filing requirements What DC Office of Tax and Revenue (OTR) asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Sunday, 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 | [DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025)](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf) | | **Sunday, January 31, 2027**Sunday, 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 | [DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025)](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf) | | **Sunday, January 31, 2027**Date as published by the agency. | District of Columbia | FR-900A annual return (and FR-900NP for 1099 withholding) | [DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025)](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf) | Federal dates for the same forms are in the [deadline finder for District of Columbia](/bookkeeping/1099-w2-filing-deadline-finder?states=dc), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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)](https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf) - [DC OTR: Withholding Tax Forms](https://otr.cfo.dc.gov/es/node/1697946) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)