TAX YEAR 2026 · 1099-NEC & 1099-MISC
District of Columbia 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check District of Columbia requirements →District of Columbia: what to know
DC official TY2025 guide requires separate direct electronic filing even when CF/SF is used; reports $600+ paid to a DC resident individual or any state-withheld payment. Because the guide is for TY2025, confirm whether the 2026 rules and accepted layouts have changed before filing.
1099-NEC reporting
DC TY2025 agency guide: $600+ to DC resident individual, or other 1099 payment subject to DC withholding; direct MyTax submission even if CF/SF. Confirm TY2026 changes.
1099-MISC reporting
DC TY2025 agency guide: $600+ to DC resident individual, or other 1099 payment subject to DC withholding; direct MyTax submission even if CF/SF. Confirm TY2026 changes.
State filing method: MyTax.DC.gov: direct upload or manual online entry; 2025 guide says CF/SF does not replace required direct DC submission
Deadline guidance: January 31 (2025 guide); confirm 2026 form-specific instructions and weekend-adjusted 2027 due date.
Official source: DC Office of Tax and Revenue — 2025 1099/W-2G Electronic Filing Instructions →
Guidance reviewed November 3, 2026. Some sources are prior filing-year publications; confirm 2026 updates and individual facts.