Delaware Tax Year 2026

Delaware 1099-INT Filing Requirements, Tax Year 2026

What Delaware requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 29, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers Delaware.
Deadline Federal e-file deadline Pending verification See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty Delaware Code Title 30 Chapter 11 (Personal Income Tax, Subchapter VII Withholding) governs employer/payer information return obligations. See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Delaware's 1099-INT reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Delaware under CF/SF.

Delaware does not currently require a separate state filing of Form 1099-INT. Delaware participates in the IRS Combined Federal/State Filing Program (CF/SF), and Delaware's W-2/1099 FAQ confirms that only 1099-MISC, 1099-NEC, and 1099-R must be filed directly with the Division of Revenue. The Director of Revenue has waived the broader 1099 reporting requirement that would otherwise apply under recent changes to the Delaware Code.

Deadlines and extensions

Filing deadline
Federal e-file deadline Pending verification
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Delaware for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies Delaware's 1099-INT requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-INT records to Delaware automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

Online submission of W-2/1099 data and WTH-REC (W-3), singly or in bulk, requires registration with the Delaware Taxpayer Portal at https://tax.delaware.gov.

Late-filing penalties

Delaware penalty overview

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.

Frequently asked questions

Does Delaware require filing of 1099-INT for tax year 2026?

Delaware accepts 1099-INT through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does Delaware participate in the CF/SF program?

Partially. Delaware accepts CF/SF for some 1099 form types but requires direct filing for others.

What is the Delaware 1099-INT filing deadline for tax year 2026?

BoomTax is still verifying the tax year 2026 deadline. Check with Delaware directly for the current due date.

What format does Delaware accept for 1099-INT?

Because CF/SF filing satisfies Delaware, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-INT with Delaware if I also filed federally?

Generally no. Federal filing through CF/SF satisfies Delaware's 1099-INT requirement, so a separate state filing is typically not needed.

What happens if I miss the Delaware 1099-INT deadline?

Delaware Code Title 30 Chapter 11 (Personal Income Tax, Subchapter VII Withholding) governs employer/payer information return obligations. See the full penalty details below for the complete schedule.

How do I register to file with Delaware?

Online submission of W-2/1099 data and WTH-REC (W-3), singly or in bulk, requires registration with the Delaware Taxpayer Portal at https://tax. See the registration section above for the full requirements.

Source citations

Verified from 1 primary source
“- Delaware requires direct state filing of 1099-MISC forms even though they participate in the Combined Federal/State Filing Program - The filing requirement is based on recipient residency (Delaware residents) or work location (work performed in Delaware), not on whether withholding occurred - The official FAQ specifically states the requirement applies "regardless of where services were performed" for Delaware residents - No exception is provided for forms without withholding”
Apr 23, 2026 https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/

Additional 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.

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