Delaware State W-2 Reporting Requirements

Does Delaware Require State W-2 Reporting?

Yes, Delaware does require state W-2 reporting.

How Must Delaware State W-2 Reporting be Filed?

Delaware accepts paper filing and e-filing.

It is mandatory to file electronically if you need to file 250 or more forms.

What are the Forms and Due Dates for Delaware State W-2 Reporting?

In addition to Form W-2, Delaware requires Form W-3Delaware Withholding Monthly and Quarterly Annual Reconciliation to be filed.

Forms W-2 and W-3 are due by January 31.

What are the W-2 penalties for Delaware?

The W-2 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 Filing Agency?

Delaware Division of Revenue
Thomas Collins Building
540 S. Dupont Hwy
Dover, DE 19901
Phone: (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

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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