TAX YEAR 2026 · 1099-NEC & 1099-MISC
Virginia 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Virginia requirements →Virginia: what to know
Virginia electronic reporting includes W-2 and several 1099 types as part of withholding reporting. Verify state withholding account and income connection rather than assuming federal reporting alone is enough.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Virginia Tax eForms or permitted Web Upload where required.
Due-date guidance: January 31 for annual withholding reports and accompanying statements (verify applicability)
Official source: Virginia Tax — Withholding Tax →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.