Delaware: 1099 State Filing Requirements
2.9k views | Last modified 3/27/2023 2:28:39 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 W3 9801” 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 W3 9801- Annual Reconciliation Of Delaware Income Tax Withheld.

Due Date

The due date to file Form 1099 with Delaware is,

  • March 31 - Form 1099 (NEC, MISC, R)
  • January 31 - Form W3 9801


The penalty for failing to file, filing late, or filing with an incomplete return is $100 for each month. It varies for each month. The maximum penalty is $500.


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