District of Columbia 1099 filing requirements (2026)
District of Columbia requires businesses to file Form 1099-NEC with the state, using its own $600 threshold, which is lower than the federal $2,000 threshold for 2026 payments. The state due date is January 31.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | $600 |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://mytax.dc.gov/ |
How does District of Columbia treat the new $2,000 federal threshold?
DC OTR 'Specifications for the Electronic Filing of Forms 1099/W-2G' (TY2025, v1.0 09/18/2025): '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.' Also: '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.' No OTR guidance for tax year 2026 (the $2,000 federal threshold) was found. The latest published spec is for TY2025, so it is unconfirmed whether OTR will keep $600 for 2026 payments.
What if you withheld District of Columbia income tax?
OTR: '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.' Filing 25 or more information returns must be done electronically on MyTax.DC.gov. Paper filers use Form WT (Transmittal for Paper Forms W-2 & 1099).
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how District of Columbia's rules apply.
We File All Your 1099s
Fixed price, quoted before any work startsPriced per form.
- W-9 collection and TIN review
- Preparation and e-filing of 1099-NEC / 1099-MISC
- Recipient copies delivered
- State filings where your state requires them
