West Virginia - 1099 State Filing Requirements
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Last modified 1/5/2024 2:05:34 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.
Penalty
- 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%.
For more information about West Virginia 1099 Reporting Requirements, click here.