VA released W2 and 1099 specifications for TY 2019

VA released W2 and 1099 specs for TY 2019. This publication contains specifications for reporting W2s and 1099s.

There are several updates to this publication which are as follows:

P. 4: Amending Data

  • Web Upload does not currently accept the W2C format. If you are correcting a wage amount or amount withheld, fix the incorrect amount in your file and reload the file to Web Upload. The second file received will be treated as “corrected” in the Virginia Tax records.
  • If you are correcting an SSN or FEIN, you are not able to correct by sending a second file to Web Upload. This type of correction must be sent in on paper with “Amended” clearly marked on the top of the form. 

P. 9: 1099 Spreadsheet Files

  • Language change. Previously stated required to file 1099 with VA Tax if form shows VA income tax withheld. Now states VA does not require 1099 information if there is no VA income tax withheld and the income is not taxable in VA. This doesn’t change limits, the DOR just re-worked the wording here.

P. 13: *Appendix C – 1099-R Layout *

  • Language added “If your file does not contain “51” in spaces 747-748, you will be required to indicate all records on the file are Virginia Records.

P. 14:  Appendix C – 1099-R Layout

  • Note that on this page of the document, the final item on the line is listed as 39, spaces 749-750, Filler, 2, (749-750) Blank or CR/LF. On the 2019 corresponding page (also P.14), the 39 spot was left blank.

P. 16: *Appendix E – 1099-MISC Layout *

  • Language added “If your file does not contain “51” spaces 747-748, you will be required to indicate all records on the file are Virginia records.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Gerry Nelligan

Gerry Nelligan is a Regulatory Analysis Supervisor at Sovos, leading a team of counsels covering information reporting, including 10-Series IRS reporting, Affordable Care Act (ACA) reporting and Automatic Exchange of Information (AEOI). Gerry received his J.D. from Suffolk University Law School and his B.A. from Providence College. He is a licensed attorney in the state of Massachusetts.
Share This Post