Delaware 1099 and WTH-REC State Filing Requirements

Delaware State Filing

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Delaware 1099 Reporting Requirements

The State of Delaware mandates filing Form 1099 with the state agency under the following conditions:

Scenario	If there is any Delaware State Tax Withholding	If there is no Delaware State Tax Withholding
Payments Threshold	More than $0	Follows Federal Threshold*
Due Date	Form 1099-NEC - January 31, 2025 Form 1099-MISC & Form 1099-R - March 31, 2025
Filing Method	Direct State Filing
Additional Forms	Form WTH-REC (Annual Reconciliation of Delaware income tax withheld)	Not Required

*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.

The State of Delaware requires the following Forms:

Form 1099 (1099-NEC, 1099-MISC, and 1099-R).
Form W-2 - Wages and Tax Statement. Learn more about Delaware W-2 State Filing Requirements.

TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.

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?

Delaware requires the filing of the following 1099 forms directly with the state only if there is state tax withholding:

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 Delaware 1099 due?

The due date for filing Form 1099-NEC with District of Delaware is January 31, and Form 1099-MISC, 1099-R are due by April 1. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.

Can I e-file 1099 forms with the State of Delaware?

Yes, you can e-file 1099 forms with the State of Delaware. At TaxBandits, we provide a complete e-filing solution for the 1099 series. You can import your recipient form details from Excel Template, XERO and QuickBooks, Zoho Books, and FreshBooks for speedy e-filing. We offer a unique feature called, TaxBandits’ Online Access Portal, allowing your recipients to view/download their 1099s. You can also opt for our postal mailing service to distribute
recipient copies.

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:

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.
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.