Except where noted, the information on this page applies to both W-2 and 1099 reporting.
Q. Are there any changes for tax year 2015 data, reported in 2016?
A. No changes to our procedures or file formats are planned. We continue to use the Federal EFW2 and Pub. 1220 formats as described below. We will use (but not require) the employer contact information the SSA has added to the EFW2 format for TY13. Also please note:
- CDs, diskettes, and tapes are no longer accepted for W-2 or 1099 submissions.
- A paper reconciliation form (W-3) is not required for W-2 data submitted online.
- A paper W-3 form is not required for 1099-R data (or other 1099 data that includes Delaware withholding) submitted online.
Q. Does Delaware accept consolidated withholding tax payments for more than one employer/payer?
A. No. Withholding must be paid under the Federal Employer Identification Number of the entity that owes the tax, as shown on the printed W-2 or 1099-R form issued to the employee/payee. However, multiple employers can be reported in a single W-2 submission file, and multiple payers can be reported in a single 1099 submission file.
If forms W-2/1099 will be issued under multiple identification numbers, then Delaware withholding payments must be made under multiple identification numbers as well.
Q. What options are available for W-2 and 1099 submission?
A. Currently, there are two:
- online - Any employer/payer or bulk submitter may use online submission through our website.
- paper - Paper is accepted only for those employers/payers which are permitted to submit corresponding Federal information on paper. If you are not required to submit Federal data electronically, but choose to do so, you are permitted to submit to Delaware on paper.
Submissions on magnetic media are no longer accepted.
Q. What is the filing deadline?
A. Paper forms are due February 28. The deadline for online submission is March 31. (If the deadline is on a weekend or Delaware state holiday, the due date is the next business day.)
Q. What special provisions or requirements are there for bulk submitters of W-2 and/or 1099 information to the Delaware Division of Revenue?
A. None. Reporting requirements, data formats, and procedures are the same whether the data is submitted directly by the employer, or by a third party.
Q. What 1099 forms must be reported to the Delaware Division of Revenue?
A. The duty to report 1099-MISC information to the Division of Revenue applies in the case of Forms 1099- MISC issued to persons resident in Delaware or to non-residents of Delaware for work performed within Delaware. Forms 1099-R are required to be reported to Delaware in the case of any person issued a Form 1099-R on which Delaware taxes are reported as withheld.
Q. Does Delaware participate in the combined Federal/State 1099 filing program?
A. Yes, but 1099-MISC and 1099-R information is required to be submitted directly to the Delaware Division of Revenue.
Q. How do I prepare and file Form W-2c and Form W-3c with the Division of Revenue?
A. Form W-2c (Corrected Wage & Tax Statement) is used to make corrections on W-2 forms already issued. The form is used to make any and all corrections on previously issued W-2s from current or past years.
Form W-2c is prepared by entering both the previously incorrect information and also the corrected information. Only data you want corrected should be included on the W-2c form.
The Delaware Division of Revenue only accepts W-2c and W-3c forms in paper format. At the present time, these forms cannot be electronically filed. Once completed, W-2c forms should be sent to the Division of Revenue at the post office box address listed below and also issued to employee(s) as soon as possible so that they can file their tax returns.
Q. What are the specifications for W-2 data files?
A. Delaware follows the SSA EFW2 specifications (formerly MMREF-1).
- Each data file should include RA, RE, RS, and RF records. RW and RT records are optional. (RV, RW, RO, RT, and RU records will be ignored if present.)
- RS records are required for all employees with Delaware withholding, and must include the following:
Social Security Number
Name and address
City, state and zip code
Delaware wages and withholding
Numeric state code ("10" for Delaware)
- Employees without Delaware wages or withholding need not be reported.
- The RF record serves only as an end-of-file marker; the data fields in the RF record are ignored.
- An employer's Delaware ID number is its 9-digit Federal employer ID.
- Corrections via the SSA EFW2C specifications are not supported at this time. A replacement file can be submitted; please contact David Smith (see below) for more information.
- Multiple employers may be reported in one file.
- Multiple files may be submitted for the same employer.
Q. I have a PDF file from the SSA's W-2/W-3 Online program. Can I submit this file to Delaware?
A. No, we do not currently accept PDF files. If you have fewer than 250 Federal W-2 forms to file, you are permitted to file with SSA on paper, and so you can also file with Delaware on paper. Print the W-2 forms and mail them to us with Form W-3.
Q. Can I send Delaware the same EFW2 file I sent to SSA?
A. Only if it includes Delaware wage and withholding information. State information (in "RS" records) is optional in your submission to SSA, but required in your submission to Delaware.
Q. What are the specifications for 1099 data files?
A. Delaware follows the IRS Pub 1220 specifications.
- Corrections via the Pub 1220 specifications are not supported at this time. A replacement file can be submitted; please contact David Smith (see below) for more information.
Q. Can data files contain delimiters?
A. Yes, either carriage returns or CR/LF pairs. Files of fixed length records with no delimiters are also accepted.
Q. Are compressed or encrypted files accepted?
A. Encrypted files are not accepted. Compressed (ZIP) files are accepted for online submissions only.
Q. Is a utility provided to check the file format?
A. A file can be submitted to the online test system (see below.) If processed successfully, e-mail will be sent to the address entered when the file was submitted, with a summary of the data found.
Q. What are the reconciliation forms?
A. W-2: Form W-3, for monthly and quarterly filers and 8th-monthly filers. Form W-3 should also be used for 1099-R or any other 1099 reports that include Delaware withholding. Form W-3 is not required for W-2 or 1099 data submitted online.
1099: IRS form 4804 should be used for 1099 reports that do not include Delaware withholding. Delaware does not use the Transmitter Control Code, it can be left blank.
Q. Do the reconciliation forms allow for reporting multiple employers / payers?
A. No. A separate form must be used for each employer or payer.
Q. When are the reconciliation forms due?
A. Reconciliation forms are due by the W-2 / 1099 filing deadline (see above).
Q. Is registration required for online submission?
Q. If online submission is used, how are the reconciliation forms submitted?
A. The annual withholding reconciliation, form W-3, is not required for data submitted online. For 1099 submissions that do not report withholding, submit a paper reconciliation. Please write "1099 data submitted electronically" on the form and mail to the address in the contacts & addresses section of this document.
Q. Is there any requirement for the name of a file submitted online?
A. No, except that the combined name and extension (not including path) should be no more than 50 characters long.
Q. Is there a limit to the size of a file submitted online?
A. Yes, currently it's about 200 Mb.
Q. What types of compressed files are accepted online?
A. Standard ZIP compression only.
Q. Is a test submission required?
Q. Is tech support available for online submission?
A. Yes, by e-mail to firstname.lastname@example.org.
Q. Where is the website for online submission?
Q. Can test data be submitted online?
Q. Is the online system always available?
A. There is no scheduled downtime; it should be available 24 x 7.
W-2 filing requirements: Public Service, 302-577-8200
1099 filing requirements: James Stewart at 302-577-8170 or email@example.com
File formats and the online submission process: David G. Smith at 302-327-8368 or firstname.lastname@example.org
Paper forms (W-2, 1099, and reconciliation) should be mailed to:
State of Delaware
Division of Revenue
P.O. Box 8754
Wilmington, DE 19899-8754
If you are unable to comply with any of the requirements stated here, please contact email@example.com to request a variance.