TaxBandits Knowledge Base

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)
   

Required Forms

Delaware requires the filing of the following 1099 forms:

• 1099-NEC
• 1099-MISC
• 1099-R

Filing Criteria and Requirements

Criteria 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: January 31, 2025 

  • For Form 1099-MISC, R: April 1, 2025 

Criteria 2: If no Delaware state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method:

  • CF/SF program: For Form 1099-NEC

    • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

    • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

  • Direct State Filing: For Form 1099-MISC, R

    • You must file 1099 forms directly with the state.

• Additional Form Required: Not required

• Deadlines:

  • For Form 1099-NEC: January 31, 2025 

  • For Form 1099-MISC, R: April 1, 2025 

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