Virginia 1099 Filing Requirements
The State of Virginia Mandates
1099 Filing!
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Virginia State Filing
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Virginia 1099 Reporting Requirements
The State of Virginia mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Virginia State Tax Withholding | If there is no Virginia State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | No Filing Required |
| Due Date | January 31, 2024 | |
| Filing Method | Direct State Filing | |
| Additional Forms | Form VA-6 |
Note: The state mandates the filing of Form 1099-K if a Virginia taxpayer or an individual with a Virginia mailing address receives $600 or more in gross payments through third-party networks.
The State of Virginia requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about Virginia W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Virginia require 1099 filing?
Yes, the Virginia Department of Revenue mandates the filing of 1099 Forms.
- If there is any state Virginia state tax withholding, Form 1099 should be filed directly with the State of Virginia.
- Form 1099-K should be filed only when the payment of $600 or more is made to the resident of Virginia or an individual with a Virginia mailing address through third-party networks.
What types of 1099 forms does Virginia require?
Virginia requires the filing of the following 1099 forms directly with the state only if there is state tax withholding:
Does Virginia require additional forms when filing 1099?
Yes, Virginia requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form VA-6 (Employer’s Annual Reconciliation of Virginia Income Tax Withheld) must be filed along with the respective 1099 forms. It is used to report the total income taxes withheld.
When you efile 1099 with TaxBandits, you need to take care of Form VA-6 (Employer’s Annual Reconciliation of Virginia Income Tax Withheld)
When is Virginia 1099 due?
The due date for filing Form 1099 with Virginia is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2023 tax year, the deadline for filing 1099 Forms with Virginia is January 31, 2024.
What are the penalties for not filing or filing 1099 late with Virginia?
The State of Virginia imposes 1099 penalties for the following:
- Late filing of Form 1099 with Virginia incurs a penalty if filed more than 6 months after the due date. The penalty is 6% per month, reaching a maximum of 30% of the owed tax. Similarly,
- Late payment of state taxes within the first 6 months after the due date results in a late payment penalty, also at a rate of 6% per month, with a maximum penalty of 30%.
Where to mail Virginia 1099 forms?
Mail your Form 1099s along with Form VA-6 to the following address.
PO Box 27264
Richmond, VA 23261-7264
For more information, please visit the State website: https://www.tax.virginia.gov/
