Virginia Tax Year 2026

Virginia 1099-NEC Filing Requirements, Tax Year 2026

Q: Does Virginia require direct filing of 1099-NEC for tax year 2026?

Virginia does not require a separate state filing for 1099-NEC.

What Virginia requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified April 26, 2026

Virginia does not require state-level 1099 filing.

No state income tax reporting is collected for these forms - federal IRS filing is sufficient.

Filing method No state filing Virginia does not collect 1099-NEC.

Deadline N/A No state filing required.

Format accepted N/A No state submission required.

Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Virginia does not require a separate state filing of 1099-NEC for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Virginia does not require 1099-NEC to be filed with Virginia Tax unless Virginia income tax was withheld on the nonemployee compensation. Because Virginia does not participate in the IRS Combined Federal/State Filing Program, federal CF/SF election does not satisfy a Virginia requirement. When Virginia withholding is present, the 1099-NEC must be filed directly via Web Upload (IRS Publication 1220 layout) or the 1099-NEC eForm, with Form VA-6, by January 31.

Deadlines and extensions

Filing deadline

N/A

Virginia does not require 1099-NEC to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-NEC is not required to be filed with Virginia, there is no state extension process.

Accepted format

No state filing is required for 1099-NEC in Virginia, so no state-specific format applies.

Registration

Registration required: Yes

Filers must be registered with Virginia Tax (a 15-digit Virginia Tax account number with tax-type code 30 for withholding) before filing through Web Upload. Online business registration is available through iReg. Web Upload requires a separate Web Upload account login (email-based) that authenticates against the registered withholding account. eForms also requires authentication using prior withholding tax info. No CF/SF path is available because Virginia Tax does not participate in the IRS Combined Federal/State Filing Program for 1099s.

Late-filing penalties

Virginia penalty overview

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.

Frequently asked questions

Does Virginia require filing of 1099-NEC for tax year 2026?

No. Virginia does not require a separate state filing of 1099-NEC for tax year 2026.

Does Virginia participate in the CF/SF program?

No. Virginia does not participate in the Combined Federal/State Filing Program. 1099 filings with this state must go through its direct filing channel when required.

What is the Virginia 1099-NEC filing deadline for tax year 2026?

1099-NEC is not required to be filed with Virginia, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Virginia accept for 1099-NEC?

Virginia does not require 1099-NEC to be filed, so there is no state-specific format.

Do I need to file 1099-NEC with Virginia if I also filed federally?

No separate state filing is required for 1099-NEC in Virginia; federal filing is sufficient.

What happens if I miss the Virginia 1099-NEC deadline?

**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). See the full penalty details below for the complete schedule.

How do I register to file with Virginia?

Filers must be registered with Virginia Tax (a 15-digit Virginia Tax account number with tax-type code 30 for withholding) before filing through Web Upload. See the registration section above for the full requirements.

Source citations

Verified from 2 primary sources

“Virginia Tax does not require the filing of Form 1099, unless the form reflects Virginia income tax withheld. Generally, the only form in the 1099 series that will reflect Virginia income tax withheld is Form 1099-R.”

Apr 23, 2026 https://www.tax.virginia.gov/withholding-tax

“1099 Combined Fed/State Filing Program Virginia Tax no longer participates in the Combined Federal/State Filing Program (CF/SF) for 1099s. This means that you must submit all 1099 data directly to Virginia Tax.”

Apr 25, 2026 https://www.tax.virginia.gov/sites/default/files/inline-files/web-upload-w2-1099-guide.pdf

Additional 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.