Do I have to file 1099s with Virginia?
| Form | Virginia tax withheld | No withholding |
|---|---|---|
| 1099-MISC | Direct | Not required |
| 1099-NEC | Direct | Not required |
| 1099-R | Direct | Not required |
| 1099-K | Direct | Direct |
1099-K for TPSOs paying Virginia payees at the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount ($2,000 for 2026 by statute; Virginia Tax pages still say $600) regardless of withholding; MISC, NEC and R only when they reflect Virginia withholding.
The rules for tax year 2026
| Forms filed with the state | 1099-MISC, 1099-NEC and 1099-R only when they reflect Virginia income tax withheld; Form 1099-K for TPSOs paying Virginia payees at the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount ($2,000 for 2026 under Va. Code 58.1-356; Virginia Tax pages still say $600) regardless of withholding. |
| Who must file | Payers with Virginia withholding (with Form VA-6/VA-6H annual summary) and third-party settlement organizations meeting the 1099-K rule. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Only 1099s with VA tax withheld; no own threshold (except 1099-K)"You are required to file W-2 and 1099 statements with Virginia Tax when those statements reflect Virginia income tax withheld." "You do not need to file W2s or 1099s with us if there is no Virginia withholding."Source: Virginia Tax: Withholding Tax |
| State 1099-K threshold | By statute, the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount: $2,000 for tax year 2026. Va. Code 58.1-356: "the de minimis limitations of § 6041(a) of the Internal Revenue Code shall apply in lieu of the de minimis limitations of § 6050W(e)". Under 58.1-301, IRC references mean the Code "as they existed on December 31, 2025", which includes the federal increase to $2,000 for payments after 2025. Virginia Tax's withholding page still says TPSOs that "paid $600 or more to a Virginia payee" must file, and TB 20-10 (2020) says $600 because that was the 6041(a) amount then. No 2026 Virginia Tax notice found.Source: Va. Code 58.1-356Source: Tax Bulletin 20-10 |
| State backup withholding | None foundNo state backup withholding rule found on the withholding page or Web Upload guide.Source: Virginia Tax: Withholding TaxAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for nonresident contractorsSource: Virginia Tax: Withholding TaxAll states: state backup and nonresident withholding |
| Where to file | Web Upload (file-based); also eForms (1099-MISC, 1099-NEC, 1099-R) and Online Services account |
| File format for tax year 2026 | Pub 1220 or VA spreadsheetSee the specifications below. |
| Annual transmittal or reconciliation | VA-6 Employer's Annual or Final Summary (VA-6H for household employers)Due: January 31Form: Virginia Tax: Withholding Tax |
| Due dates | "W-2s and 1099s are due Jan. 31" and "must be submitted electronically." 1099-K: March 31 if paper-filed with IRS; April 30 if e-filed with IRS or not required to file with IRS.Source: Virginia Tax: Withholding Tax |
| Combined Federal/State (CF/SF) | "Virginia Tax no longer participates in the Combined Federal/State Filing Program (CF/SF) for 1099s. This means that you must submit all 1099 data directly to Virginia Tax."Source: Web Upload Guide for W-2s and 1099s |
| Penalties | Not addressed on the state's pages; the federal rule applies.Source: Virginia Tax: Withholding Tax |
Some items for Virginia are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099s showing VA income tax withheld (and, for TPSOs, 1099-Ks for VA payees at the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount: $2,000 for 2026 under the statute; Virginia Tax pages still say $600).
- Log in to Web Upload and complete Business Authentication.
- Choose the layout: Pub 1220 .txt (state code 51) or the VA spreadsheet; separate files per 1099 type.
- Upload and submit the file; small filers may use the 1099-MISC/NEC/R eForms instead.
- File Form VA-6 by January 31 using your regular method.
File specifications and filing system
- Web Upload Guide for W-2s, W2-Cs, and 1099s (Revised 1/2025)
- Filing system: Web Upload (file-based); also eForms (1099-MISC, 1099-NEC, 1099-R) and Online Services account
State pages checked (8)
- https://www.tax.virginia.gov/withholding-tax
- https://www.tax.virginia.gov/web-upload
- https://www.tax.virginia.gov/sites/default/files/inline-files/web-upload-w2-1099-guide.pdf
- https://www.tax.virginia.gov/sites/default/files/inline-files/tb-20-10-virginia-1099-k-filing-requirements.pdf
- https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-478/
- https://www.tax.virginia.gov/penalties-and-interest
- https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-356/
- https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-301/
Questions people ask about Virginia
Do I have to file 1099s directly with Virginia?
It depends on the form. With Virginia withholding: Direct filing: MISC, NEC, R, K. Without withholding: Direct filing: K. Not required: MISC, NEC, R. Payers with Virginia withholding (with Form VA-6/VA-6H annual summary) and third-party settlement organizations meeting the 1099-K rule.
Which 1099 forms does Virginia require?
1099-MISC, 1099-NEC and 1099-R only when they reflect Virginia income tax withheld; Form 1099-K for TPSOs paying Virginia payees at the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount ($2,000 for 2026 under Va. Code 58.1-356; Virginia Tax pages still say $600) regardless of withholding.
When are 1099s due in Virginia?
"W-2s and 1099s are due Jan. 31" and "must be submitted electronically." 1099-K: March 31 if paper-filed with IRS; April 30 if e-filed with IRS or not required to file with IRS.
How do I file 1099s with Virginia?
Identify 1099s showing VA income tax withheld (and, for TPSOs, 1099-Ks for VA payees at the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount: $2,000 for 2026 under the statute; Virginia Tax pages still say $600). Log in to Web Upload and complete Business Authentication. Choose the layout: Pub 1220 .txt (state code 51) or the VA spreadsheet; separate files per 1099 type. Upload and submit the file; small filers may use the 1099-MISC/NEC/R eForms instead. File Form VA-6 by January 31 using your regular method.
Does Virginia have its own 1099-K threshold?
By statute, the IRC 6041(a)IRC 6041Internal Revenue Code, Cornell LII amount: $2,000 for tax year 2026. Va. Code 58.1-356: "the de minimis limitations of § 6041(a) of the Internal Revenue Code shall apply in lieu of the de minimis limitations of § 6050W(e)". Under 58.1-301, IRC references mean the Code "as they existed on December 31, 2025", which includes the federal increase to $2,000 for payments after 2025. Virginia Tax's withholding page still says TPSOs that "paid $600 or more to a Virginia payee" must file, and TB 20-10 (2020) says $600 because that was the 6041(a) amount then. No 2026 Virginia Tax notice found.
Does Virginia require withholding on payments to nonresident contractors?
Not addressed for nonresident contractors The 50-state withholding tables show where Virginia sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Virginia adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Virginia who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.