You must file the 1099 forms only if there is state tax withholding.
|Filing Type||Due Date|
|Electronic Filing||January 31 - 1099-MISC (NEC Only)|
April 2 - 1099-MISC (Except NEC), 1099-R
The state of Delaware participates in the CF/SF program, but you are still required to file 1099 forms (MISC & R) directly with the state.
No transmittal or reconciliation form required for the state of Delaware.
Be sure to file the required 1099 forms (MISC & R) directly with the state of Delaware.
The state of Delaware accepts both e-filing and paper filing.