Section 5: DEPOSITING TAXES


(a) Monthly

Every employer required to deduct and withhold taxes on a monthly basis shall for each calendar month on or before the 15th of the month following the end of such calendar month, file Form W-1 withholding return, and pay to the Division of Revenue, or a designated depository, the taxes so required to be deducted and withheld.

(b) Quarterly

Every employer required to deduct and withhold taxes on a quarterly basis shall for each quarter on or before the last day of the month following the end of such calendar quarter, file Form W-1Q withholding return, and pay to the Division of Revenue, or to a designated depository, the taxes so required to be deducted and withheld.

(c) Eighth Monthly

Every employer required to deduct and withhold taxes on a eighth monthly basis shall file Form W-1A withholding return, and pay to the Division of Revenue, or to a designated depository, the taxes so required to be deducted and withheld within 3 days (exclusive of weekends and state holidays) after the appropriate tax period end. Each month is divided into eight payment periods that end on the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month.

NEW FILING REQUIREMENT: Beginning January 1, 2000, eighth monthly filers will no longer be required to file quarterly reconciliation returns. An annual reconciliation must be filed.

If any date shown above falls on a Saturday, Sunday or State Holiday, payment is due on the next regular working day.

Withholding is reported in the month the payroll is completed. Incomplete payrolls at the month’s end will be included in the month the pay period end. For example: If the weekly pay period ends April 30, it is to be included in the April withholding report. However, if the pay period should end May 1, it should be included in the May report.

(c) Lockbox Processing

Withholding returns are no longer being accepted via bank lockbox.

Your continued cooperation using the mailing labels supplied with your coupon book is appreciated. Payment of taxes withheld should be mailed to: State of Delaware, P.O. Box 8754, Wilmington, DE 19899-8754.

The Division of Revenue uses Optical Character Recognition (OCR) equipment to process tax returns and remittances. The withholding tax returns have been designed for this special processing technique, and it is imperative that the preprinted information not be altered and the forms not be mutilated in any way.

Electronic Filing Programs