Delaware 1099 Filing Requirements

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Delaware State Filing Requirements

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Delaware 1099 Filing Requirements

  • The Delaware Department of Revenue mandates the filing of 1099 forms, including 1099-NEC, 1099-MISC, and 1099-R.
  • The State of Delaware also mandates the filing of Form WTH-REC, Annual Reconciliation Of Delaware Income Tax Withheld.

Deadline to file Form 1099 NEC and WTH-REC is

January 31, 2023.

Deadline to file Form 1099 MISC and 1099 R is

March 31, 2023 .

TaxBandits supports the filing of Form 1099 with both the Federal and State of Delaware.

Q. Does Delaware require 1099 filing

A. Yes, the Delaware Division of Revenue mandates the filing of the 1099 Forms if there is a state tax withholding.

Q. What types of 1099 forms need to be filed with the State of Delaware?

A. Delaware requires the filing of the following 1099 Forms.

Q. What are the Delaware 1099-NEC filing requirements?

A. The State of Delaware requires Form 1099-NEC to be filed by the payers regardless of whether or not state taxes were withheld.

Q. Does the state of Delaware require any additional forms to be submitted when filing 1099 forms?

A. Yes. The state of Delaware requires additional forms to be filed along with Form 1099 based on the mode of filing.

  • 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. It is always better to e-file 1099s

Q. When is Delaware 1099 due?

A. The due dates to file Form 1099 with Delaware are as follows:

Delaware 1099 Filing Deadline

Form Type Paper Filing Electronic Filing
1099-NEC January 31 January 31
1099-MISC February 28 March 31
1099-R February 28 March 31

Note: If the due date falls on a weekend or federal holiday, the next weekday is the deadline.

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

A. 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 XERO and QuickBooks 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.

Q. What are the 1099 penalties for Delaware?

A. 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.

Q. Where do I mail 1099 forms when filing with the State of Delaware?

A. When you choose to paper file 1099s, you must mail the copies to the state agency. Keep in mind that paper filing is acceptable only if you file 250 or fewer forms. Regardless of the form volume, e-filing is the best way to submit the 1099s to the state. It simplifies the whole process, and it will take only 10-15 minutes to complete.

If you still decide to paper file your 1099s, attach WTH-REC & 1096 and send them to the following address.

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