West Virginia 1099 filing requirements (2026)
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.
| 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://mytaxes.wvtax.gov/ |
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.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how West Virginia's rules apply.
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