West Virginia Form IT-105.1
Electronic Media Specifications for 1099 and W-2G
The file layout for submitting 1099 and W-2G data to West Virginia electronically.
Hosted by the West Virginia Tax Division at tax.wv.gov. We link the live file rather than mirroring it, so you always get the current revision.
Do you need Form IT-105.1?
- You issue 1099s or W-2Gs reporting West Virginia withholding.
- You are building a contractor or gambling-winnings export for West Virginia.
When it's due
Reference document — the submission it governs is generally due January 31.
Where it goes
Nothing to submit; specification for your 1099/W-2G file.
Forms that go with IT-105.1
IT-105
Electronic Media Specifications for W-2
The file layout for submitting W-2 data to West Virginia electronically.
IT-103
West Virginia Withholding Year End Reconciliation
Reconciles everything you withheld and remitted during the year against the W-2s you issued.
WV-1096
Annual Summary and Transmittal of W-2G Backup Withholding on Certain Gambling Winnings
The annual transmittal summarising the W-2Gs you issued and the tax you withheld.
If you run payroll. This page is a plain-English guide to Form IT-105.1, not tax advice, and it is not affiliated with the West Virginia Tax Division. Deadlines can shift and the state revises forms — always check the official instructions before filing. Back to all West Virginia tax forms.