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GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES --------0-------- VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE 6115 Estate Smith Bay – Suite 225 4008 Estate Diamond Plot 7 B St. Thomas VI 00802 Christiansted VI 00820-4421 Phone: (340) 715-1040 Phone: (340) 773-1040 Fax: (340) 774-2672 Fax: (340) 773-1006 December 10, 2025 Dear Taxpayer: The Bureau of Internal Revenue is sending this correspondence to notify you of filing procedures when submitting W2, W3, and any other pertinent data. Generally, if the number of employees is below 10, you are allowed to submit data on paper. If the number of employees is 10 and above, then you are required to submit the data on CD or USB drive. Diskettes are no longer accepted. The CD or USB drive must be labeled with the following information: Company Name, Business EIN Number, Tax Year, and Type of Form. The record layout and requirements can be obtained in SSA Publication No. 42-007. You can also access the Bureau’s website at https://bir.vi.gov which has a direct link to this publication, or you may access it at https://www.ssa.gov/employer/efw/25efw2.pdf The seven (7) record types that must be submitted are RA, RE, RW, RO, RT, RU, AND RF. They are all required and must be submitted in the sequence listed below. Each employee must have an RW and RO pair where the RW record is immediately followed by the RO. Eg. RA - Submitter Record – Identifies the organization submitting the file and contact information. RE - Employer Record – Identifies the employer whose employees' tax information is being reported. RW - Employee 1 Wage Record – Reports the income and tax data for employee 1. RO - Employee 1 Wage Record – Reports the income and tax data for employee 1. RW - Employee 2 Wage Record – Reports the income and tax data for employee 2. RO - Employee 2 Wage Record – Reports the income and tax data for employee 2. RW - Employee 3 Wage Record – Reports the income and tax data for employee 3. RO - Employee 3 Wage Record – Reports the income and tax data for employee 3. RT - Total Record – Reports the total of all RW records reported since the last RE record. RU - Total Record – Reports the total of all RO records reported since the last RE record. RF - Final Record – Indicates the total number of RW records reported in the file and also indicates the end of the file The deadline for submission is February 2, 2026. Your cooperation in submitting the requested information is greatly appreciated. Tavis DeWindt Chief – Computer Operations 340-715-1040 tavis.dewindt@irb.gov.vi GOVERNMENT OF THE VIRGIN ISLANDS OF THE UNITED STATES --------0-------- VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE 6115 Estate Smith Bay – Suite 225 4008 Estate Diamond Plot 7 B St. Thomas VI 00802 Christiansted VI 00820-4421 Phone: (340) 715-1040 Phone: (340) 773-1040 Fax: (340) 774-2672 Fax: (340) 773-1006 December 10, 2025 Dear Taxpayer: The Bureau of Internal Revenue is sending this correspondence to notify you of the filing procedures when submitting 1097-BTC, 1098, 1099, 5498, W2G, and any other pertinent data. Generally, if the number of payees is below 10, you are allowed to submit the data on paper. If the number of payees is 10 or above, then you must submit the data on a CD or USB drive. Diskettes will no longer be accepted. The CD or USB drive must be labeled with the following information: Company Name, Business EIN Number, Tax Year, and Type of Form. The record layout and requirements can be obtained in IRS Publication 1220. You can access this publication by using the direct link https://www.irs.gov/pub/irs-pdf/p1220.pdf. The five record types that must be submitted are T, A, B, C, and F. They are all required and must be submitted in the sequence listed. For example: T - Transmitter record identifies the entity transmitting the electronic file and contains critical information necessary for IRB to contact the filer. A - Identifies the Payer, the type of document reported, and other miscellaneous information. B - Identifies the Payee, the specific payment amounts, and information pertinent to that form. C - Summary of B records for the payee and money amounts by payer and type of return. F - End of Transmission Record summarizes the number of payers/payees in the entire file. The deadline for submission of Form 1099-NEC – Non-Employee Compensation is February 2, 2026. The deadline for submission of Form 1099-MISC is March 31, 2026. The deadline for all other 1099 form submissions is March 31, 2026. The deadline for submission of Form 5498 is June 1, 2026. Your cooperation in submitting the requested information is greatly appreciated. Tavis DeWindt Chief – Computer Operations 340-715-1040 tavis.dewindt@irb.gov.vi