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Q. What are the due dates for tax year 2025?
A. Delaware due dates are the same as Federal.
Form type Paper Electronic W-2 2/2/2026 2/2/2026 1099-NEC 1099-MISC 3/2/2026 3/31/2026 1099-R
Q. Are there any changes for tax year 2025 data reported in 2026?
A. No.
Please note:
- Bulk submitters are required to submit electronically. Bulk WTH-REC submission is available through the Delaware Taxpayer Portal. Please register for a Portal account now if you do not have one.
- Recent changes to Delaware Code require that additional types of 1099 forms be reported directly to Delaware. The Director of Revenue has waived the requirement until further notice.
- Employers can file form WTH-REC (W-3) through the Delaware Taxpayer Portal.
- Do not truncate the employee SSN on W-2 “Copy 1—For State, City, or Local Tax Department” or in the EFW2 “RS” record. All nine digits must be present.
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 1099R 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 1099R submission?
A. Currently, there are two:
- Online – Any employer/payer or bulk submitter may use online submission through our Delaware Taxpayer Portal..
- Paper – Paper is accepted only for those employers/payers which are permitted to submit corresponding Federal information on paper, 10 W2s/1099Rs or less.
Q. What options are available for WTH-REC (W-3) submission?
A. Currently, there are three:
- Online – Employers can file form WTH-REC through the Delaware Taxpayer Portal
- Online bulk submission – Bulk submitters are required to submit online. Bulk WTH-REC submission is available through the Delaware Taxpayer Portal.
- Paper – Only employers and payers who are submitting 10 W2s/1099Rs or less can file on paper.
Q. What special provisions or requirements are there for bulk submitters of W-2 and/or 1099R 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 and 1099-NEC information to the Division of Revenue applies in the case of forms issued to Delaware residents (regardless of where services were performed) or to non-residents 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.
Recent changes to Delaware Code require that additional types of 1099 forms be reported directly to Delaware. The Director of Revenue has waived the requirement until further notice.
Q. Does Delaware participate in the combined Federal/State 1099 filing program?
A. Yes, but 1099-MISC, 1099-NEC, and 1099R 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 accepts W-2c and W-3c forms in paper format only. At this 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. Please reference the W2/1099 FAQ document located on the Delaware Taxpayer Portal at https://tax.delaware.gov/rptp/portal/faqs.
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 are permitted to file with SSA on paper, you can also file with Delaware on paper. Print the W-2 forms and mail them to us with Delaware Form WTH-REC (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.
- When “State/Payer’s state no.” is filled on paper forms 1099-R, MISC, or NEC, please enter the same two letter state abbreviation at position 663-664 in the B record, and the same state payer ID number at 665-684. The payer ID can be formatted as on the paper form, with or without hyphens. If less than 20 characters long, right-fill with spaces. When paper forms don’t use “State/Payer’s state no.”, these B record fields can be left blank.
- Corrections via the Pub 1220 specifications are not supported.
Q. Is a utility provided to check the file format?
A. Yes. Please visit the Delaware Taxpayer Portal FAQ page for instructions: https://tax.delaware.gov/rptp/portal/faqs.
Q. What are the reconciliation forms?
A. Delaware Form WTH-REC (W-3) must be filed for each EIN under which Delaware withholding was reported on W-2 or 1099 forms. Please do not submit Federal form W-3 to Delaware!
For 1099 forms that don’t report Delaware withholding, there is no reconciliation form.
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. Delaware form WTH-REC (W-3) is due January 31 (or the next business day) for all withholding for under the same EIN that was reported on W-2 forms. If any withholding was reported on 1099-R forms, WTH-REC is due when the annual 1099 data submission is due (see table at top of page.)
Q. Is registration required for online submission?
A. Yes, registration is required for online submission of annual reports of W-2/1099 data. Online submission of W-2/1099 data, WTH-REC (W-3), singly or in bulk, requires registration with the Delaware Taxpayer Portal.
Q. If online W-2/1099 submission is used, how are the reconciliation forms submitted?
A. See “What options are available for WTH-REC (W-3) submission?” above.
Q. Is there a document that explains the specifications for online W2/1099R submission?
A. Yes, please visit https://tax.delaware.gov/rptp/portal/faqs.
Q. Is tech support available for online submission?
A.Yes, by e-mail totaxportal@delaware.gov
Q. Where is the website for online submission?
A. W-2 and 1099: : https://tax.delaware.gov
Bulk WTH-REC (W-3): https://tax.delaware.gov
Online WTH-REC entry: https://tax.delaware.gov
Q. Can test data be submitted online?
A. Yes, visit the FAQ page at taxportal@delaware.gov for more information on how to submit a test file.
Q. Is the online system always available?
A. There is no scheduled downtimes; it should be available 24 x 7.
Email: taxportal@delaware.gov
For employers who have 10 W2s/1099s or less, please mail your paper forms (W2, 1099R, and WTH-REC (W-3) to:
State of Delaware
Division of Revenue
P.O. Box 830
Wilmington, DE 19899
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