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Delaware 1099 Filing Requirements
Meet your Delaware 1099 filing requirements efficiently with TaxBandits!
Simplify Your Delaware 1099 Filing with TaxBandits
- Complete Delaware tax filing compliance
- Free retransmission of rejected returns
- No cost corrections for Delaware 1099 forms
E-file at just $0.95/form
1099 Forms Required by Delaware State
Delaware requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-R
Retirement Plans
The state also requires Form W-2. Learn more
Delaware Filing Requirements for 1099-NEC & MISC
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Delaware Tax Was Withheld | More than $0 | Direct State Filing | Form WTH-REC |
1099-NEC - February 02, 2026 1099-MISC - March 31, 2026 |
| If NO Delaware Tax Was Withheld |
Equal to or more than the federal threshold |
Direct State Filing | Not Required |
1099-NEC - February 02, 2026 1099-MISC - March 31, 2026 |
| Less than federal threshold | No Filing Required | |||
Delaware Filing Requirements for 1099-R
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Delaware Tax Was Withheld | More than $0 | Direct State Filing | Form WTH-REC | March 31, 2026 |
| If NO Delaware Tax Was Withheld | No Filing Required | |||
Ready to file the 1099 Form with the Delaware State?
Information Required to File 1099 Forms with Delaware
Discover the key information needed to file Form 1099 with the State of Delaware.
1. State/Payer’s state number
The payer’s state identification number refers to the Delaware Withholding Tax Account Number.
Delaware State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Delaware state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Delaware Withholding Tax Account Number.
Delaware State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
File with the Delaware state in minutes using TaxBandits!
Delaware Annual Reconciliation of Income Tax Withheld - Form WTH-REC
Form WTH-REC is an Annual Reconciliation of Delaware Income Tax Withthled used by employers to report the total amount of state income tax withheld from employees’ wages during the year.
Information Reported on Form WTH-REC:
- Amount of Delaware Wages
- Number of Withholding Statements (Form W-2 and/or 1099 attached.)
- Total Delaware Income Tax WITHHELD from Wages
- Total Delaware Income Tax PAID during the year
- Overpayment
- Balance Due
- Total Remittance
TaxBandits doesn't support Form WTH-REC filing. The payer must file this form directly with the state within the deadline.
TaxBandits makes Delaware 1099 filing easy.
TaxBandits – Simplifying Delaware State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Delaware Division of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Delaware state filing requirements, corrections, and deadlines — all efficiently managed in one place
with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDF
Conveniently access and download Delaware 1099 form PDFs for recordkeeping, ensuring you always have the forms
you need.
Free Resubmissions
If the Delaware Division of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Delaware 1099 returns with TaxBandits by creating an account!
How to file Form 1099 with the State of Delaware?
Create your account and follow these steps to easily e-file your 1099 returns with the IRS and State of Delaware!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required Delaware state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – postal mailing, online access, or both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Start e-filing your 1099 Forms with Delaware today—TaxBandits makes it quick and easy!
Frequently Asked Questions
Does Delaware require 1099 filing?
Yes, the Delaware Division of Revenue mandates the filing of the 1099 Forms:
- Filing of 1099-NEC & Form 1099-MISC required if the recipient is a Delaware resident (or) work performed with Delaware.
- Filing of 1099-R required only if Delaware tax is withheld.
Does Delaware have a specific payment threshold for Form 1099 filing?
No, Delaware does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
|
Form 1099-NEC |
$600 |
| Form 1099-MISC | $600 |
|
Form 1099-R |
$10 |
What types of 1099 forms does Delaware require?
Does Delaware require additional forms when filing 1099?
Yes, Delaware requires the following Withholding Tax Reconciliation Form along with your 1099.
Form WTH-REC (Annual Reconciliation of Delaware income tax withheld) must be filed along with the respective 1099 forms.
- If you electronically file, you only need to attach WTH-REC with 1099s.
- If you paper file, you must send Form WTH-REC and 1096 along with Form 1099.
When you efile 1099 with TaxBandits, you need to take care of Form WTH-REC.
When is the Delaware 1099 due?
The due date for filing Form 1099-NEC with the State of Delaware is January 31, and Form 1099-MISC, 1099-R are due by March 31.
If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
What are the requirements to file 1099 electronically with Delaware?
The State of Delaware mandates filing electronically if you are submitting 10 or more 1099s.
What are the penalties for not filing or filing 1099 late with Delaware?
The Delaware Division of Revenue may impose penalties for the following:
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Not filing 1099s on time
The penalty would be 5% per month along with the interest of 0.5% per month from the original due date until you file 1099.
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Late payment of taxes
The penalty would be 5% per month along with the interest of 0.5% per month from the original due date until you pay the taxes. In addition to that, 1% of unpaid taxes would be charged each month. But, the penalty will not exceed 25%.
Learn more about Form 1099 penalties.
Where do I mail the Delaware 1099?
Mail your Form 1099s along with Form WTH-REC to the following address.
Delaware Division of Revenue,
PO Box 8750,
Wilmington, DE 19899-8750.
If you made errors on 1099 forms filed with the State of Delaware, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information, Click here to learn about Delaware 1099 filings.
