Electronic W-2 and 1099 Filing Guidelines
You are required to file W-2 statements and 1099 statements with the Virginia Department of Taxation (Department) when those statements reflect Virginia income tax withheld.
- The due date for submitting W-2s and 1099s is January 31.
- Employers must submit the W-2s and 1099s electronically.
The Department offers two free and secure options to submit W-2, 1099-R and 1099-MISC data. Each overview section helps determine the best option to fit your needs.
- Web Upload Overview - uses files, multiple types accepted, often created using software
- eForms Overview - fillable electronic forms, no files/sign up required, small number of employees/payees
- Submissions use an authentication process as described in each system's guide.
- PDF versions, files with images or magnetic media (CDs/Diskettes) are not accepted.
- The Annual / Final Withholding Summary (Form VA-6 / Form VA-6H) is submitted separately from W2/1099 data.
NOTE: You are required to use one of the Online Services to submit it by January 31.
- Employers unable to electronically file W-2/1099 data at this time may fax in a temporary waiver request.
1099 Combined Fed / State Filing Program
Effective November 8, 2016 – the Virginia Department of Taxation no longer participates in the Combined Federal / State Filing Program (CF/SF) for 1099s.
This means that all 1099 data must be submitted directly to the Department. For your 1099-R and/or 1099-MISC data, use the Web Upload or eForms system to file electronically. All other 1099 data should be submitted on paper to the Department.
This change is due to the fact that the data submitted through the CF/SF program is received by Virginia much later in the year. Since the Department uses these records to combat refund fraud and identity theft, the delay in receiving records through the CF/SF program impacted the processing of individual income tax returns, including requiring taxpayers to provide additional documentation to support their Virginia withholding and refund claimed.
Web Upload - Overview
Web Upload is a free and secure file-based system. This means that the W-2 and the 1099 data you submit must be on a file that matches the set formats and layouts, whether a text file or a spreadsheet is used to file electronically.
The Web Upload W-2/1099 Guide will explain:
- How to use Web Upload to file your W-2 and 1099 data
- How Authentication works - New - Beginning November 2016
- Which type of file to use
- How to format each type of file
If additional information or assistance is needed, please send an email to: WebUpload@tax.virginia.gov.
eForms - Overview
Virginia's eForms system is a free and secure system based on fillable electronic forms. This means you key your information into the eForm and submit it electronically to the Department. eForms allow you to file directly from your web browser, all without signing up.
The eForms W-2/1099 Guide will explain:
- How to use eForms to file your W-2 and 1099 data
- How Authentication works via the Business iFile and eForms systems
- How to save and/or print a summary of your submitted data as an Adobe PDF
If additional information or assistance is needed, please Contact Us.