West Virginia - 1099 State Filing Requirements
5.7k views | Last modified 3/27/2023 8:40:33 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The West Virginia Department of Revenue mandates the filing of the 1099 Forms only if there is state tax withholding.

TaxBandits supports the e-filing of Form 1099 and Annual Reconciliation Form WV/IT-103 with both the Federal and State of West Virginia.

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 WV/IT-103 - Withholding Year End Reconciliation

Due Date

The filing due date for both Form 1099 and WV/IT-103 is January 31.


Late filing of 1099 will result in a penalty of 5% of your unpaid monthly taxes,
with a maximum of 25%.

Penalties for not paying the state withholding tax are 0.5% of your unpaid taxes per month and a maximum of 25%.

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