The State of Delaware, Division of Revenue, currently has two payment options available for the Electronic Funds Transfer of Withholding, Corporate Tentative and "S" Corporation Estimated Tax Payments. The payment options are ACH Debit and ACH Credit. The use of Fedwires is permitted only in an emergency, with prior approval.
Payment of Withholding, Corporate Tentative and "S" Corporation Estimated Taxes are currently being accepted for Electronic Funds Transfer. Payments for notices of assessment are required to be made by check, money order or cash.
Each entity liable for paying State of Delaware withholding tax is required to file its own individual withholding tax return and must file using its own Federal Employer Identification Number. Please do not make payments under one identification number and then issue Forms W-2/1099 or file Form W-3 for multiple identification numbers.
Corporation Requests for Extension, Forms 1100-EXT and 1100S-EXT, as well as, Corporate Final Returns are required to be filed and paid using the appropriate document with a check, money order or cash. Our payment system cannot accept payment of these taxes using Electronic Funds Transfer.
IMPORTANT LEGISLATIVE CHANGES
Mandatory Electronic Funds Transfer for Certain Withholding Agents.
Senate Substitute No.1 to Senate Bill 281, mandates that any employer required under the Internal Revenue Code to deposit federal employment taxes by electronic funds transfer on or after January 1, 1996, must begin filing electronically for Delaware in 1997, or one year after the date the employer was required to file electronically for Federal Employment Taxes.