A simple way is to include it in a zipped file when compressing other files, say images. Then email the zipped file, and the virus should be released upon unzipping the folder.
It is possible to accidentally send a computer virus if you aren't aware you have one. Running frequent virus scans is important. Also, get a second program like Malware Bytes Anti-Malware to check for spyware and worms that can generate MORE harmful files without your knowledge to make sure you scan regularly with more than one scanner.
Viruses can be embedded in Microsoft Word documents, images, webpages, or any other type of file. When the victim opens the file, the virus embeds itself in their system.