Delaware: 1099 State Filing Requirements
3.1k views | Last modified 1/4/2024 3:20:38 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The Delaware Division of Revenue mandates the filing of 

Form 1099-NEC & Form 1099-MISC

  • If the recipient is a Delaware resident (or) work performed within Delaware.

Form 1099-R 

  • Only if Delaware tax is withheld.

TaxBandits supports the e-filing of Form 1099 with both the Federal and State of Delaware.  However, we do not support filing the ANNUAL RECONCILIATION “Form WTH-REC” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

Form 1099- (1099-NEC, 1099-MISC, 1099-R)

Form WTH-REC - Annual Reconciliation of Delaware income tax withheld) 

Due Date

The due date to file Form 1099 with Delaware is,

  • January 31 - Form 1099-NEC
  • April 01- Form 1099-MISC and 1099-R
  • January 31 - Form W3 9801

Penalty

The penalty for failing to file, filing late, or filing with an incomplete return is  5% per month, along with the interest of 0.5% per month from the original due date until you file 1099. In addition to this, 1% of unpaid taxes would be charged each month. However, the penalty will not exceed 25%.

For more information about Delaware 1099 Reporting Requirements, click here.

 

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