West Virginia 1099 Filing Requirements

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1099 Forms Required by West Virginia State

West Virginia requires businesses to file various 1099 forms to report payments made to individuals and other entities.

Form 1099-NEC

Non-Employee Compensation

Form 1099-MISC

Miscellaneous Income

Form 1099-INT

Interest Income

Form 1099-DIV

Dividends Distributions

Form 1099-R

Retirement Plans

Form 1099-G

Government Payments

Form W-2G

Gambling Winnings

The state also requires Form W-2. Learn more

West Virginia Filing Requirements for 1099-NEC, MISC, INT, DIV, R, G, and W-2G

Condition	State Income Threshold	Filing Method	Additional Forms	Due Date
If West Virginia Tax Was Withheld	More than $0	Direct State Filing	Form WV/IT-103	February 02, 2026
If NO West Virginia Tax Was Withheld	No Filing Required

Ready to file the 1099 Form with the West Virginia State?

Information Required to File 1099 Forms with West Virginia

Discover the key information needed to file Form 1099 with the State of West Virginia.

1. State/Payer’s state number

The payer's state identification number refers to the West Virginia Tax
Account Number.

West Virginia State ID Format:

8 digits (For Example: 99999999)

2. State income

The total amount of taxable income that is subject to the West Virginia state income tax.

3. State tax withheld

The total amount of state income taxes withheld from the
recipient’s income.

1. State/Payer’s state number

The payer's state identification number refers to the West Virginia Tax
Account Number.

West Virginia State ID Format:

8 digits (For Example: 99999999)

2. State distribution

Report the total payment amount subject to state tax.

3. State tax withheld

The total amount of state income taxes withheld from the
recipient’s income.

4. Name of locality

Specify the city or locality name, if applicable.

5. Local distribution

Report the total payment amount subject to local tax.

6. Local tax withheld

Enter the amount of local income tax withheld.

1. State/Payer’s state number

The payer’s state identification number refers to the West Virginia Tax
Account Number.

West Virginia State ID Format:

8 digits (For Example: 99999999)

2. State winnings

Report the total winnings subject to West Virginia state tax.

3. State income tax withheld

Enter the amount of West Virginia state income tax withheld.

4. Name of locality

Specify the city or locality name, if applicable.

5. Local winnings

Report total winnings subject to local tax.

6. Local income tax withheld

Enter the amount of local income tax withheld.

West Virginia Withholding Year-End Reconciliation - Form WV/IT-103

Form WV/IT-103 is a document that employers or payers must file with the West Virginia State Tax Department to reconcile the total amount of state income tax withheld from employees' wages or other payments during the year.

Information Reported on Form WV/IT-103:

Name
Address
Withholding tax statements
Total WV tax

TaxBandits supports filing the Reconciliation Form WV/IT-103 along with your 1099 forms.

TaxBandits – Simplifying West Virginia State 1099 Compliance

TaxBandits supports the e-filing of 1099 forms directly with the West Virginia Department of Revenue, ensuring compliance with state regulations.

Complete Compliance

Stay compliant with federal and West Virginia state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.

State Filing Guidance

TaxBandits provides a comprehensive, step-by-step guide to simplifying the 1099
e-filing process, ensuring a seamless experience from start
to finish.

State Form PDFs

Conveniently access and download West Virginia 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.

Free Resubmissions

If the West Virginia Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them for free.

Start filing your West Virginia 1099 returns with TaxBandits by creating an account!

How do you file a 1099 Form with West Virginia using TaxBandits?

Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of West Virginia!

Step 1: Choose Form 1099

Select the type of 1099 form you want to file.
Step 2: Enter Form 1099 details

Complete the form using manual entry or other bulk
import options.
Step 3: Complete Reconciliation Form (WV/IT-103)

Provide the necessary withholding information to complete
Form WV/IT-103.
Step 4: Choose Distribution Options

Opt for our distribution services – Postal Mailing, Online Access, or both.
Step 5: Review and Transmit

Review your form and transmit it to the IRS and state agencies.

Are you ready to begin e-filing your 1099 Form with West Virginia State? File in minutes with TaxBandits!

Frequently Asked Questions

Does West Virginia require 1099 filing?

Yes, the West Virginia Department of Revenue mandates the filing of Form 1099 only when state tax is withheld.

Does West Virginia require the filing of Form 1099-NEC?

Yes. The State of West Virginia requires filing of Form 1099 only when state tax is withheld.

What types of 1099 forms does West Virginia require?

West Virginia requires the filing of the following 1099 forms directly with the state only if there is state tax withholding:

W-2G

Does West Virginia require additional forms when filing 1099?

Yes. The state of West Virginia requires additional forms to file along with Form 1099.

Form WV/IT-103 (Withholding Year End Reconciliation) is to be filed along with 1099 under the following conditions:

When you e-file, you need to submit the Year-End Reconciliation Form WV/IT-103.
If you choose to paper-file, you need to submit both Form 1096 and Form WV/IT-103 to the State.

When is the West Virginia 1099 due?

The deadline for filing Form 1099 and Form WV/IT-103 is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.

What are the requirements to file a 1099 electronically with West Virginia?

The State of West Virginia mandates electronic filing for those who are reporting 25 or more 1099 Forms.

What are the penalties for not filing or filing 1099 late with West Virginia?

Penalties are based on how filing 1099 forms, delay in tax deposits, and incorrect type of filing.

Penalties for filing 1099 late Late filing of 1099 will result in a penalty of 5% of your unpaid taxes per month, with a maximum of 25%.
Penalties for not paying the state withholding tax If you fail to pay the state withholding taxes, you will be penalized 0.5% of your unpaid taxes per month. There is a maximum of 25%.
You will be charged with both penalties above if you fail to file and pay the state taxes.
Penalties for not filing tax returns electronically The state of West Virginia mandates e-filing if the number of 1099 forms being filed is 25 or more. Failure to e-file forms will lead to a penalty of $25/form.

Where should I mail the West Virginia 1099 forms?

You can send out your 1099 form copies when you paper file. However, e-filing is an ideal choice for accurate and convenient filing. At TaxBandits, we support 1099s with West Virginia, and we distribute 1099 form copies to recipients/payees via postal mail. If you still want to paper file 1099s, attach 1096 & WV/IT-103 and mail them to the address below:

West Virginia State Tax Division,
TAAD/ Withholding,
PO Box 3943,
Charleston, WV 25339-3943.

If you made errors on 1099 forms filed with the State of West Virginia, you can correct them by downloading the corrected form and mailing it to the address provided above.

For more information, click here to learn about West Virginia 1099 filings.