Delaware 1099 Reporting Requirements

CF/SF Program

The state of Delaware participates in the CF/SF program, but you are still required to file directly with the state for 1099-MISC, and 1099-R forms.

Due Dates

Filing TypeDue Date
Electronic FilingMarch 31

Required 1099 Forms

  • 1099-MISC
  • 1099-R

Transmittal/Reconciliation Form

The state of Delaware mandates the Annual Reconciliation Form W-3 only when paper filing. Be sure to send this form in when filing the 1099-MISC and 1099-R directly with the state.

Withholding

  • You must file the form 1099-MISC if there is no state tax withholding.
  • You must file the form 1099-R only if there is state tax withholding.

What is the User Responsible for?

The Annual Reconciliation Form W-3 will need to be submitted directly to Delaware by the user.

E-filing & Paper Filing

The state of Delaware accepts both e-filing and paper filing.

State Filing Agency

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