Delaware 1099-NEC Filing Requirements, Tax Year 2026
What Delaware requires from businesses filing 1099-NEC (Nonemployee compensation) 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-NEC 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-NEC; a separate state submission is required.
Delaware requires direct filing of 1099-NEC for Delaware residents (regardless of where services were performed) and nonresidents for work performed in Delaware, in addition to the federal submission.
In its September 10, 2026 notice, Delaware DOR announced that 1099 file uploads will move to XML using IRS IRIS schemas, with TXT uploads disabled. Continue uploading through the Delaware Taxpayer Portal. The notice states that 1099 submissions are due by January 31. The DOR notice dated September 10, 2026 says "Beginning next year (2026)," so the exact Delaware TXT cutoff and first applicable filing year remain unconfirmed. The linked IRS announcement gives November 19, 2026 at 3 p.m. ET as the final FIRE filing date and requires IRIS for tax year 2026 returns filed in 2027. Delaware's public FAQ still describes Publication 1220 and March deadlines for tax year 2025 filed in 2026. Use the announced XML requirement and January 31 deadline for planning; confirm Delaware's cutover, first applicable filing year, and weekend/holiday adjustment before filing.
References: IRS IRIS schemas and business rules; IRS FIRE retirement announcement; Delaware public FAQ, currently conflicting.
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. Bulk submitters are required to submit electronically. |
| DOR notice: confirm cutover year and deadline applicability |
The DOR notice dated September 10, 2026 says "Beginning next year (2026)," so the exact Delaware TXT cutoff and first applicable filing year remain unconfirmed. The linked IRS announcement gives November 19, 2026 at 3 p.m. ET as the final FIRE filing date and requires IRIS for tax year 2026 returns filed in 2027. Delaware's public FAQ still describes Publication 1220 and March deadlines for tax year 2025 filed in 2026. Use the announced XML requirement and January 31 deadline for planning; confirm Delaware's cutover, first applicable filing year, and weekend/holiday adjustment before filing. |
Deadlines and extensions
Accepted format
Iris
XML using IRS IRIS schemas, uploaded through the Delaware Taxpayer Portal (https://tax.delaware.gov). DOR announced TXT retirement in its September 10, 2026 notice. Exact Delaware cutover date and first applicable filing year remain unconfirmed; see caveat.
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-NEC for tax year 2026?
Does Delaware participate in the CF/SF program?
What is the Delaware 1099-NEC filing deadline for tax year 2026?
What format does Delaware accept for 1099-NEC?
Do I need to file 1099-NEC with Delaware if I also filed federally?
What happens if I miss the Delaware 1099-NEC 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”
“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.”
“The Schema and Business Rules package will be made available in the Secure Object Repository (SOR).”
“Nov. 19, 2026, at 3 p.m. ET: Last day to file information returns through the FIRE system.”
“Paper – Paper is accepted only for those employers/payers which are permitted to submit corresponding Federal information on paper, 10 W2s/1099Rs or less.”
Additional notes
Delaware participates in the IRS Combined Federal/State Filing Program, but requires direct submission of 1099-MISC and 1099-NEC for Delaware residents or services performed in Delaware, and 1099-R when Delaware tax was withheld. The existing waiver for additional 1099 types remains recorded separately.
In its September 10, 2026 notice, Delaware DOR announced that 1099 file uploads will move to XML using IRS IRIS schemas, with TXT uploads disabled. Continue uploading through the Delaware Taxpayer Portal. The notice states that 1099 submissions are due by January 31. The DOR notice dated September 10, 2026 says "Beginning next year (2026)," so the exact Delaware TXT cutoff and first applicable filing year remain unconfirmed. The linked IRS announcement gives November 19, 2026 at 3 p.m. ET as the final FIRE filing date and requires IRIS for tax year 2026 returns filed in 2027. Delaware's public FAQ still describes Publication 1220 and March deadlines for tax year 2025 filed in 2026. Use the announced XML requirement and January 31 deadline for planning; confirm Delaware's cutover, first applicable filing year, and weekend/holiday adjustment before filing.
References: IRS IRIS schemas and business rules; IRS FIRE retirement announcement; Delaware public FAQ, currently conflicting.
Form WTH-REC reconciliation is required for each EIN reporting Delaware withholding. The notice addresses 1099 upload format and does not explicitly change paper-filing eligibility.
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.
Spotted something out of date? [email protected].