TaxBandits Knowledge Base

Virginia - 1099 State Filing Requirements

The Virginia Department of Revenue mandates filing 1099 forms under the following conditions: 

Virginia State ID Format:
 

• 2-digit code for the tax type of that return ( ex. 10 = Sales Tax, 12 = Use Tax, 30 = Withholding Tax, etc.), and
• 9-digit FEIN, and
• The letter "F" to indicate FEIN, and
• 3-digit code for the business location.
• Example = 10-123456789F-001 for a Sales Tax return

Note: The state also accepts Federal TIN as the state ID number.
 

Required Forms

Virginia also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-R

Filing Criteria and Requirements

Criteria 1: If Virginia state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form VA-6

  • TaxBandits doesn't support filing Form VA-6 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Virginia state tax is withheld

• State filing is not required.

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