Typical Delaware Personal Income Tax refunds may take up to 10-12 weeks to process More Info
Q. What are the due dates for tax year 2023?
A. Delaware due dates are the same as Federal.
Form type Paper Electronic W-2 1/31/2024 1/31/2024 1099-NEC 1099-MISC 2/28/2024 4/1/2024 1099-R
Q. Are there any changes for tax year 2023 data reported in 2024?
- The IRS has lowered the e-file threshold from 250 returns to 10. Delaware requires direct reporting of certain 1099 forms (see What 1099 forms must be reported, below.) Reporting on paper is permitted only for payers permitted to make Federal reporting on paper.
Also, please note:
- Starting with TY22, Delaware form W-3 will be replaced by form WTH-REC.
- The number assigned to your W-2/1099 file after upload (23-####) confirms that your file was received. Confirmation email is no longer sent when files are processed.
- Online submission of test W-2/1099 files is no longer supported.
- Bulk submitters are required to submit form Delaware Form WTH-REC (W-3) 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 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 physical media are no longer accepted.
Q. What options are available for WTH-REC (W-3) submission?
A. Currently, there are three:
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 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 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 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. Delaware follows the SSA EFW2 specifications.
- Each data file should include RA, RE, RW, RS, and RF records. RT records are optional. (RV, 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 (9 digits; do not truncate)
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.
- RW records should include, at a minimum, SSN and the “Wages, Tips and Other Compensation” value.
- 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.
- 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 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. Can W-2 and 1099 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 W-2 and 1099 submissions; each ZIP file must contain only one data file.
Q. Is a utility provided to check the file format?
Q. What are the specifications for WTH-REC (W-3) data files?
A. W-3 data can be submitted in Excel or CSV format through the Delaware Taxpayer Portal. Detailed specifications are available there.
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. Can more than one WTH-REC (W-3) form be submitted for the same employer/payer?
A. In general, a single WTH-REC per EIN is preferred. However, we understand this is not always practical. Also, a paper WTH-REC should be part of each submission of paper W-2 or 1099-R forms (or other 1099 forms on which Delaware withholding is reported.)
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), if all withholding for the EIN 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. Registration is not currently required for online submission of annual reports of W-2/1099 data. Online submission of 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 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 (letters, numbers and spaces.)
Q. Is there a limit to the size of a file submitted online?
A. Yes, W-2 and 1099 files are limited to 200 Mb. For information on bulk WTH-REC (W-3) files, see the Delaware Taxpayer Portal.
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?
A. No, test submissions are not supported.
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, DOR_W2_1099@delaware.gov
1099 filing requirements: DOR_W2_1099@delaware.gov.
File formats and the online submission process: email@example.com
Mail your paper forms (W-2, 1099, and WTH-REC (W-3) 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: DOR_W2_1099@delaware.gov to request a variance.