West Virginia 1099 Reporting Requirements

CF/SF Program

The state of West Virginia does not participate in the CF/SF Program. Make sure to file the state copy of your 1099 along with the required reconciliation forms.

Due Dates

Filing TypeDue Date
Electronic FilingFebruary 28

Required 1099 Forms

  • 1099-MISC
  • 1099-R

Transmittal/Reconciliation Form

The state of West Virginia mandates the filing of the Annual Reconciliation Form IT-103, along with the 1099 form.

Withholding

You must file forms 1099-MISC, and 1099-R only if there is state tax withholding.

What is the User Responsible for?

Be sure to file the state copy of your 1099, and the Withholding Annual Reconciliation Form IT-103 with the state of West Virginia.

E-filing & Paper Filing

The state of West Virginia accepts both e-filing and paper filing.

State Filing Agency

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