TaxBandits Knowledge Base

West Virginia - 1099 State Filing Requirements

West Virginia requires you to file Form 1099 with the state agency under the following conditions:

Requirements
The West Virginia Department of Revenue requires filing Form 1099 only if state tax is withheld.

Required 1099 Forms
West Virginia also 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

West Virginia requires additional forms to be filed with Form 1099:

• When e-filing, you must submit Form WV/IT-103 (Withholding Year-End Reconciliation) along with your 1099.
• If you choose to paper-file, you must include both Form 1096 and Form WV/IT-103.

Due Date

• The filing deadline for Form 1099 and Form WV/IT-103 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 West Virginia’s 1099 filing requirements, click here.