Employers in the District of Columbia must comply with these District rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Federal Form W-2, by January 31, or on day of last payment of wages
Information Returns: Federal Form 1099 for each resident individual who is paid $600 or more during the year when such payments are not subject to withholding; summary federal Form 1096. Both forms are due by February 28.