Delaware: 1099 State Filing Requirements
3.3k views |Last modified 9/9/2024 4:06:09 AM EST | Added by TaxBandits Team

The State of Delaware mandates filing Form 1099 with the state agency under the following conditions:

Requirements
The Delaware Division of Revenue mandates the filing of the 1099 Forms:

• Filing of 1099-NEC & Form 1099-MISC:  Required if the recipient is a Delaware resident (or) work performed with Delaware.
• Filing of 1099-R: Required only if Delaware tax is withheld.

Required Forms
Delaware requires the filing of the following 1099 forms:

• 1099-NEC
• 1099-MISC
• 1099-R

Threshold
Delaware does not have a specific payment threshold for reporting Form 1099. Reporting requirements in the state follow the federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. 

Additional Requirements
Delaware requires the following Withholding Tax Form along with your 1099:

Form WTH-REC (Annual Reconciliation of Delaware income tax withheld) must be filed along with the respective 1099 forms.

• Electronic filing: You need to attach WTH-REC with 1099s.
• Paper filing: You must send Form WTH-REC and 1096 along with Form 1099.

Note: TaxBandits do not support filing "Form WTH-REC" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The due date for filing Form 1099-NEC with Delaware State is January 31, and Form 1099-MISC and 1099-R are due by April 1. 

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

For more information about Delaware 1099 filing requirements, click here.