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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Virginia

Virginia

State Annual Filings

Form
Filing Requirements
Corrections
1099-LTC
1099-SA
1099-S
W-2G
1099-B
1099-DIV
1099-G
1099-INT
1099-NEC
1099-OID
1099-PATR
1099-MISC
1099-R
Direct filing required of forms that have state withholding.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
1099-K
Direct filing required of forms that are reportable to the IRS or that have an amount greater than $600 and the recipient state or taxable state is Virginia.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
W-2
Direct filing required of all W-2s that have dollars to report where the taxable state is Virginia.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
Filing Due Date
 Last day of January
Filing Method
 Paper (1099 filings), Electronic Upload (W-2, 1099-R and 1099-MISC filings)
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 No
Supporting Documentation
Additional Information
  • Complete Virginia reconciliation Form VA-6 online after filings are uploaded.
  • You must create 1099-R and 1099-MISC filings in separate batches. Virginia will not accept these two form types in a single filing batch.
  • Download then rename the files using the following file name format: FormType_TaxYear_batchID (for example, 1099R_2023_123245).

State Periodic Filings

Independent Contractor Reporting
For the recipient, select the
Independent Contractor
 check box under the
Miscellaneous
 section.
For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
 section.
note
The
Independent Contractor
 box on the recipient record must be selected.
Form
Filing Requirements
1099-MISC
Filing required for forms with Virginia residents or where the taxable state is Virginia and the sum of box 6 and the contract amount is $600 or more.
1099-NEC
Filing required of forms with Virginia residents or where the taxable state is Virginia and the sum of box 1 and the contract amount is $600 or more.
W-2
Filing required of forms with Virginia residents or where the taxable state is Virginia and box 1 is $600 or more.
Filing Due Date
 Within 20 days from the date of hire
Filing Method
 Electronic Upload
Electronic Filing URL
 https://va-newhire.com/login
Supporting Documentation