Virginia 1099 filing requirements (2026)
Virginia generally requires state 1099 filing only when you withheld Virginia income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | No |
| Filing portal | https://www.tax.virginia.gov/withholding-tax |
How does Virginia treat the new $2,000 federal threshold?
Virginia Tax: 'You are required to file W-2 and 1099 statements with Virginia Tax when those statements reflect Virginia income tax withheld' and 'You do not need to file W2s or 1099s with us if there is no Virginia withholding.' There is no separate Virginia dollar threshold, and the federal threshold change does not create a Virginia filing duty. No Virginia Tax statement on the OBBBA 1099 threshold was found.
What if you withheld Virginia income tax?
When filing Form VA-6 (or VA-6H for household employers), you must submit each federal W-2, W-2G, 1099 or 1099-R that shows Virginia income tax withheld. VA-6 and the W-2s/1099s are due January 31 and must be submitted electronically (Web Upload, Online Services account, or eForms, which include 1099-MISC and 1099-NEC).
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Virginia's rules apply.
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