TaxBandits Knowledge Base

West Virginia - 1099 State Filing Requirements

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

West Virginia State ID Format:
 

• 8 digits  (Eg: 99999999)
   

Required Forms

West Virginia also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-G
• W-2G

Filing Criteria and Requirements

Criteria 1: If West 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 WV/IT-103

  • TaxBandits doesn't support filing Form WV/IT-103 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no West Virginia state tax is withheld

• State filing is not required.

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