E-File your District of Columbia
1099 forms for the Tax year 2024.

Businesses in the District of Columbia must file various 1099 forms that report state income tax withholding. These include:1099-NEC for non-employee compensation, 1099-MISC for miscellaneous income, 1099-K for payment transactions.Other forms such as 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-OID, 1099-R, and W-2G.

Filing these forms ensures compliance with the District of Columbia Office of Tax and Revenue (OTR) requirements.

The deadline for filing 1099 forms with the District of Columbia (if they include state income tax withholding) is January 31, 2025. Forms without state income tax withholding are also due by January 31, 2025. If the deadline falls on a weekend or holiday, it extends to the next business day. Meeting these deadlines is crucial to avoid penalties.

1. Late Filing or Payment Penalty: A 5% penalty per month on unpaid taxes, up to a maximum of 25% of the total tax due.
2. Negligence Penalty: A 20% penalty on any underpayment due to negligence, such as failing to maintain proper records.
3. Interest on Late Payments: 10% per year, compounded daily, on any unpaid balance.
4. Collection Fee: A one-time 10% fee, on unpaid balances after 90 days. Payments are first applied to this fee before covering penalties, interest, or taxes.
5. Civil Fraud Penalty: A 75% penalty on the underpaid amount if the underpayment is due to fraud