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Delaware 1099 Filing Requirements

Stay compliant with Delaware's 1099 filing requirements by understanding the required forms, reporting thresholds, submission methods, and deadlines. Ensure accurate and timely filing for:

1099-NEC

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more in payments
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	January 31, 2025	January 31, 2025

1099-MISC

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more in payments
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-B

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	All Amounts
Filing Method	CF/SF (Combined Federal/State Filing)	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-DIV

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more, except $600 or more for liquidations
Filing Method	CF/SF (Combined Federal/State Filing)	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-G

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	CF/SF (Combined Federal/State Filing)	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-INT

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	CF/SF (Combined Federal/State Filing)	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-K

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$600 or more for third-party network transactions. All amounts for payment card transactions.
Filing Method	CF/SF (Combined Federal/State Filing)	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-OID

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	CF/SF (Combined Federal/State Filing)	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

1099-R

	Delaware State Tax is Withheld	Delaware State Tax is not Withheld
Taxes / Payments	More than $0 in taxes	$10 or more in payments
Filing Method	Direct Filing	CF/SF (Combined Federal/State Filing)
Additional Form	Annual Reconciliation Form WTH-REC	Not Required
Due Date	March 31, 2025	March 31, 2025

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Who Needs to File 1099 Forms in Delaware?

Businesses operating in Delaware that withhold state income tax are required to file 1099 forms for the 2024 tax year. This rule applies to all businesses, regardless of size—from small companies to large enterprises. Filing accurately and on time ensures compliance with Delaware state regulations and prevents penalties

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Frequently Asked Questions

1. What forms are required for Delaware state tax filing?

Delaware requires businesses to file various 1099 forms with state income tax withholding, including 1099-NEC, 1099-MISC, 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-OID and 1099-R.

2. Is Form WTH-REC required for Delaware state filing?

Yes, Form WTH-REC is required for Delaware state filing. Employers must submit this form annually by January 31 to reconcile withheld Delaware income tax. It should include copies of all W-2 and 1099 forms. Employers who file electronically for federal purposes are also required to e-file with Delaware. Failure to comply may lead to penalties.

3. Who is required to file 1099 forms with Delaware?

Any business that withholds Delaware state income tax on payments to individuals or entities must file the appropriate 1099 forms with the Delaware Division of Revenue. This includes payments for non-employee compensation, rent, royalties, and other qualifying transactions. Meeting these filing requirements helps maintain accurate tax records and avoids penalties for non-compliance.

4. What are the Delaware 1099 filing deadlines for the 2024 tax year?

The deadlines for filing 1099 forms with Delaware vary depending on the type of form and the filing method:

Form 1099-NEC:

Form 1099-NEC must be submitted by January 31, 2025

Form 1099-MISC, 1099-R and Other 1099 Forms:

All other 1099 forms must be submitted by March 31, 2025

Note: If a deadline falls on a weekend or federal holiday, the due date shifts to the next business day.

5. What happens if I miss the Delaware 1099 filing deadline?

If you miss the Delaware 1099 filing deadline, you will be subject to a penalty of 5% per month, along with interest of 0.5% per month, calculated from the original due date until the payment is made. Additionally, a penalty of 1% per month (up to a maximum of 25%) will be imposed for failure to pay, in whole or in part, the tax liability shown on the return, even if it is filed late.

6. Where do I mail Delaware 1099 forms?

Mail your paper forms (Form 1099, and WTH-REC) to:

Mailing Address:

State of Delaware Division of Revenue
P.O. Box 830
Wilmington, DE 19899

Make sure all forms are complete and accurate before mailing to prevent delays or penalties.

Note: The IRS recommends e-filing for a fast, secure and more convenient experience.

About TaxZerone®

TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.

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