Solutions
Law firms
Tax, audit & accounting firms
Products
Legal
Trade & supply
Tax, audit & accounting
Corporate tax
Risk & fraud
Books
Purchase
Buy solutions
Buy books
Contact sales
Resources
Product training
Product communities
Developers
Learn
Delaware
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-NEC | Direct filing required of all forms where the form is reportable to the IRS and the taxable state is Delaware or the resident state is Delaware. | N/A |
1099-MISC
1099-R | Direct filing required of all forms where the recipient lived in Delaware and there is state withholding. These forms will not be filed through the IRS Combined Federal/State Program. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Delaware. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
Filing Due Date
Last day of March (1099-MISC and 1099-R), Last day of January (W-2 and 1099-NEC)Filing Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesSupporting Documentation
Additional Information
- Beginning with tax year 2022, the W-3 has been replaced with the WTH-REC. Bulk Submitters are required to submit the WHT-REC form electronically.
- The number assigned to your W-2/1099 file after upload (23-####) confirms that your file was received. A confirmation email is no longer sent when files are processed.
- Online submission of test W2/1099 files is no longer supported.
- Questions can be submitted to DOR_W2_1099@delaware.gov.
Mail Paper Filings To
State of Delaware
PO Box 830
This article applies to:
- Product: ONESOURCE Tax Information Reporting
- State: Delaware