Stay compliant with Delaware 1099 state filing requirements with 1099Online. Get built-in validations, bulk data import options, electronic recipient copy delivery, and secure eFiling in a single platform.
Delaware is a rolling conformity state, meaning it automatically adopts changes to federal tax law. However, with the enactment of HB 255, Delaware decoupled from OBBBA's 100% bonus depreciation rules and the 100% special depreciation allowance for Qualified Production Property For Research and Experimental (R&E) expenditures, Delaware conforms to the federal taxable income except for the decoupled OBBBA provisions. These changes affect income tax calculations and do not alter Delaware's 1099 reporting or direct filing requirements.
Delaware participates in the IRS Combined Federal/State Filing (CF/SF) program. Even so, 3 specific 1099 forms, Forms 1099-MISC, 1099-NEC, and 1099-R, require direct filing with the Delaware Division of Revenue. The filing obligation depends on the recipient's residency status and where the services were performed.
Nonemployee Compensation. Required for Delaware residents and for nonresidents paid for services performed in Delaware.
Miscellaneous Income. Required for Delaware residents and for nonresidents paid for work performed in Delaware.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Required when Delaware income tax was withheld.
Varies by form type. Does not require separate state filing and can be filed through the CF/SF program.
Delaware participates in the IRS Combined Federal/State Filing (CF/SF) program for most 1099 forms. For a few specific forms, direct filing with the Delaware Division of Revenue is still required. If you are filing more than 10 returns, it must be done electronically.
| Form | CF/SF Participation | Direct State Filing |
|---|---|---|
| Form 1099-NEC | Yes | Yes, for Delaware residents or nonresidents paid for services performed in Delaware |
| Form 1099-MISC | Yes | Yes, for Delaware residents or nonresidents paid for services performed in Delaware |
| Form 1099-R | Yes | Yes, when Delaware income tax was withheld |
| All Other 1099 Forms | Yes, if supported by IRS CF/SF | No direct filing is required while the Director of Revenue's waiver remains in effect |
Filers submitting more than 10 Delaware returns must file electronically.
Delaware follows federal due dates. Recipient copies are due February 1, 2027, since January 31, 2027 falls on a Sunday. February 28, 2027 also falls on a Sunday, moving the paper filing deadline to March 1, 2027.
| Form Type | Withholding Condition | State Income Threshold | Filing Method | Due Date |
|---|---|---|---|---|
| Form 1099-NEC | Delaware income tax withheld | Any amount | Direct state filing with Form WTH-REC required | March 1, 2027 (paper) / March 31, 2027 (electronic) |
| Form 1099-NEC | No Delaware income tax withheld | Federal reporting threshold applies | Direct state filing | March 1, 2027 (paper) / March 31, 2027 (electronic) |
| Form 1099-MISC | Delaware income tax withheld | Any amount | Direct state filing with Form WTH-REC required | March 1, 2027 (paper) / March 31, 2027 (electronic) |
| Form 1099-MISC | No Delaware income tax withheld | Federal reporting threshold applies | Direct state filing | March 1, 2027 (paper) / March 31, 2027 (electronic) |
| Form 1099-R | Delaware income tax withheld | Any amount | Direct state filing with Form WTH-REC required | March 1, 2027 (paper) / March 31, 2027 (electronic) |
Form WTH-REC is Delaware's annual reconciliation form for withholding. When Delaware withholding is reported on W-2 or 1099 forms, payers must file it with the Division of Revenue. You can file the form online through the Delaware Taxpayer Portal.
The form reports the total Delaware wages or remuneration, total W-2 and 1099 count, Delaware income tax withheld, and Delaware income tax paid.
Required when Delaware withholding is reported on W-2 or 1099 forms under an EIN.
Not required for 1099 forms that do not report Delaware withholding.
1099Online helps prepare and submit required Delaware reconciliation details with supported state filings.
Any payers, including businesses, government agencies, financial institutions, and other payers that issue reportable 1099 payments to a Delaware resident and meet Delaware filing requirements must file directly with the Delaware Division of Revenue, regardless of where the services were performed. The same applies to nonresidents paid for services performed in Delaware.
To file 1099 forms with Delaware, you need standard payer and recipient details plus certain Delaware-specific information.
Include the payer's Delaware withholding account number or state payer identification details whenever Delaware withholding or state income information is reported on the form.
Report the Delaware-source payment amount, resident payment amount, or retirement distribution amount.
Report the total Delaware income tax withheld from the recipient's payment or distribution, if any.
For Forms 1099-NEC and 1099-MISC, confirm whether the recipient is a Delaware resident or whether the services were performed in Delaware, as this determines the direct filing obligation.
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
Yes. Delaware participates in CF/SF, but Forms 1099-NEC, 1099-MISC, and 1099-R that are subject to Delaware's direct filing requirements must still be filed directly with the Delaware Division of Revenue.
Direct filing applies to Forms 1099-NEC and 1099-MISC for Delaware residents or nonresidents paid for Delaware work, and to Form 1099-R when Delaware income tax was withheld.
No. Form WTH-REC is required only for each EIN under which Delaware withholding was reported. It is not required for 1099 forms that report no Delaware withholding.
Filers submitting more than 10 forms must file electronically. Paper filing is only available for those submitting 10 or fewer W-2s or 1099s.
Late withholding returns are subject to a 5% monthly penalty plus 0.5% monthly interest, and an additional 1% monthly failure-to-pay penalty may apply, up to 25%.
Delaware does not currently support corrections through the standard IRS Publication 1220 correction specifications. Corrected 1099 filings need to be handled separately outside the standard electronic correction process.
Yes. 1099Online supports corrected 1099 filings for federal and supported state submissions.
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