TaxBandits Knowledge Base

Delaware - W2 State Filing Requirements

The state requires the filing of Form W-2 if wages were paid to Delaware employees or if income tax was withheld during the year.

Delaware State ID Format: 
 

• 9 digits (e.g., 999999999)
   

Filing Criteria and Requirements

Criteria 1: If there is any Delaware state tax withheld

• Filing Method: Direct State Filing

  • You must file a W-2 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.

• Deadline: January 31, 2025

Criteria 2: If there is no Delaware state tax withheld

• Filing Method: Direct State Filing

  • You must file a W-2 directly with the state.

• Additional Form Required: Not required

• Deadline: January 31, 2025

For more information about Delaware W-2 filing requirements, click here.