Table of Contents

1099 E-Filing: Delaware

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31 for Form 1099-NEC. March 31 for all other 1099s.

E-filing threshold

Must E-file if more than 250

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: https://dorweb.revenue.delaware.gov/w2send/      

Bulk W-3: https://dorweb.revenue.delaware.gov/w3/

Manual W-3 entry:  https://tax.delaware.gov

Electronic filing Test Data web site:

Test submissions of W-3 data are not supported.

https://dorweb.revenue.delaware.gov/testw2send/

Submitting files

Tech support is available for online submission by email to dorsupport@delaware.gov

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.

Delaware Form 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!

For 1099 forms that don’t report Delaware withholding, there is no reconciliation form.

Options are available for W-3 submission

paper – Employers and payers can file on paper.

online file upload – Employers, payers, and bulk submitters can upload Excel files through our website.  Bulk submitters are required to submit online.

portal manual entry – Employers can file form W-3 through the Delaware Taxpayer Portal.

Registration is not currently required for online submission of annual reports of W-2/1099 or bulk W-3 data.  Portal manual entry - Online submission of single W-3 forms requires registration with the Delaware Taxpayer Portal.

Bulk submitters are required to submit form Delaware Form W-3 electronically, for each employer reported. W-3 data can be submitted in Excel files containing one record for each reconciliation form reported. The files can have any name but must have extension .xlsx or .xls. The file must not be compressed or encrypted. Please see the sample file at https://dorweb.revenue.delaware.gov/w3/WTH-REC-SAMPLE.xlsx

If you are unable to comply with any of the requirements stated here, please contact: DOR_W2_1099@delaware.gov to request a variance.

Form 4804 is no longer required for 1099 submissions

Corrections can be filed electronically.

W-2 and 1099 test submissions, at https://dorweb.revenue.delaware.gov/testw2send/. Test submissions of W-3 data are not supported.

How did we do?

1099 E-Filing: Connecticut

1099 E-Filing: District of Columbia

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