West Virginia Tax Year 2026

West Virginia 1099-NEC Filing Requirements, Tax Year 2026

What West 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
West 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 West 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

West 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.

West Virginia does not participate in the IRS Combined Federal/State Filing Program. 1099-NEC must be filed with the state only when West Virginia income tax was withheld; otherwise no state filing is required. When withholding is present, the form is uploaded directly to MyTaxes (Pub 1220 layout) with the WV/IT-103 Year-End Reconciliation by January 31.

Deadlines and extensions

Filing deadline
N/A
West 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 West Virginia, there is no state extension process.

Accepted format

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

Registration

Registration required: Yes

Filers must register on MyTaxes (https://mytaxes.wvtax.gov) using their Federal Tax ID, individual taxpayer ID, SSN, or WV tax ID, then add access to the withholding tax account. Software companies and payroll service providers transmitting withholding/payroll information returns electronically must complete a Letter of Intent (request access at [email protected]).

Late-filing penalties

West Virginia penalty overview

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.

Frequently asked questions

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

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

Does West Virginia participate in the CF/SF program?

No. West 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 West Virginia 1099-NEC filing deadline for tax year 2026?

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

What format does West Virginia accept for 1099-NEC?

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

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

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

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

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

How do I register to file with West Virginia?

Filers must register on MyTaxes (https://mytaxes. See the registration section above for the full requirements.

Source citations

Verified from 3 primary sources
“1099S AND W-2GS ARE REQUIRED ONLY WHEN THEY REFLECT WEST VIRGINIA WITHHOLDING.”
Apr 23, 2026 https://tax.wv.gov/Documents/Withholding/2025/it105.1.2025.pdf
“B PAYEE RECORD 723-734 State Income Tax Withheld for Form 1099-MISC, 1099-R, 1099 INT, 1099-G, 1099-DIV, 1099-NEC & W-2G.”
Apr 25, 2026 https://tax.wv.gov/Documents/Withholding/2025/it105.1.2025.pdf
“WV/IT-103 Year-End Reconciliation and 1099 data is due January 31.”
Apr 25, 2026 https://tax.wv.gov/Documents/Withholding/2025/it105.1.2025.pdf

Additional 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.

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