Virginia 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
No state filing | N/A | View detail → |
|
1099-NEC
Nonemployee compensation
|
No state filing | N/A | View detail → |
General notes
Virginia requires employers and other payers to file W-2 and 1099 statements with Virginia Tax only when those statements show Virginia income tax withheld — there is no separate gross-payments reporting requirement. Virginia Tax does not participate in the IRS Combined Federal/State Filing Program (CF/SF), so all 1099 data with Virginia withholding must be sent directly to Virginia Tax. Filings are due January 31 (the 2025-tax-year deadline shifted to February 2, 2026 because January 31 fell on a weekend). Two free electronic channels are available: eForms (fillable web form, best for low volume) and Web Upload (file-based upload supporting EFW2 for W-2s and IRS Pub 1220 for 1099-R, 1099-MISC, 1099-NEC, and 1099-K). All withholding filers must also submit Form VA-6 (or VA-6H for household employers) electronically by January 31. A separate, broader Form 1099-K filing requirement applies even without withholding: payment settlement entities and third-party settlement organizations (TPSOs) must submit a copy of every 1099-K issued for a Virginia-address payee using the federal $20,000/200-transaction threshold for payment-card transactions and a lower $600 Virginia threshold for TPSOs (Tax Bulletin 20-10), with deadlines tied to the federal filing channel.
Penalties
Late filing of VA-6H / household employer return: minimum penalty $10, maximum 30% of tax due, plus interest until paid (Virginia Tax Withholding Tax FAQ).
Willful failure to file annual return, withhold, pay, or furnish W-2/1099 statements: Class 1 misdemeanor under Va. Code § 58.1-485.
Failure to withhold: 6% per month, not exceeding 30% in the aggregate (Va. Code § 58.1-475 — applies to under-withholding rather than to information-return non-filing, but commonly cited together).
Identity-verification risk: Virginia Tax warns that missing the W-2/1099 deadline can delay employees' and recipients' refund processing while it verifies returns.