Virginia - 1099 State Filing Requirements
5.3k views | Last modified 1/5/2024 1:58:56 AM EST | Added by TaxBandits Team

The Virginia Department of Revenue mandates the filing of the 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.

TaxBandits supports filing Form 1099 with both the Federal and State of Virginia. However, we do not support filing the Transmittal “Form  VA-6” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, & W2G)
Form VA-6/VA-6H - Transmittal of Withholding Tax Statements for Employers.

Due Date

The filing due date for both Form 1099 and VA-6/VA-6H is January 31.

Penalty

A penalty of 6% of the tax due will be added to the tax for each month or any part of a month that the return is not filed or the tax is not paid, with a maximum penalty of 30%.

For more information about Virginia 1099 Reporting Requirements, click here.