Delaware

January 31 (1099-NEC)

March 31

In one place, the Delaware website states, "The duty to report 1099-MISC information to the Division of Revenue applies in the case of Forms 1099-MISC issued to persons resident in Delaware or to nonresidents of Delaware for work performed within Delaware. Forms 1099-R are required to be reported to Delaware in the case of any person issued a Form 1099-R on which Delaware taxes are reported as withheld." Elsewhere, it states, "Form W-3 should also be used for 1099-R or any other 1099 reports that include Delaware withholding." The previous statement refers to the Delaware reconciliation form, but to ensure complete and accurate information, we use it to validate our logic for direct filing all forms that have state withholding and are not eligible for filing through the IRS Combined Federal/State Filing Program.

Beginning with tax year 2022, the WTH-REC replaces the W-3. Bulk submitters are required to submit the WHT-REC form electronically.

The number assigned to your 1099 file after upload (23-####) confirms that your file was received. A confirmation email is no longer sent when files are processed.

Questions can be submitted to: DOR_W2_1099@delaware.gov.