Does West Virginia require state 1099 tax filing?
Yes, West Virginia requires all 1099s reporting state income tax withholding to be filed with the West Virginia State Tax Department.
Which forms does West Virginia require?
This may include the following forms:
In addition to Forms 1099, West Virginia requires Form IT-103, West Virginia Withholding Year End Reconciliation, to be filed.
If submitting a paper filing, a form 1096 must be included as well.
How must Forms 1099 be filed with West Virginia?
West Virginia accepts both paper filing and e-filing. However, if filing 25 or more forms 1099, then filing electronically is required.
Does West Virginia participate in Combined Federal/State Filing?
No, West Virginia does not participate in Combined Federal/State Filing. You may utilize the West Virginia State Tax Department MyTaxes system to file electronically. For more information regarding filing requirements and guidelines, contact the West Virginia State Tax Department.
What are the deadlines for West Virginia 1099 Reporting?
Traditionally, the filing deadlines for West Virginia are as follows:
- Form IT-103 – 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 West Virginia?
The 1099 penalties for West Virginia are as follows:
- Late filing: Penalty of 5% of tax due per month, not to exceed 25% of tax due.
- Fail to file electronically (when required): Penalty of $25 per form.
- Late Payment: Penalty of 0.5% of tax due per month, not to exceed 25% of tax due.
- Negligence/intentional disregard: Penalty of 5% of tax due, not to exceed 25% of tax due.
- False/Fraudulent filing: Penalty of 50% of tax due.
See the West Virginia Tax Code for more information.
What is the responsible state agency?
West Virginia State Tax Department
1124 Smith Street
Charleston, WV 25301
What about other states?
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.