Q. What are the due dates for tax year 2019 W-2 and 1099 forms?
A. Recent changes make Delaware law consistent with Federal due dates.
Form type Paper Electronic W-2 1/31/2020 1/31/2020 1099-MISC, reporting non-employee compensation in box 7 1099-MISC, without non-employee compensation 2/28/2020 4/1/2020 1099-R
Q. Are there any changes for tax year 2019 data reported in 2020?
A. No changes to our procedures are planned at this time. We continue to use the Federal EFW2 and Pub. 1220 formats as described under “File Formats” below. Also please note:
- 1099 “State/Payer’s state no.” data should be entered in the Pub 1220 “B” record “Special Data Entries” area, as described below.
- 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.
- All employers are encouraged to submit annual W-2 and 1099 reports online. However, if you are permitted to make Federal submissions of these documents on paper, you may submit them to Delaware on paper as well.
- Paper W-2 and 1099-R submissions must include Delaware form W-3.
- If W-2 or 1099-R forms are submitted electronically, do not send form W-3.
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 and online W-2 submissions are due January 31. Paper 1099 forms are due February 28; online submission are due 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 (regardless of where services were performed) 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)
Other fields in the state record may be left blank or zero-filled.
- 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 firstname.lastname@example.org 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 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 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.
- For 1099-R forms using box 13, and 1099-MISC forms using box 17, please enter the two-letter state abbreviation at position 663-664 in the B record, and the state ID number at 665-684.
- Corrections via the Pub 1220 specifications are not supported at this time. A replacement file can be submitted; please contact email@example.com 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. Delaware Form W-3, for monthly and quarterly filers and 8th-monthly filers. Please do not submit Federal form W-3 to Delaware! 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, but must be included with paper submissions.
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: Kathy Revel.
File formats and the online submission process: email@example.com
Mail your paper forms (W-2, 1099, and reconciliation) to:
State of Delaware
Division of Revenue
P.O. Box 830
Wilmington, DE 19899
If you are unable to comply with any of the requirements stated here, please contact firstname.lastname@example.org to request a variance.