Delaware: 1099 State Filing Requirements

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

Delaware State ID Format: 
 

• 9 digits (e.g., 999999999)

Note: The state also accepts your federal EIN as the state ID.

Required Forms

Delaware requires the filing of the following 1099 forms:

• 1099-NEC
• 1099-MISC
• 1099-R

Filing Criteria and Requirements

1: If Delaware state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file 1099 forms directly with the state.

• Additional Form Required: Form WTH-REC

  • TaxBandits doesn't support filing Form WTH-REC with the state. The payer must file the form directly with the state before the deadline.

• Deadlines:

  • For Form 1099-NEC: February 02, 2026 

  • For Form 1099-MISC, R: April 1, 2026 

2: If no Delaware state tax is withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: Direct State Filing: 

  • You must file 1099 forms directly with the state.

• Additional Form Required: Not required

• Deadlines:

  • For Form 1099-NEC: February 02, 2026 

  • For Form 1099-MISC, R: April 1, 2026 

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