Table of Contents

1099 E-Filing: Delaware

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31 for Form 1099-NEC. February 28 for all other 1099s.

If the due date falls on a holiday it's the next business day.

E-filing threshold

Must E-file if more than 10

Filing options

Electronic filing

Forms to file

State requires 1099-MISC and 1099-NEC whether there was withholding or not and 1099-R if withholdings.

Required file name

Specifications do not specify a file name.

E-filing website

W-2 and 1099:     

Bulk WTH-REC (W-3):

Manual WTH-REC entry:

Submitting files

Tech support is available for online submission by email to

The duty to report 1099-MISC and 1099-NEC information to the Division of Revenue applies in the case of forms issued to Delaware residents (regardless of where services were performed) or to non-residents for work performed within Delaware. Forms 1099-R are required to be reported to Delaware in the case of any person issued a Form 1099-R on which Delaware taxes are reported as withheld.

Corrections can NOT be filed electronically.
  • Starting with TY22, Delaware form W-3 will be replaced by form WTH-REC.
  • The number assigned to your W-2/1099 file after upload  (23-####) confirms that your file was received.  Confirmation email is no longer sent when files are processed.
  • Online submission of test W-2/1099 files is no longer supported.

Registration is not currently required for online submission of annual reports of W-2/1099 data.  Online submission of WTH-REC (W-3), singly or in bulk, requires registration with the Delaware Taxpayer Portal.

Delaware Form WTH-REC (W-3) must be filed for each EIN under which Delaware withholding was reported on W-2 or 1099 forms. Please do not submit Federal form W-3 to Delaware.

 What options are available for WTH-REC (W-3) submission?

A. Currently, there are three:

  • paper – Employers and payers can file on paper.
  • online bulk submission – Bulk submitters are required to submit online.  Bulk WTH-REC submission is available through the Delaware Taxpayer Portal.
  • portal manual entry – Employers can file form WTH-REC through the Delaware Taxpayer Portal.

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