Delaware 1099 Reporting Requirements

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Delaware State Filing

Delaware Requires

  • Form 1099 (1099-MISC, 1099-R)
  • Form W-3 - Annual Reconciliation of DE Income Tax Withheld
  • Deadline to File Form 1099
    • Form 1099-MISC (NEC Only) - January 31, 2020
    • For 1099-R - March 31, 2020
  • Deadline to File Form W-3 with Delaware - January 31, 2020

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

Q. Does Delaware mandate 1099 filing?

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

Q. What types of 1099 forms does Connecticut require?

A. Delaware requires the filing of the following 1099 forms only if there is a state tax withholding.

Q. Does Delaware have any additional requirements when you file 1099 forms?

A. Yes. The state of Delaware requires additional forms to file along with Form 1099.
If you paper file, you must send Form W-3 along with Form 1099.
If you electronically file, you are not required to file Form W-3.
Note: Please do not submit Federal form W-3 to Delaware

Q. What is Form W-3?

A. Form W-3 is an Annual Reconciliation of Delaware Income Tax Withheld used to report the total income taxes withheld from employees/contractors and taxes paid to the state. Also, it is used to claim an overpayment refund or pay if the taxes are underpaid.

Q. What is the due date to file 1099 with Delaware?

A. The due date to file Form 1099 with Delaware is,

  • 1099-MISC (NEC Only) is January 31, 2020.
  • 1099-MISC (Except NEC) and 1099-R is March 31, 2020.

Q. What are the penalties for not filing or filing 1099 late with Delaware?

A. A penalty of 5% per month, plus interest of 0.5% per month from the original due date until paid. In addition to the above penalties and interest, an additional penalty of 1% per month (not to exceed 25%) is imposed for failure to pay.

Q. Where do I mail Delaware 1099 forms?

A. Mail your Form 1099s along with the Reconciliation Form W-3 to the following address.

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