TaxBandits supports state-only filing for W-2 forms.

Delaware Form W-2 & WTH-REC Filing Requirements for 2024

Meet your Delaware W-2 filing requirements confidently with TaxBandits!

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Simplify Your Delaware W-2 Filing
with TaxBandits!

  • E-file W-2 with both federal and state
  • We also support state-only filing
  • Deliver employee copies by mail or online
  • Free retransmissions and corrections
Delaware state map

Delaware W-2 Filing Criteria for 2024

The State of Delaware requires W-2 filing, even if no state tax is withheld.

Filing Criteria Form W-2

Criteria 1

If there is Delaware state tax withheld

Filing Method:

Direct State Filing

Additional Form:

Form WTH-REC

Deadline:

January 31, 2025

Pricing:

W-2 State Filing - $0.70/form

Criteria 2

If there is no Delaware State Tax Withholding

Filing Method:

Direct State Filing

Additional Form:

Not Required

Deadline:

January 31, 2025

Pricing:

W-2 State Filing - $0.70/form

Criteria Filing Requirement Additional Form Due Date

If there is any Delaware State Tax Withholding

You must file a W-2 directly with the state

E-file with TaxBandits

Form WTH-REC

Annual Reconciliation of Delaware Income Tax Withheld

January 31, 2025

If there is no Delaware State Tax Withholding

You must file a W-2 directly with the state

E-file with TaxBandits

Not Required

January 31, 2025

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Information Required to File W-2 Forms with Delaware

Discover the key information needed to file Form W2 with the State of Delaware.

Information Required to File W-2 Forms

1. Employer’s state ID number

The employer's state identification number refers to the Delaware Withholding Tax Account Number.

Delaware State ID Format: 9 digits (e.g., 999999999).

2. Delaware state/local wages

The total amount of taxable wages, tips, that is subject to Delaware state income tax.

3. Delaware state tax withheld

The total amount of state income taxes withheld from the employee’s wages.

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If you’ve withheld any Delaware taxes, you must file Reconciliation Form WTH-REC.

E-file W-2s to the State of Delaware in minutes with TaxBandits!

Delaware Annual Reconciliation of Income Tax Withheld - Form WTH-REC

Form WTH-REC is an Annual Reconciliation of Delaware Income Tax Withthled used by employers to report the total amount of state income tax withheld from employees’ wages during the year.

Information Reported on Form WTH-REC:

  • Amount of Delaware Wages
  • Number of Withholding Statements (Form W-2 and/or 1099 attached.) Total Delaware Income Tax WITHHELD from Wages
  • Total Delaware Income Tax PAID during the year
  • Overpayment
  • Balance Due
  • Total Remittance
Delaware Annual Reconciliation Form

E-file W-2 with Delaware state in minutes using TaxBandits!

TaxBandits – Simplifying Delaware State W-2 Compliance

TaxBandits supports the e-filing of W-2 forms directly with the Delaware Department of Revenue, ensuring compliance with state regulations.

Lowest PricingSupports State-Only Filing

With TaxBandits, you can file W-2 forms directly with your state, even if you don’t file your federal W-2 with us.

State Filing GuidanceState Filing Guidance

TaxBandits provides step-by-step instructions throughout the process to complete your e-filing W2 filing effortlessly.

Supports W-2 State CorrectionsSupports W-2 State Corrections

Easily correct errors on your Delaware W-2 with TaxBandits, download the corrected form, and mail it directly to the state.

Free ResubmissionsFree Resubmissions

If your W-2 forms are rejected by the Delaware Department of Revenue, you can correct errors and resubmit them for free.

Create a TaxBandits account to start filing your Delaware W-2 returns!

How Is Form W-2 Filed with the State of Delaware?

Create your account and follow these steps to easily e-file your W-2s with the State of Delaware!

Start e-filing W-2 Forms with Delaware today—TaxBandits makes it quick and easy!

Frequently Asked Questions

Does Delaware require W-2 filing?

Yes, the state of Delaware requires W-2 forms to be filed, even if no state tax is withheld.

TaxBandits for Every Business

TaxBandits enables you to file W-2 forms directly with the state of Delaware, even if you filed your federal W-2 elsewhere. E-file now


Does Delaware require any additional forms to be submitted while filing W-2?

Yes! The state of Delaware requires additional forms to be filed with Form W-2. If you paper file (or) electronically file Form W-2, you must send Form WTH-REC (Annual Reconciliation Of Delaware Income Tax Withheld).

When you E-File Form W2 Online with TaxBandits, you need to take care of the reconciliation Form WTH-REC.


When is the deadline to file W-2 with Delaware?

For the tax year 2024, the deadline is the same for both paper and electronic filing.

Delaware W-2 Filing Deadline

  • Form W-2 - January 31
  • Form WTH-REC (Reconciliation Form) - January 31

If the due date falls on a weekend or federal holiday, the next business day is the deadline.


Can I electronically file W-2 with the State of Delaware?

Yes, you can electronically file W-2s with the State of Delaware. It is mandatory to e-file W-2s if you file 250 or more forms. TaxBandits is here to simplify your tax filing this year.


What are the W-2 penalties for Delaware?

Delaware may impose penalties for both the late filing of W-2 and the late payment of taxes.

  • Late Filing Penalty
  • You will be penalized 5% per month with an additional interest of 1.5% per month until you file your return.
  • Late Payment of Taxes
  • In addition to the late filing penalty, 1% of unpaid taxes would be charged as a penalty. However, the penalty will not exceed 25%.

Learn more about Form W-2 penalties.


Can I file W-2c with the State of Delaware?

Yes, you can file a W-2c with the State of Delaware to correct the errors on the previously filed W-2. Only paper filing is allowed for W-2c, and you should include the WTH-REC along with your W-2c.


Where do I mail W-2 forms when filing with the State of Delaware?

When paper filing W-2s, it is necessary to mail the copies to the state agency. However, paper filing is allowed only when the number of forms being filed is 250 or less. For more than that, you must file them electronically. To begin e-filing, Create a FREE account in TaxBandits. If you still want to paper file W-2s, attach WTH-REC and send them to the following address.

location-map

State of Delaware,
Division of Revenue,
P.O. Box 830,
Wilmington, DE 19899

If you’re looking for an IRS-certified e-file provider, check out TaxBandits! We support the W2 filing with the SSA and states.

Get started with TaxBandits today and stay compliant with the State of Delaware! Start Filing Now

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