Delaware Form W-2 & WTH-REC Filing Requirements

The State of Delaware Mandates W-2 Filing!

Delaware State Filing Requirements

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Delaware W-2 State Filing Requirements

  • The Form W-2, Wage and Tax Statement should be filed with Delaware for the 2023 Tax Year.
  • The State of Delaware also mandates the filing of Form WTH-REC, Annual Reconciliation Of Delaware Income Tax Withheld, for 2023.

Deadline to file Form W-2 and
Form WTH-REC is

January 31, 2024.

TaxBandits is here to help you with Federal and State filing of Form W-2.

Q. Does Delaware require W-2 filing?

A. Yes, the Delaware Division of Revenue mandates the filing of the W2 Forms only if there is a
state tax withholding.

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

A. 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 W-3 (Annual Reconciliation Of Delaware Income Tax Withheld).

Note: When you E-File Form W2 Online with TaxBandits, you need to take care of the reconciliation Form W-3.

Q. What is the deadline to file W-2 with Delaware?

A. For the tax year 2023, 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

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

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

A. Yes, you can electronically file W-2s with the State of Delaware. In fact, 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.

Q. What are the W-2 penalties for Delaware?

A. 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.

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

A. Yes, you can file W-2c with the State of Delaware to resolve the errors on the previously filed W-2. When
filing W-2c, you must attach the WTH-REC. Keep in mind that only paper filing is allowed.

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

A. 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.

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