Delaware 1099 Filing Requirements
More than 10 W-2/1099 forms must use the Delaware Taxpayer Portal — paper accepted only when 10 or fewer.
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
CF/SF satisfies | Federal e-file deadline | View detail → |
|
1099-MISC
Miscellaneous information
|
Direct state filing | March 31 | View detail → |
|
1099-NEC
Nonemployee compensation
|
Direct state filing | March 31 | View detail → |
General notes
Delaware participates in the IRS Combined Federal/State Filing Program (CF/SF), but 1099-MISC, 1099-NEC, and 1099-R must still be filed directly with the Delaware Division of Revenue. Delaware accepts direct submissions through the Delaware Taxpayer Portal at https://tax.delaware.gov in IRS Publication 1220 format. The 1099 reporting duty applies to forms issued to Delaware residents (regardless of where services were performed) and to non-residents for work performed within Delaware; 1099-R is required whenever Delaware tax was withheld. Filers submitting more than 10 W-2/1099-R forms must file electronically. Tax year 2025 (filed in 2026) deadlines: W-2 by February 2, 2026; 1099-NEC, 1099-MISC, and 1099-R by March 2 (paper) or March 31 (electronic). Form WTH-REC (W-3) reconciliation is required whenever Delaware tax was withheld.
Penalties
Delaware Code Title 30 Chapter 11 (Personal Income Tax, Subchapter VII Withholding) governs employer/payer information return obligations. Specific late-filing or non-compliance penalty schedules for 1099 information returns are not enumerated in the W-2/1099 FAQ; standard Title 30 withholding penalties under §§ 1175-1182 apply. Filers who fail to e-file when required (>10 forms) should expect rejection of paper submissions and potential penalty under general Title 30 enforcement provisions.