The rules
| 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 $600+ to Virginia payees 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 $600 rule. |
| Due date | W-2/1099 with withholding and VA-6: January 31. 1099-K: March 31 if paper-filed with IRS, April 30 if e-filed with IRS or state-only. |
| How | Electronic mandatory for all withholding filers: Web Upload (bulk files) or eForms; waiver via Electronic Filing Waiver Request. 1099-K via Web Upload. Transmittal: VA-6. |
| State 1099-K threshold | $600 or more paid to a Virginia payee, no transaction minimum (Tax Bulletin 20-10, effective 2020). |
| Nonresident withholding | None on nonresident independent contractors; pass-through entity withholding only. No state backup-withholding rule. |
- CF/SF not referenced by Virginia; withholding and 1099-K filings go directly to Virginia Tax.
- Bulletin: https://www.tax.virginia.gov/laws-rules-decisions/tax-bulletins/20-10
Questions people ask about Virginia
Do I have to file 1099s directly with Virginia?
Yes, when Virginia tax was withheld on the payment. Even without withholding, Virginia requires a direct filing in some cases. Payers with Virginia withholding (with Form VA-6/VA-6H annual summary) and third-party settlement organizations meeting the $600 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 $600+ to Virginia payees regardless of withholding.
When are 1099s due in Virginia?
W-2/1099 with withholding and VA-6: January 31. 1099-K: March 31 if paper-filed with IRS, April 30 if e-filed with IRS or state-only.
How do I file 1099s with Virginia?
Electronic mandatory for all withholding filers: Web Upload (bulk files) or eForms; waiver via Electronic Filing Waiver Request. 1099-K via Web Upload. Transmittal: VA-6.
Does Virginia have its own 1099-K threshold?
$600 or more paid to a Virginia payee, no transaction minimum (Tax Bulletin 20-10, effective 2020).
Does Virginia require withholding on payments to nonresident contractors?
None on nonresident independent contractors; pass-through entity withholding only. No state backup-withholding rule.
Verified September 24, 2026 against https://www.tax.virginia.gov/withholding-tax. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.