West Virginia generally requires state 1099 filing only when you withheld West Virginia income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
How does West Virginia treat the new $2,000 federal threshold?
WV Tax Division IT-105.1 (Electronic Media Specifications for 1099 and W-2G, 2025) says: '1099S AND W-2GS ARE REQUIRED ONLY WHEN THEY REFLECT WEST VIRGINIA WITHHOLDING.' There is no separate WV dollar threshold, and the federal threshold change does not create a WV filing duty. No WV statement on the OBBBA 1099 threshold was found.
What if you withheld West Virginia income tax?
The WV/IT-103 Year End Reconciliation and 1099 data are due January 31. IT-103 reports the number of 1099 withholding statements transmitted. Employers who use a payroll service or are required to file for more than 10 employees must file electronically (MyTaxes). There is a $25 penalty per information return not filed electronically when required.
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West Virginia generally requires state 1099 filing only when you withheld West Virginia income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
What is the West Virginia 1099 threshold for 2026?
WV Tax Division IT-105.1 (Electronic Media Specifications for 1099 and W-2G, 2025) says: '1099S AND W-2GS ARE REQUIRED ONLY WHEN THEY REFLECT WEST VIRGINIA WITHHOLDING.' There is no separate WV dollar threshold, and the federal threshold change does not create a WV filing duty. No WV statement on the OBBBA 1099 threshold was found.
Does the IRS Combined Federal/State Filing program cover West Virginia?
West Virginia does not participate in the IRS CF/SF program for these forms.
What if I withheld West Virginia tax on a 1099 payment?
The WV/IT-103 Year End Reconciliation and 1099 data are due January 31. IT-103 reports the number of 1099 withholding statements transmitted. Employers who use a payroll service or are required to file for more than 10 employees must file electronically (MyTaxes). There is a $25 penalty per information return not filed electronically when required.
When are West Virginia 1099s due?
January 31. Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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