DE WTH-REC - Annual Withholding Reconciliation Statement (for e-file only)

Greg Hatfield Updated by Greg Hatfield

Delaware Form WTH-REC must be e-filed by bulk filers. Do not submit a paper copy of this form to the state. This module is a template allowing the saved data to be used to create a bulk CSV file containing multiple employers with the "DE WTH-REC - CSV File Upload to Delaware Taxpayer Portal" module located directly below it in the Module Library.

When completing this module be sure to enter the Total Delaware Income Tax Paid. Also be sure that the total of the monthly tax withheld equals the Line 3 amount of tax withheld on Forms W-2 and 1099.

Notes on Importing Data:

The following will import:

  1. W-2 state income, 1099-R state distribution box, 1099-MISC state income box, 1099-NEC state income box
  2. Number of W-2s, Number of 1099-Rs and 1099-MISCs and 1099-NECs (1099-R must have DE withholding)
  3. W-2 state withholding, 1099-R state withholding, 1099-MISC state withholding, 1099-NEC state withholding

The following will import to monthly tax withheld:

  • Monthly payroll data, state withholding
  • Monthly Vendor Payment data, state withholding for 1099-MISC/1099-NEC vendors with DE as the state on the check.
Monthly 1099-R withholding must be added manually since it cannot be imported.

How did we do?

CT Form CT-W3 or CT-1096- CSV File Upload Instructions

DE WTH-REC - CSV File Upload Instructions