Virginia - 1099 State Filing Requirements
5.5k views |Last modified 9/9/2024 6:39:54 AM EST | Added by TaxBandits Team

The State of Virginia mandates filing Form 1099 with the state agency under the following conditions:

Requirements

The Virginia Department of Revenue requires the filing of 1099 Forms in the following cases:

• If Virginia state tax is withheld, Form 1099 must be filed directly with the State of Virginia.
• Form 1099-K should be filed only if a payment of $600 or more is made to a Virginia resident or an individual with a Virginia mailing address through third-party networks.

Required 1099 Forms

Virginia  requires the filing of the following 1099 forms: 
 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Additional Requirements
Virginia requires you to submit Form VA-6 (Employer’s Annual Reconciliation of Virginia Income Tax Withheld) along with your 1099 forms. This form is used to report the total income taxes withheld.

Note: TaxBandits do not support filing Reconciliation "Form VA-6" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The filing deadline for Form 1099 is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Virginia’s 1099 filing requirements, click here.