District of Columbia Releases 2018 Electronic Filing Specifications for W-2 and 1099s

December 19, 2018 Tom Hospod

The District of Columbia Office of Tax and Revenue has published the 2018 Electronic Filing Specifications for W-2/W-2c and 1099/W-2G.

There are slight modifications to the W-2 specifications that should be noted:

  • Data files may now be in either a .txt or .zip format
  • If you are a DC taxpayer and indicate as such on the portal, enter your TIN rather than FEIN when prompted (unless your FEIN is your TIN – which is often the case)
  • If receiving an “invalid file line length” error for Form W-2c, ensure the length of each line follows the requirements (W-2c: 1,024)

 

There have also been modifications to the 1099/W-2G specifications that should be noted:

  • Positions 723-734, State Income Tax Withheld, must be entered right justified with unused positions zero filled even though this field is optional for the IRS
  • The office will no longer accept CDs or other magnetic media for 1099/W-2G. Filers must instead use bulk filing or online data entry at https://mytax.dc.gov
  • The only 1099s accepted by DC are:
    • 1099-B
    • 1099-DIV
    • 1099-G
    • 1099-INT
    • 1099-MISC
    • 1099-OID
    • 1099-R
    • 1099-K (new)
    • References for entering one’s FEIN have bee replaced with entering one’s TIN (which will often be the same anyway)

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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