TaxBandits supports state-only filing for W-2 forms.
Delaware Form W-2 & WTH-REC Filing Requirements
Meet your Delaware W-2 filing requirements confidently with TaxBandits!
Simplify Your Delaware W-2 Filing with TaxBandits!
- Complete Delaware tax filing compliance
- We support state-only filing
- Free retransmission of rejected returns
- No cost corrections for Delaware W-2 forms
E-file at just $0.70/form
Delaware Filing Requirements for W-2
The State of Delaware mandates W-2 filing, even if no state tax is withheld.
| Condition | Filing Method | Additional Forms | Due Date |
|---|---|---|---|
| If Delaware Tax Was Withheld | Direct State Filing | Form WTH-REC | February 02, 2026 |
| If NO Delaware Tax Was Withheld | Direct State Filing | Not Required | February 02, 2026 |
Ready to start filing W-2s with Delaware?
Information Required to File W-2 Forms with Delaware
Discover the key information needed to file Form W2 with the State of Delaware.
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 - 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
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.
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
TaxBandits doesn't support filing 'Form WTH-REC' with the state. The employers must file the form directly with the state before the deadline.
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.
Supports 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 Guidance
TaxBandits provides step-by-step instructions throughout the process to complete your e-filing W2 filing effortlessly.
Supports 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 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 to File W-2 Forms with the State of Delaware?
Create your account and follow these steps to easily e-file your W-2s with the State of Delaware!
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Step 1: Choose Form W-2
Select the type of W-2 form you want to file.
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Step 2: Enter Form W-2 details
Complete the form using manual entry or other bulk import options.
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Step 3: Complete State Filing Information
Provide the required Delaware state details for Form W-2.
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Step 4: Choose Distribution Options
Select the form distribution option — postal mailing, online access, both, or print and mail yourself.
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Step 5: Review and Transmit
Review your form and transmit it to the SSA and state agencies.
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Step 1: Choose Form W-2 State Only Filing
Select Form W-2 State Only filing from the Dashboard.
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Step 2: Enter Form W-2 and State Information
Complete the W-2 and the required state information.
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Step 3: Choose Distribution Options
Choose a form distribution method – postal mailing, online access, or printing and mailing yourself.
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Step 4: Review and Transmit to State
Review your form and transmit it to 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 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?
The state of Delaware requires employers to file Form W-2 and the associated reconciliation form WTH‑REC by January 31.
If the deadline 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.
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:
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.
Can I file W-2c with the State of Delaware?
Yes, you can file Form W-2c with the State of Delaware to correct previously reported information. However, Delaware only accepts paper filing for Form W-2c, and you should include the WTH-REC along with your W-2c. Mail the completed forms to the following address:
State of Delaware,
Division of Revenue,
P.O. Box 830,
Wilmington, DE 19899
Get started with TaxBandits today and stay compliant with the State of Delaware! Start Filing Now
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