Virginia
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-LTC 1099-SA 1099-S W-2G 1099-B 1099-DIV 1099-G 1099-INT 1099-NEC 1099-OID 1099-PATR 1099-MISC 1099-R | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
1099-K | Direct filing required of forms that are reportable to the IRS or that have an amount greater than $600 and the recipient state or taxable state is Virginia. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Virginia. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Paper (1099 filings), Electronic Upload (W-2, 1099-R and 1099-MISC filings)Electronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
NoSupporting Documentation
Additional Information
- Complete Virginia reconciliation Form VA-6 online after filings are uploaded.
- You must create 1099-R and 1099-MISC filings in separate batches. Virginia will not accept these two form types in a single filing batch.
- Download then rename the files using the following file name format: FormType_TaxYear_batchID (for example, 1099R_2023_123245).
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC | Filing required for forms with Virginia residents or where the taxable state is Virginia and the sum of box 6 and the contract amount is $600 or more. |
1099-NEC | Filing required of forms with Virginia residents or where the taxable state is Virginia and the sum of box 1 and the contract amount is $600 or more. |
W-2 | Filing required of forms with Virginia residents or where the taxable state is Virginia and box 1 is $600 or more. |
Filing Due Date
Within 20 days from the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation