TaxBandits Knowledge Base

Delaware - W2 State Filing Requirements

The Delaware Division of Revenue mandates the filing of W2 Forms only if there is a state tax withholding. TaxBandits supports the filing of Form W2 with both the SSA and the State of Delaware.

However, we do not support filing Reconciliation "Form W-3” with the state, and the employer is responsible for filing the reconciliation form before the deadline.

What to be filed

Form W-2 - Wage and Tax Statements
Form WTH-REC - Annual Reconciliation Of Delaware Income Tax Withheld.

Due Date

The due date to file Form W-2 with Delaware is January 31.

Penalty

A penalty of 5% per month, plus interest of 1.5% per month from the original due date until paid. In addition to the above penalties and interest, an additional penalty of 1% per month (not to exceed 25%) is imposed for failure to pay.

Mailing Address

If you withheld taxes, mail your Form W2 along with W-3 to the following address:

The state of Delaware,
Division of Revenue,
P.O. Box 830,
Wilmington, DE 19899.