Simplify Form W-2VI reporting for Virgin Islands wages and tax withholding. With 1099Online, you get built-in TIN-matching, bulk import, recipient copy delivery, and secure eFiling in one platform.
Form W-2VI is the Wage and Tax Statement used for employees working in the U.S. Virgin Islands. Employers use this form to report employee wages, taxes withheld, and other compensation related to Virgin Islands employment.
Although Form W-2VI functions similarly to Form W-2, it is specifically for U.S. Virgin Islands reporting and cannot replace Form W-2 for U.S. federal reporting purposes. Employees use Copy B to file their Virgin Islands tax return and keep Copy C for their records.
Employers must file Form W-2VI for employees who perform work in the U.S. Virgin Islands. A form is required if you withheld income, Social Security, or Medicare taxes from employee wages, or if you paid an employee $2,000 or more during the year, even when no taxes were withheld.
This filing requirement applies regardless of where payroll is processed or how long the employee worked in the Virgin Islands.
Form W-2VI covers wage and tax details for each reportable employee who worked in the U.S. Virgin Islands during the year. Here's what you report:
The One Big Beautiful Bill Act (P.L. 119-21) updated Form W-2VI for the 2026 tax year:
For codes TA, TP, and TT, confirm applicability with the V.I. Bureau of Internal Revenue before using them.
When you file Form W-2VI, here's what you need to know:
Employees should keep Copy C of their W-2VI for at least 3 years after the due date of their USVI income tax return.
For 2026 wages, all Form W-2VI deadlines fall on February 1, 2027, as January 31, 2027, falls on a Sunday. The IRS states that when a tax filing or payment deadline falls on a Saturday, Sunday, or legal holiday, the due date is automatically moved to the next business day.
| Filing Action | Deadline |
|---|---|
| Furnish employee copies | February 1, 2027 |
| File with the SSA (paper or eFile) | February 1, 2027 |
1099Online is an IRS-authorized eFile provider that handles Form W-2VI from start to finish. Filing takes 3 steps.
Add employee details, including Virgin Islands wages, VI income tax withheld, Social Security wages, and Medicare wages. Use the bulk import feature to upload payroll data from a spreadsheet, or enter it manually one employee at a time.
Select how recipients receive their quarterly and annual statements. 1099Online supports postal mail delivery and PDF download options.
Review your filing summary for accuracy and submit your W-2VI forms securely through 1099Online's W-2 series filing process.
File Form W-2VI if you withheld any income, Social Security, or Medicare tax from an employee, regardless of wages paid. If no tax was withheld, the threshold is $2,000 in wages paid during the year. This applies to wages paid after the calendar year 2025.
The main 2026 update is the Box 14 split: Box 14a now carries other payroll items, and Box 14b reports Treasury Tipped Occupation Code(s). The IRS also added 3 new Box 12 codes, and penalties increased for returns due after December 31, 2026.
For returns due after December 31, 2026, the IRS penalty is $60 per form if filed within 30 days, $130 per form if filed after 30 days but by August 1, and $340 per form if filed after August 1 or not filed at all. Intentional disregard carries a penalty of at least $690 per form with no maximum.
Using Form W-2 for work done in the U.S. Virgin Islands will cause processing delays and may result in penalties. The V.I. Bureau of Internal Revenue requires Form W-2VI for all USVI employment, regardless of where your payroll is processed. If you filed the wrong form, you will need to file a corrected W-2VI and a Form W-2c to fix the record.
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