Delaware 1099-MISC Filing Requirements, Tax Year 2026
What Delaware requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Delaware requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Delaware requirement for 1099-MISC; a separate state submission is required.
Delaware requires 1099-MISC to be filed directly with the Division of Revenue, even though Delaware participates in the Combined Federal/State Filing Program. The reporting duty applies to 1099-MISC forms issued to Delaware residents (regardless of where services were performed) and to non-residents for work performed within Delaware. Filings are uploaded to the Delaware Taxpayer Portal in IRS Publication 1220 format. For tax year 2025 (filed in 2026), the electronic deadline is March 31, 2026 and the paper deadline is March 2, 2026. Filers submitting more than 10 forms must file electronically.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing for more than 10 forms |
Filers submitting more than 10 W-2/1099-R forms must use the Delaware Taxpayer Portal — paper is permitted only for those allowed to submit the corresponding federal information on paper (10 or fewer forms). Bulk submitters are required to submit electronically. |
| WTH-REC reconciliation required only when Delaware tax was withheld |
If Delaware income tax was withheld on a 1099-MISC payment, Form WTH-REC (W-3) must accompany the 1099 submission. With no Delaware withholding, no reconciliation form is required. |
Deadlines and extensions
Accepted format
Fire
Filed directly with the Delaware Division of Revenue via the Delaware Taxpayer Portal (https://tax.delaware.gov) using the IRS Publication 1220 specification. Paper accepted only for filers with 10 or fewer forms.
Filing portal: Delaware Taxpayer Portal (https://tax.delaware.gov)
Transmittal form required: WTH-REC (Annual Reconciliation of Delaware Income Tax Withheld) — Delaware's W-3 equivalent
E-file threshold: 11 or more forms must be e-filed.
More than 10 W-2/1099 forms must use the Delaware Taxpayer Portal — paper accepted only when 10 or fewer.
Registration
Registration required: Yes
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-MISC for tax year 2026?
Does Delaware participate in the CF/SF program?
What is the Delaware 1099-MISC filing deadline for tax year 2026?
What format does Delaware accept for 1099-MISC?
Do I need to file 1099-MISC with Delaware if I also filed federally?
What happens if I miss the Delaware 1099-MISC deadline?
How do I register to file with Delaware?
Source citations
“- 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”
“Delaware participates in the Combined Federal / State Filing Program, but Delaware taxpayers must still file 1099-MISC and 1099-R forms directly with the Delaware Division of Revenue.”
“Q. What are the due dates for tax year 2025? A. Delaware due dates are the same as Federal. Form type Paper Electronic ... 1099-NEC 1099-MISC 3/2/2026 3/31/2026 1099-R”
“Q. What are the specifications for 1099 data files? A. Delaware follows the IRS Pub 1220 specifications.”
“Making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required ... shall also file with the Division of Revenue information returns with respect to each such individual to whom such federal forms are required to be issued.”
“Paper – Paper is accepted only for those employers/payers which are permitted to submit corresponding Federal information on paper, 10 W2s/1099Rs or less.”
“For 1099 forms that don’t report Delaware withholding, there is no reconciliation form.”
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.
Scope: Original 1099 filings with no Delaware state income tax withheld. State agencies revise rules without notice; verify with the Delaware state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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