Delaware Form W-2 & WTH-REC Filing Requirements
The State of Delaware Mandates W-2 Filing!
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Delaware State Filing
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Delaware W-2 State Filing Requirements
The State of Delaware mandates filing Form W2 with the state agency under the following conditions:
| Scenario | Scenario 1 | Scenario 2 |
|---|---|---|
| Withholding Conditions | If there is any Delaware State Tax Withholding | If there is no Delaware State Tax Withholding |
| Filing Method | Direct State Filing | Direct State Filing |
| Additional Forms | Form WTH-REC | Not Required |
| Due Date | January 31, 2025 | |
The State of Delaware requires the following Forms:
- Form W-2: Wage and Tax Statement
- Form 1099: (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G) Learn more about Delaware 1099 State Filing Requirements.
- Form WTH-REC: Annual Reconciliation Of DE Income Tax Withheld
TaxBandits supports Form W-2 and 1099 filing with both the Federal and State.
Frequently Asked Questions
Does Delaware require W-2 filing?
Yes, the Delaware Division of Revenue mandates the filing of the W2 Forms even if there is no state tax withholding.
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).
Note: When you E-File Form W2 Online with TaxBandits, you need to take care of the reconciliation Form W-3.
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
Note: 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.
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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