West 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
West Virginia does NOT participate in the IRS Combined Federal/State Filing Program, so 1099 data is not forwarded automatically by the IRS. However, West Virginia only requires filing of 1099s with the state when they reflect West Virginia income tax withholding. If no WV tax was withheld on a 1099, no state filing is required. When state withholding IS present, 1099-MISC, 1099-R, 1099-INT, 1099-G, 1099-DIV, 1099-NEC, and W-2G must be transmitted directly via MyTaxes (https://mytaxes.wvtax.gov) using the IRS Publication 1220 layout, accompanied by the WV/IT-103 Year-End Reconciliation, by January 31. Form 1099-DA must be filed on paper. Filers with 10 or more withholding employees, or any filer using a payroll service, must e-file.
Penalties
Failure to file electronically: $25 per information return not filed electronically when the filer is required to e-file (10+ withholding employees or uses a payroll service, per IT-105.1 9/2025). The underlying statute, W. Va. Code 11-21-74(g), still references the older 25-employee threshold, but the DOR's current 2025 IT-105.1 specification governs operationally.
Late filing of withholding returns: standard West Virginia personal-income-tax late-filing penalty of 5% per month, capped at 25% of unpaid tax.