The W-2 equivalent for employees working in the US Virgin Islands.
The IRS is retiring FIRE. It accepts information returns until 3 p.m. ET on 19 November 2026, and from 1 January 2027 IRIS is the only electronic channel - including for prior-year returns and corrections. New Transmitter Control Codes are no longer issued through FIRE, so a TCC application now has to go through IRIS.
IRS noticeForm W-2VI reports wages and tax withheld for employees in the US Virgin Islands, which administers its own income tax under a mirror of the federal code. An employer with staff there files W-2VI for them and an ordinary W-2 for everyone else.
Filing threshold: Any wages paid to an employee in the US Virgin Islands
Paper Filing
January 31
Electronic Filing
January 31
Recipient Copy
January 31
$60-$310 per form depending on how late
2024 penalty tiers: $60/form (≤30 days late) → $130/form (31 days-Aug 1) → $310/form (after Aug 1) → $630/form (intentional disregard). Small business caps may apply.
| Box | Description |
|---|---|
| Boxes 1-6 | Wages, income tax withheld, and Social Security and Medicare wages and tax |
| Boxes a-f | Employee and employer identifying details |
Upload documents and let our 14-agent AI system extract data automatically - no manual entry.
File electronically through IRIS, or through FIRE until it closes on 19 November 2026. No paper, no postage, instant confirmation.
Verify taxpayer IDs before filing to avoid CP2100 notices and B-Notice requirements.
Automatically print and mail recipient copies via USPS with delivery tracking (Lob API).
Recipients access forms instantly through a secure, token-authenticated online portal.
File corrections or void forms electronically - no manual IRS correspondence needed.
It is filed with the Virgin Islands Bureau of Internal Revenue, which administers the territory's mirror income tax.
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