1099 deadline
February 2, 2026
District of Columbia Filing Guide
District of Columbia ACA State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for District of Columbia.
DC
District of Columbia
ACA State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does District of Columbia require?
1095-B1095-Cstate-required transmittal/reconciliation if applicable
DC requires applicable entities providing minimum essential coverage to District residents to file health coverage information returns electronically through MyTax.DC.gov. Current OTR guidance provides TY2025 health-care information-return specifications and requires separate DC filing.
2. FILING DEADLINES
District of Columbia e-filing deadlines
Use current state health-coverage reporting deadline for the filing year.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Form WT for paper W-2/1099 transmittal; FR-900NP for annual non-wage withholding.
ACA / health coverage
DC requires applicable entities providing minimum essential coverage to District residents to file health coverage information returns electronically through MyTax.DC.gov. Current OTR guidance provides TY2025 health-care information-return specifications and requires separate DC filing.
3. ELECTRONIC FILING
District of Columbia electronic filing rules
DC requires separate direct filing for W-2/W-2C and 1099/W-2G even when CF/SF is used. Health coverage information returns are electronically filed through MyTax.DC.gov.
Additional filing requirements
Form WT for paper W-2/1099 transmittal; FR-900NP for annual non-wage withholding.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
DC Office of Tax and Revenue, 1101 4th Street SW, Washington, DC 20024; use form-specific MyTax.DC.gov instructions for paper exceptions.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
District of Columbia filing FAQs
1. What information returns does District of Columbia require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the District of Columbia 1099 filing deadline for the 2026 filing season?
February 2, 2026
3. Is W-2 filing required in District of Columbia?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for District of Columbia?
February 2, 2026
5. Does District of Columbia require an additional reconciliation or transmittal form?
Form WT for paper W-2/1099 transmittal; FR-900NP for annual non-wage withholding.
6. What are the electronic filing rules for District of Columbia?
DC requires separate direct filing for W-2/W-2C and 1099/W-2G even when CF/SF is used. Health coverage information returns are electronically filed through MyTax.DC.gov.
7. What happens if a filer submits late in District of Columbia?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for District of Columbia?
DC Office of Tax and Revenue, 1101 4th Street SW, Washington, DC 20024; use form-specific MyTax.DC.gov instructions for paper exceptions.
9. Does District of Columbia require separate ACA / health coverage reporting?
DC requires applicable entities providing minimum essential coverage to District residents to file health coverage information returns electronically through MyTax.DC.gov. Current OTR guidance provides TY2025 health-care information-return specifications and requires separate DC filing.
10. What payroll filings should an employer track for District of Columbia?
DC withholding uses FR-900Q for quarterly/monthly filers and FR-900A for eligible annual wage filers. Beginning TY2023, FR-900Q is filed electronically through MyTax.DC.gov.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
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