Delaware mandates the submission of Form W-2 for tax year 2023 even if state income taxes were not withheld.

The deadline for filing Form W-2 with Delaware is January 31st.

Yes! Delaware mandates submitting Form 1099-NEC and Form 1099-MISC if the person getting the payment lives in Delaware or if the work is done in Delaware. However, you only have to file 1099-R if Delaware taxes were taken out.

The filing deadline for Delaware Form 1099-NEC is January 31, 2024, while the deadline for Delaware Form 1099-MISC, and 1099-R is 31st March 2024.

Absolutely! You have the option to electronically file your 1099 forms with the State of Delaware.

• 1099-NEC
• 1099-MISC
• 1099-R
• 1099-B

You can electronically file W-2 forms with Delaware. It's mandatory to eFile W-2s to the state when filing 25 or more W-2s.

If you choose to eFile your W-2 Forms, Tax1099 can help you with filing Form W-2 as well as take care of the additional form required i.e. WTH-REC.

If you file 250 or fewer forms, the state will only accept paper copies of 1099 or W-2 forms. When filing more than 250 forms, you must do so electronically. Tax1099 can assist you in filing these forms electronically.

If you submit W-2s on paper, including Forms WTH-REC. and W-3c and mail them to the address below:

State of Delaware

Division of Revenue

P.O. Box 830,

Wilmington, DE 19899

The following situations will result in penalties imposed by the State of Delaware:

Type of Penalty	Late Filing Penalty	Late Payment of Taxes
Late Filing Penalty	A penalty of 5% will be applied each month, with an additional interest of 1.5% per month, until the return is filed.	-
Late Payment of Taxes	In addition to the late filing penalty, a penalty of 1% on unpaid taxes will be charged. However, the penalty will not exceed 25% of the total unpaid taxes.	A penalty of 1% will be applied on unpaid taxes. The penalty is capped at 25% of the total unpaid taxes.