West Virginia 1099 Reporting Requirements

Does West Virginia mandate you file 1099 forms?

Yes. The West Virginia State Tax Department requires you file 1099 forms.

Does West Virginia participate in the CF/SF program?

No, but it is still required that you file 1099 forms directly to the State Department of Revenue.

What types of 1099 forms does West Virginia require?

You must file the required 1099 forms only if there is state tax withholding.

Does West Virginia have any additional requirements when you file 1099 forms?

Yes, the state of West Virginia mandates filing the Annual Reconciliation Form WV/IT-103 if there is state tax withholding.

What is Form WV/IT-103?

Form WV/IT-103 is an Annual Reconciliation used to report the total income taxes withheld from individuals.

What are the due dates to file 1099 and Form WV/IT-103 online?

The filing due date for both is the last day of January.

What are the requirements when you file 1099 online?

The state of West Virginia accepts both e-filing and paper filing. However, if you are submitting more than 50 forms, you are required to file all data electronically.

What is the penalty for filing Federal Form 1099 and West Virginia State Form WV/IT-103 late?

There is no late filing penalty for the state of West Virginia, but, you will be penalized for filing the Federal Form 1099 late. https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.

Where do I mail 1099 forms for West Virginia?

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