W-2 and 1099 FAQS
Topics
General Questions File Formats
Reconciliation Forms Magnetic Media
Online Submission Contacts and Addresses
Except where noted, the information on this page applies to both W-2 and 1099 reporting.
GENERAL QUESTIONS
Q. What options are available for W-2 and 1099 submission?
A. Currently, there are three:
- online - Any employer/payer or bulk submitter may use online submission through our website.
- magnetic media (diskette, tape or CD) -
W-2: Submissions on magnetic media are no longer accepted.
1099: Submissions on magnetic media will be accepted through December 31, 2009.- paper - Paper is accepted only for those employers/payers which are permitted to submit corresponding Federal information on paper.
Q. What is the filing deadline?
A. Paper forms are due February 28. Reports on magnetic media are due March 1. 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 forms are required to be filed directly with Delaware.
FILE FORMATS
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
Other fields in the state record may be left blank or zero-filled.
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.
- The specifications are the same as for files which were previously submitted on magnetic media.
- 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.
Q. What are the specifications for 1099 data files?
A. Delaware follows the IRS Pub 1220 specifications.
- The specifications are the same whether the file is to be submitted online or on magnetic media.
- 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.
RECONCILIATION FORMS
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.
1099: IRS form 4804 should be used for 1099 reports that do not include Delaware withholding.
Q. Do the reconciliation forms allow for reporting multiple employers / payers?
A. No. A separate for must be used for each employer or payer.
MAGNETIC MEDIA (1099 reporting only)
Q. What media formats are supported?
A. CD-ROM (readable on a standard Windows PC), 3½ inch diskette, tape reel, and 3480/3480E/3490/3490E tape cartridge. Please note that W-2 submissions on magnetic media are no longer accepted, and 1099 submissions on magnetic media will not be accepted after 12/31/2009.
Q. Can more than one employer or payer be reported on the same disk or tape?
A. Yes, if they are in the same file. There should be only one data file on each disk or tape.
Q. Is an internal tape label required?
A. No, tapes can be labeled or unlabeled. If a label is present, it will be ignored.
Q. What should be on the external label?
A. All media should have external labels with the following information:
"TYxxDE 1099 DATA" (where xx is the two digit tax year)
Submitter (company) name
Contact name and mailing address
Contact phone number
Contact e-mail address (if available)
Inventory number (your tape number or other volume identifier, if available)
Q. What is the mailing address for magnetic media submissions?
A. Please see the contacts and addresses section of this document.
ONLINE SUBMISSION
Q. Is registration required for online submission?
A. No.
Q. If online submission is used, how are the reconciliation forms submitted?
A. Currently, they must be submitted on paper. Please write "W-2 (or 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?
A. No.
Q. Is tech support available for online submission?
A. Yes, by e-mail to dorsupport@state.de.us.
Q. Where is the website for online submission?
A. https://dorweb.revenue.delaware.gov/w2send/
Q. Can test data be submitted online?
A. Yes, at https://dorweb.revenue.delaware.gov/testw2send/
Q. Is the online system always available?
A. There is no scheduled downtime; it should be available 24 x 7.
CONTACTS AND ADDRESSES
W-2 filing requirements: Public Service, 302-577-8200
1099 filing requirements: James Stewart at 302-577-8170 or james.stewart@state.de.us
File formats, magnetic media, and the online submission process: David G. Smith at 302-323-5300 x3032 or david.g.smith@state.de.us
Magnetic media and reconciliation forms should be mailed to:
State of Delaware
Division of Revenue
820 North French Street
Wilmington, DE 19801
