Delaware State 1099 Tax Filing

Does Delaware require state 1099 tax filing?

Yes, Delaware requires certain forms 1099 to be filed with the Delaware Division of Revenue.

Which forms does Delaware require?

In addition to Forms 1099, Delaware requires Form W-3Annual Reconciliation, to be filed.

If submitting a paper filing, employers must also submit a Form 1096 as well.

How must Forms 1099 be filed with Delaware?

Delaware accepts both paper filing and e-filing.

If filing 250 or more forms 1099, then electronic filing is required.

Does Delaware participate in Combined Federal/State Filing?

Yes, Delaware participates in Combined Federal/State Filing.

However, Forms 1099-NEC, 1099-MISC and 1099-R information are must be submitted directly to the Delaware Division of Revenue as well.

What are the deadlines for Delaware 1099 reporting?

Traditionally, the filing deadlines for Delaware are as follows:

  • 1099-MISC – January 31st
  • 1099-NEC – March 31st
  • 1099-R – March 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Delaware?

The 1099 penalties for Delaware are as follows:

  • Late filing: Penalty of 5% of tax due per month, plus interest of 0.5% per month.
  • Late Payment: Penalty of 1% of tax due per month, not to exceed 25% of tax due. This is in addition to any late filing penalties that may be applied.

See the Delaware Withholding Tax FAQ for more information.

What is the responsible state agency?

Delaware Division of Revenue
Thomas Collins Building
540 S. Dupont Hwy
Dover, DE 19901
(302) 744-1085

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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