Electronic W-2 and 1099 Filing Guidelines
- Web Upload - Overview
- eForms - Overview
- Electronic Waiver Information
You are required to file W-2 and 1099 statements with the Virginia Department of Taxation (Department) when the forms reflect Virginia income tax withheld. This wage and statement data must also be filed electronically.
- Web Upload - file based system, multiple types accepted
- eForms - fillable electronic form based system, no sign up required
Consider these options when filing your data:
|Does this situation apply to you?||Recommended System||Resources to Start|
| Using text files or spreadsheet files (W-2s or 1099s)
NOTE: These files are often created using software.
|Web Upload||Web Upload Overview|
|Prefer to file 1099 data electronically (text files only)||Web Upload||Web Upload Overview|
|Not using files or submitting for a small number of employees or payees||eForms||eForms Overview|
|Prefer to enter W-2 or 1099 data manually||eForms||eForms Overview|
- The due date of Form VA-6 / Form VA-6H and supporting statements (W-2s and 1099s) is January 31.
- Employers must file their W-2 and 1099 statements electronically via Web Upload or eForms.
- PDF versions or files with images of any W-2/1099 data are not accepted.
- Magnetic Media (CDs/Diskettes) of any W-2/1099 data are not accepted.
Every employer must file the Annual or Final Summary of Virginia Income Tax Withheld Return to the Department as well as all federal income (wage) statements from the W-2 series or the 1099 series that reflect Virginia income tax withheld.
- Form VA-6 / Form VA-6H (with supporting statements) is due on January 31, and must be filed electronically.
- If you close your withholding account before the end of the year, you must file Form VA-6 or VA-6H within 30 days of the last month in which you paid wages.
- The federal forms usually required are W-2 and W-2G statements, and Form 1099-R.
- Web Upload and eForms currently accepts W-2 statements, Form 1099-R and Form 1099-MISC.
Online options for Annual/Final Reconciliations
If you participate in the Combined Federal / State Filing Program (CF/SF) for Form 1099-R and/or Form 1099-MISC, you do not need to file the forms/data with the Department. You may also file this data via Web Upload (or eForms), if you wish to receive a confirmation / email that the Department received your 1099 data.
The Combined Fed/State program does not include W-2 statements – you must still submit W-2 information separately.
- By January 15 of each year, you must notify the Department in writing of your intent to participate in the program. This must be done each year you participate.
- See the federal Publication 1220 for information on how to participate. Then mail your intent to participate to:
Virginia Department of Taxation
1099 Combined Fed/State Processing
PO Box 1278 Richmond, Virginia 23218-1278
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
- 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.
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.
The Tax Commissioner has the authority to waive the requirement to file electronically should this cause undue hardship for the employer. Requests for waiver must be submitted in writing, by completing the Employer Withholding Electronic Filing Waiver Request.
Fax the request to (804) 367-3015 or mail to:
Virginia Department of Taxation - Hardship Waiver Request
PO Box 27423
Richmond, VA 23261-7423