West Virginia Releases 2024 1099 Specifications

West Virginia recently released its 2024 1099 Specifications. There are several changes of note. First, a new instruction has been added for software companies and payroll service providers to submit a Letter of Intent to file withholding and payroll information returns electronically. The letter of intent can be accessed by emailing taxloi@wv.gov and must be submitted to the Research and Development department. Second, the email contact for questions about filing 1099 electronically and waiver information has been updated to taxwith@wv.gov. Third, mail and courier or overnight deliveries should now be addressed to ‘West Virginia Tax Division’ instead of ‘West Virginia State Tax Division’. Finally, references to W-2G have been incorporated throughout the guide. Specifically, West Virginia added clarifications to file W-2G electronically with West Virginia using the same hyperlinks as 1099 filing.