West Virginia 1099 Filing Requirements for 2023
The State of West Virginia Mandates
1099 Filing!
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West Virginia 1099 Reporting Requirements
The State of West Virginia mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any West Virginia State Tax Withholding | If there is no West Virginia State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | No Filing Required |
| Due Date | January 31, 2024 | |
| Filing Method | Direct State Filing | |
| Additional Form | Form WV/IT-103 (Withholding Year End Reconciliation) |
The State of West 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 West Virginia W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does West Virginia require 1099 filing?
Yes, the West Virginia Department of Revenue mandates the filing of Form 1099 only when state tax is withheld.
Does West Virginia require the filing of Form 1099-NEC?
Yes. The State of West Virginia requires Form 1099-NEC to be filed only if there is any state tax withheld during the calendar year.
What types of 1099 forms does West Virginia require?
West Virginia requires the filing of the following 1099 forms directly with the state only if there is state
tax withholding:
Does West Virginia require additional forms when filing 1099?
Yes. The state of West Virginia requires additional forms to file along with Form 1099.
Form WV/IT-103 (Withholding Year End Reconciliation) is to be filed along with 1099 under the following conditions:
- When you e-file, you need to submit the Year-End Reconciliation Form WV/IT-103.
- If you choose to paper-file, you need to submit both Form 1096 and Form WV/IT-103 to the State.
While E-filing with TaxBandits, we support the Withholding Year End Reconciliation Form WV/IT-103.
When is West Virginia 1099 due?
The filing deadline for Form 1099 and Form WV/IT-103 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 West Virginia is January 31, 2024.
What are the requirements to file 1099 electronically with West Virginia?
The State of West Virginia mandates electronic filing for those who are reporting 25 or more 1099 Forms.
What are the penalties for not filing or filing 1099 late with West Virginia?
Penalties are based on how late you file 1099s, delay in tax deposits, and incorrect type of filing.
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Penalties for filing 1099 late
Late filing of 1099 will result in a penalty of 5% of your unpaid taxes per month, with a maximum of 25%.
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Penalties for not paying the state withholding tax
If you fail to pay the state withholding taxes, you will be penalized 0.5% of your unpaid taxes per month. There is a maximum of 25%.
Note: You will be charged with both penalties above if you fail to file and pay the state taxes.
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Penalties for not filing tax returns electronically
The state of West Virginia mandates e-filing if the number of 1099 forms being filed is 25 or more. Failure to e-file forms will lead to a penalty of $25/form.
Where do I mail West Virginia 1099 forms?
Mail your Form 1099s along with Form WV/IT-103 to the following address.
TAAD/ Withholding,
PO Box 3943,
Charleston, WV 25339-3943.
For more information, please visit the State website: https://tax.wv.gov/
