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State Filing Requirements

Virginia State Requires the following Forms:

Form 1099-MISC

Miscellaneous Information

File the state copy only when Virginia income tax is withheld, regardless of the payment amount. For TY 2026 federal reporting, most 1099‑MISC categories, including rents, prizes and awards, other income, medical and health care payments, and crop insurance proceeds, use a $2,000 threshold, while royalties stay at $10 and gross proceeds paid to attorneys and cash fish purchases for resale remain at $600. However, federal backup withholding requires reporting at any amount.

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Form 1099-NEC

Nonemployee compensation

This form’s state copy is needed only if there was Virginia income tax withholding, regardless of the payment amount. For TY 2026 federal reporting, $2,000 or more is generally the threshold for nonemployee compensation and attorney fees. But filing is required at any amount in case of federal backup withholding.

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Form 1099-K

Payment Card and Third-Party Network Transactions

Unlike TY 2026 federal rules which usually require TPSOs to file a Form 1099-K only when gross payments to a payee exceed $20,000 and more than 200 transactions, Virginia has a different rule. Any federally required 1099-K tied to a Virginia taxpayer or a Virginia mailing address needs to be filed with the state too. A TPSO must also file a 1099‑K with Virginia when payments to a Virginia payee total $600 or more, even if no federal 1099‑K is required.

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Form 1099-B

Broker and Barter Exchange Transactions

File this form directly with Virginia only if there was state income tax withholding, regardless of the payment amount. Also, Virginia requires electronic filing for applicable information returns.

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Form 1099-R

Distributions From Pensions and Retirement Plans

This form is required only if the statement shows Virginia income tax withholding. Virginia supports direct eFiling for Form 1099-R through eForms or Web Upload.

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Form 1099-G

Certain Government Payments

File Form 1099-G directly with Virginia if the state income tax was withheld, irrespective of the payment amount. Virginia also requires eFiling of applicable information returns.

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Form W-2G

Certain Gambling Winnings

Virginia requires this form when the statement shows that there was Virginia income tax withholding. Virginia requires applicable information returns to be electronically filed.

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Form W-2

Wage and Tax Statements

If a W-2 shows that Virginia income tax was withheld, it needs to be filed with the state. Virginia requires eFiling of applicable W-2 statements, along with a separate Form VA-6, the annual reconciliation form.

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Virginia State Filing Deadlines for 2026 TY:

Virginia Forms 1099, 1099-R, and W-2G with state withholding February 1, 2027
(January 31, 2027 falls on Sunday)
Virginia Form W-2 February 1, 2027
(January 31, 2027 falls on Sunday)
Virginia Form VA-6 (annual reconciliation) February 1, 2027
File VA-6 separately from the W-2 and 1099 statement data.
Virginia Form 1099-K March 31, 2027 (if the federal 1099-K was paper-filed)
April 30, 2027 (if the federal 1099-K was eFiled, or when Virginia requires a state-only copy)

Note: Most 2026 federal Form 1099 recipient statements are due February 1, 2027. Form 1099-B and certain Form 1099-MISC statements have time till February 16, 2027. Federal Form 1099-NEC is also due to the IRS by February 1, 2027.

For Virginia, Form 1099-K recipient statements should generally be sent out by February 28.

Federal Form 1099-K filing deadlines for 2026 returns are March 1, 2027 for paper filing and March 31, 2027 for eFiling. Virginia's own deadlines (March 31 or April 30) depend on whether the return was filed federally by paper or electronically, or is a Virginia-only filing.

ADDITIONAL FILING REQUIREMENTS:

Virginia Form VA-6 Annual Reconciliation:

If you have a Virginia withholding account and need to report Virginia withholding, Form VA-6 (Employer’s Annual Summary of Virginia Income Tax Withheld) is a separate filing from W-2 and 1099 data. For TY 2026, Form VA-6 is due by February 1, 2027.

Here are a few ways to file it: eForms, Web Upload, or the Business Account.

Tax1099 offers the Virginia VA-6 reconciliation workflow for $4.99.

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Virginia State Filing Scenario for the following Forms:

Form/Scenario CFSF Participation/Filing Method Pricing
1099-MISC No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 filing method: Electronic.
$0.99 per form
1099-NEC No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 filing method: Electronic.
$0.99 per form
1099-K No CFSF. You must file directly under Virginia’s special 1099-K rules.
Filing method: Electronic through Virginia Web Upload.
$0.99 per form
1099-B No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 workflow: Paper, where permitted or when an approved eFiling waiver applies.
$10 per submission + $0.99 per form
1099-R No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 filing method: Electronic.
$0.99 per form
1099-G No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 workflow: Paper, where permitted or when an approved eFiling waiver applies.
$10 per submission + $0.99 per form
W-2G No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 workflow: Paper, where permitted or when an approved eFiling waiver applies.
$10 per submission + $0.99 per form
W-2 No CFSF. You must file directly with Virginia when state income tax is withheld.
Filing method: Electronic.
$0.99 per form
1099-INT No CFSF. You must file directly with Virginia when state income tax is withheld.
Tax1099 workflow: Paper, where permitted or when an approved eFiling waiver applies.
$10 per submission + $0.99 per form
  • Virginia does NOT participate in the CFSF Program. This means filing a federal return doesn't fulfil your obligation to file directly with Virginia.
  • Virginia also generally requires electronic filing of W-2s and 1099s that show state income tax withholding. Its eForms currently list W-2, W-2C, 1099-MISC, 1099-NEC, and 1099-R. Form 1099-K is filed through Web Upload, and Virginia's Web Upload FAQ states that other 1099 types aren't supported through its standard layouts.
  • The IRS is retiring the old FIRE system and replacing it with IRIS for eFiling federal information returns starting with tax year 2026 (filed in 2027).

State Filing Corrections Pricing:

Scenario Filing method Pricing
1099 Corrections Virginia Web Upload doesn’t accept amended returns after a file is processed. Use Virginia’s correction procedure instead. $10 per submission + $0.99 per form
W-2C N/A N/A
OBBBA update

How OBBBA Affects Virginia 1099 Filing

Virginia adopted a fixed conformity date of December 31, 2025, for the Internal Revenue Code, and generally conforms to most provisions of the OBBBA. But it has a few state-specific exceptions.

The passage of OBBBA changed some federal information-return reporting requirements. For 2026 payments, the threshold has been increased from the earlier $600 to $2,000 for certain Form 1099-NEC and 1099-MISC payments. For Form 1099-K, OBBBA also restored the earlier threshold for TPSOs: gross payments exceeding $20,000 and more than 200 transactions.

But this doesn't change Virginia’s own filing requirements. The state still requires applicable W-2s and 1099s that show Virginia income tax withholding. Its separate 1099-K rules, including the $600 state-only TPSO threshold, still apply.

And Virginia doesn't participate in the IRS CFSF Program, so any required Virginia return has to be filed directly through Virginia's own filing route.

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Generally, it’s not needed. W-2 and 1099 statements aren't required without Virginia withholding. There’s an exception: Form 1099-K. Virginia requires federally reportable 1099-Ks tied to a Virginia taxpayer or address, as well as state-only TPSO 1099-Ks of $600 or more.

No. Virginia isn't part of the IRS CFSF Program, so the required Virginia returns must be filed directly through Virginia's own filing system.

Forms 1099, 1099-R, and W-2G with Virginia withholding should be submitted by February 1, 2027 (January 31 is a Sunday). Form VA-6 is also due by February 1, 2027, while 1099-K has its own deadlines (March 31 or April 30), depending on the federal filing method or whether it's a Virginia-only filing.

Yes. Virginia wants W-2 and 1099 statements with state withholding to be electronically filed. eForms covers W-2, W-2C, 1099-MISC, 1099-NEC, and 1099-R. 1099-K goes through Web Upload. Also, you can request a Virginia waiver if needed.

This is Virginia’s Employer’s Annual Summary of Virginia Income Tax Withheld and is filed separately from W-2 and 1099 statements.

You must file each federally required 1099-K tied to a Virginia taxpayer or address. TPSOs must also file when payments to a Virginia payee total $600 or more. This is even when there's no federal filing requirement.

Virginia Web Upload doesn't accept amended data after a file is processed, so you must use Virginia's correction procedure and correct the recipient statement as needed.

OBBBA changed the federal thresholds for some information returns, including a $2,000 threshold for 1099-NEC nonemployee compensation and certain MISC payments. It also brought back the earlier TPSO 1099-K threshold. But this doesn’t change Virginia's own direct-filing rules, which apply when there's state withholding. And its $600 state-only TPSO 1099-K rule also stays.

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