West Virginia 1099 Filing Requirements
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West Virginia 1099 Filing Requirements
- The State of West Virginia mandates the filing of 1099 forms, including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G
- The State of West Virginia also mandates the filing of Form WV/IT-103, Withholding Year End Reconciliation.
Deadline to File Form 1099 and Form WV/IT-103 is
January 31, 2023.TaxBandits supports the filing of Form 1099 with both the Federal and the State of West Virginia.
Q. Does West Virginia require 1099 filing?
A. Yes, West Virginia mandates the filing of 1099 forms if there is a state tax withholding.
Q. What types of 1099 forms need to be filed with the State of West Virginia?
A. As a payer, you must file the following 1099 forms with West Virginia if they reflect state withholdings.
Q. Does West Virginia require the filing of Form 1099-NEC?
A. Yes. The State of West Virginia requires Form 1099-NEC to be filed only if there is state withholding.
Q. Does West Virginia require any additional forms to be submitted when filing 1099 forms?
A. Yes, the State of West Virginia requires additional forms to be submitted with 1099s based on the type of filing.
- 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.
Note: When you e-file 1099s using TaxBandits, we will take care of your Reconciliation Form WV/IT-103.
Q. When is West Virginia 1099 due?
A. The deadlines to file 1099 forms with West Virginia are listed below:
- Paper filing deadline - January 31
- E-filing filing deadline - January 31
- Recipient copy deadline - January 31
- Form WV/IT-103 (Year End Reconciliation Form) filing deadline - January 31
Note: If the deadline falls on a weekend or federal holiday, the next day is the deadline.
Q. Can I electronically file 1099 forms with West Virginia?
A. Yes! You can electronically file (efile) 1099s with the State of West Virginia. This state also mandates the e-filing of 1099 for the following conditions.
- If 25 or more 1099s are being filed
- If you use payroll services
If you decide to e-file 1099 with WV, TaxBandits is here to help you. We are an IRS-certified e-file provider supporting various Federal and State tax forms, including the 1099 series. The TaxBandits application is built with intuitive features to help businesses of all sizes. We support bulk filing options to help you upload all the 1099 details at once. We also provide integration with XERO and QuickBooks. You can directly import the payee/recipient information from your XERO or QuickBooks account.
Q. What are the 1099 penalties for West Virginia?
A. Penalties are based on how late you file 1099s, delay in tax deposits, and incorrect type of filing.
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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%.
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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%.
Note: You will be charged with both penalties above if you fail to file and pay the state taxes.
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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.
Q. Where do I mail 1099 forms when filing with the state of West Virginia?
A. You should only mail in the form copies if you paper file. The state of West Virginia accepts the paper filing of 1099 only when you file less than 25 forms. Form 1096 and Form WV/IT-103 must be attached. If you file 25 W-2s or more, you must electronically file.
Regardless of the form volume, e-filing is more convenient, and you can save time by filing multiple 1099s at once.
If you still want to paper file 1099 forms, send the forms to the following mailing address:
For courier or overnight delivery, send form copies to:
We recommend that you file your 1099s electronically for hassle-free submission. The e-filing method has many advantages over paper filing, including easy tracking and quick processing. Check out TaxBandits, an IRS-certified e-file provider, to complete your state filing 1099.
Get started with TaxBandits today and stay compliant with the State of West Virginia! Start Filing Now