Virginia State 1099 Tax Filing

Does Virginia require state 1099 tax filing?

Yes, Virginia requires all 1099s reporting state income tax withholding to be filed with the Virginia Tax.

Which forms does Virginia require?

In addition to Forms 1099, Virginia requires Form VA-6Employer’s Annual or Final Summary of Virginia Income Tax Withheld Return, to be filed.

How must Forms 1099 be filed with Virginia?

Virginia only accepts electronic filings of Form 1099.

Does Virginia participate in Combined Federal/State Filing?f

No, Virginia does not participate in Combined Federal/State Filing. Forms 1099-MISC, 1099-NEC, and 1099-R should be filed using the Virginia Web Upload or eForms system to file electronically.  All other 1099 forms should be submitted directly to the state via paper filing.

What are the deadlines for Virginia 1099 Reporting?

Traditionally, the filing deadlines for Virginia are as follows:

  • Form VA-6 – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Virginia ?

The 1099 penalties for Virginia are as follows:

  • Late filing: If the filing is more than 6 months late, then the penalty is 6% of the tax due per month (or partial month) late.
    • Maximum penalty of 30% of tax due.
    • Since the late filing penalty isn’t assessed unless the filing is 6 or more months overdue, a late filing assessment will result in the maximum penalty.
  • Late Payment: If the return is filed within 6 months of due date, but taxes aren’t paid until after that, the employer will be subject to a late payment penalty. This penalty is assessed at 6% of the tax due per month (or partial month) late.
    • Maximum penalty of 30% of tax due.
    • The late payment penalty is not imposed for months in which the late filing penalty is imposed.
  • Interest is assessed from the due date until the tax is paid at the federal underpayment rate, plus 2%.

See the Virginia Penalties and Interest webpage for more information.

What is the responsible state agency?

Virginia Department of Taxation
P.O. Box 1115
Richmond, VA 23218-1115
(804) 367-8037

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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