1099 deadline
Varies by information return and tax year. Use current Virgin Islands BIR instructions before filing.
U.S. Virgin Islands Filing Guide
U.S. Virgin Islands ACA State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for U.S. Virgin Islands.
VI
U.S. Virgin Islands
ACA State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does U.S. Virgin Islands require?
No separate filing in this category: The current state/territory data does not identify a separate filing requirement for this category. Special-industry, withholding, payroll or federal requirements can still apply.
No separate state-style ACA filing is configured for the U.S. Virgin Islands; verify federal/territorial health coverage reporting requirements.
2. FILING DEADLINES
U.S. Virgin Islands e-filing deadlines
No separate state ACA filing deadline in the EfileNoot state filing set.
W-2 deadline
Use the current Virgin Islands BIR/SSA filing calendar for the applicable tax year.
Reconciliation / transmittal
Use the current Virgin Islands employer annual reconciliation/transmittal required by BIR.
ACA / health coverage
No separate state-style ACA filing is configured for the U.S. Virgin Islands; verify federal/territorial health coverage reporting requirements.
3. ELECTRONIC FILING
U.S. Virgin Islands electronic filing rules
Electronic filing availability and mandates depend on the return type and current BIR procedures.
Additional filing requirements
Use the current Virgin Islands employer annual reconciliation/transmittal required by BIR.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Use the current Virgin Islands BIR instructions for late-filing, late-payment and information-return penalties.
Mailing / agency address
Virgin Islands Bureau of Internal Revenue; use the current return-specific filing address.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
U.S. Virgin Islands filing FAQs
1. What information returns does U.S. Virgin Islands require?
1099 series as applicable, W-2VI. The U.S. Virgin Islands administers local tax reporting through the Virgin Islands Bureau of Internal Revenue. Information-return obligations should be determined from the current BIR tax-year instructions.
2. What is the U.S. Virgin Islands 1099 filing deadline for the 2026 filing season?
Varies by information return and tax year. Use current Virgin Islands BIR instructions before filing.
3. Is W-2 filing required in U.S. Virgin Islands?
Yes. Virgin Islands employers use Form W-2VI for territorial wages.
4. What is the W-2 filing deadline for U.S. Virgin Islands?
Use the current Virgin Islands BIR/SSA filing calendar for the applicable tax year.
5. Does U.S. Virgin Islands require an additional reconciliation or transmittal form?
Use the current Virgin Islands employer annual reconciliation/transmittal required by BIR.
6. What are the electronic filing rules for U.S. Virgin Islands?
Electronic filing availability and mandates depend on the return type and current BIR procedures.
7. What happens if a filer submits late in U.S. Virgin Islands?
Use the current Virgin Islands BIR instructions for late-filing, late-payment and information-return penalties.
8. Where are paper returns mailed for U.S. Virgin Islands?
Virgin Islands Bureau of Internal Revenue; use the current return-specific filing address.
9. Does U.S. Virgin Islands require separate ACA / health coverage reporting?
No separate state-style ACA filing is configured for the U.S. Virgin Islands; verify federal/territorial health coverage reporting requirements.
10. What payroll filings should an employer track for U.S. Virgin Islands?
Territorial payroll filing includes withholding and wage reporting through the Virgin Islands BIR and related workforce agencies.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
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