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?

• 1099-NEC
• 1099-MISC
• 1099-R

In addition to Forms 1099, Delaware requires Form W-3, Annual 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. Paper filing is only allowed for filers that are permitted to paper file federally. The IRS recently lowered the paper filing threshold to 10 forms in aggregate.

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

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

What about other states?

Alabama	Florida	Louisiana	Nebraska	Oklahoma	Vermont
Alaska	Georgia	Maine	Nevada	Oregon	Virginia
Arizona	Hawaii	Maryland	New Hampshire	Pennsylvania	Washington
Arkansas	Idaho	Massachusetts	New Jersey	Rhode Island	West Virginia
California	Illinois	Michigan	New Mexico	South Carolina	Wisconsin
Colorado	Indiana	Minnesota	New York	South Dakota	Wyoming
Connecticut	Iowa	Mississippi	North Carolina	Tennessee
Delaware	Kansas	Missouri	North Dakota	Texas
District of Columbia	Kentucky	Montana	Ohio	Utah

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