Do I have to file 1099s with Delaware?
The rules for tax year 2026
| Forms filed with the state | 1099-MISC, 1099-NEC and 1099-R only. Delaware Code now lists additional 1099 types, but the Director of Revenue has waived that requirement until further notice. |
| Who must file | 1099-MISC/NEC issued to Delaware residents (wherever services performed) or to nonresidents for work performed in Delaware; 1099-R only when Delaware tax is withheld. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal: file where a federal 1099-MISC (or successor form) is required. No explicit 2026 statement.30 Del. C. §1154(i)(2): information returns are required from any person "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". The FAQ says 1099-MISC/NEC reporting applies to forms issued to Delaware residents, or to nonresidents for work performed in Delaware. The FAQ answer to "Are there any changes for tax year 2025?" is "No." No 2026 statement found.Source: Delaware Code, Title 30, Chapter 11 |
| State 1099-K threshold | Not addressed on the state's pages; the federal rule applies.Source: Division of Revenue: W-2 and 1099 FAQ |
| State backup withholding | None foundNot addressed in the FAQ or 30 Del. C. ch. 11 subch. VII.Source: Delaware Code, Title 30, Chapter 11All states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed for independent contractors. The statute addresses employer wage withholding and S corporation payments for nonresident shareholders (§1158).Source: Delaware Code, Title 30, Chapter 11All states: state backup and nonresident withholding |
| Where to file | Delaware Taxpayer Portal (Transmitter Transactions, File Bulk Returns) |
| File format for tax year 2026 | Pub 1220See the specifications below. |
| Annual transmittal or reconciliation | WTH-REC (W-3), required only for EINs with Delaware withholding reported on W-2 or 1099. "For 1099 forms that don't report Delaware withholding, there is no reconciliation form."Due: January 31 for W-2 withholding. If withholding was reported on 1099-R, due with the annual 1099 data submission.Form: Division of Revenue: W-2 and 1099 FAQ |
| Due dates | Two Delaware sources disagree. 30 Del. C. §1154: all returns under the section "shall be filed with the Division of Revenue on or before January 31". The Division FAQ (modified February 20, 2026, TY2025 dates) says "Delaware due dates are the same as Federal": W-2 and 1099-NEC 2/2/2026, paper and electronic; 1099-MISC and 1099-R paper 3/2/2026, electronic 3/31/2026. No TY2026 notice found. Filing by January 31 satisfies both.Source: Division of Revenue: W-2 and 1099 FAQ |
| Combined Federal/State (CF/SF) | "Does Delaware participate in the combined Federal/State 1099 filing program? Yes, but 1099-MISC, 1099-NEC, and 1099R information is required to be submitted directly to the Delaware Division of Revenue." Nothing on IRIS.Source: Division of Revenue: W-2 and 1099 FAQ |
| Penalties | Not addressed on the state's pages; the federal rule applies.Source: Division of Revenue: W-2 and 1099 FAQ |
Some items for Delaware are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 1099-NEC and 1099-MISC forms issued to Delaware residents, or to nonresidents for work in Delaware, plus 1099-R forms showing Delaware withholding.
- Register a Delaware Taxpayer Portal account (tax.delaware.gov; help at taxportal@delaware.gov).
- Prepare a Pub 1220 file with state code 10 at B 663-664 and the state payer ID at 665-684.
- In the portal choose Transmitter Transactions, then File Bulk Returns. Optionally run File Validation, then upload and submit. Payers with 10 or fewer forms may mail paper to P.O. Box 830, Wilmington DE 19899.
- File by January 31, 2027 to meet the statute; the FAQ allows the federal dates (1099-NEC about February 1, 2027; 1099-MISC by the federal paper/electronic dates). If Delaware tax was withheld, also file WTH-REC.
File specifications and filing system
- FAQ: What are the specifications for 1099 data files?
- File W2 and 1099 documents through the Taxpayer Portal (W2 and 1099 Validation Rules)
- Filing system: Delaware Taxpayer Portal (Transmitter Transactions, File Bulk Returns)
State pages checked (5)
- https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/
- https://tax.delaware.gov/rptp/portal/faqs
- https://tax.delaware.gov/rptp/portal/faqs?1dmy&page=itsc.public.home.faqdetail&urile=wcm%3apath%3a%2Fitsc_content_en%2Fsa_business%2Fsa_faq%2Fw2_1099_faq
- https://tax.delaware.gov/rptp/wcm/connect/7eaa1cd5-71c5-414a-b6b7-e73733c0c7bc/How+to+Submit+W2s+and+1099s.pdf?MOD=AJPERES&CVID=pGExR6y
- https://delcode.delaware.gov/title30/c011/sc07/index.html
Questions people ask about Delaware
Do I have to file 1099s directly with Delaware?
It depends on the form. With Delaware withholding: Direct filing: MISC, NEC, R. Not required: all other 1099s. Without withholding: Direct filing: MISC, NEC, R. Not required: all other 1099s. 1099-MISC/NEC issued to Delaware residents (wherever services performed) or to nonresidents for work performed in Delaware; 1099-R only when Delaware tax is withheld.
Which 1099 forms does Delaware require?
1099-MISC, 1099-NEC and 1099-R only. Delaware Code now lists additional 1099 types, but the Director of Revenue has waived that requirement until further notice.
When are 1099s due in Delaware?
Two Delaware sources disagree. 30 Del. C. §1154: all returns under the section "shall be filed with the Division of Revenue on or before January 31". The Division FAQ (modified February 20, 2026, TY2025 dates) says "Delaware due dates are the same as Federal": W-2 and 1099-NEC 2/2/2026, paper and electronic; 1099-MISC and 1099-R paper 3/2/2026, electronic 3/31/2026. No TY2026 notice found. Filing by January 31 satisfies both.
How do I file 1099s with Delaware?
Identify 1099-NEC and 1099-MISC forms issued to Delaware residents, or to nonresidents for work in Delaware, plus 1099-R forms showing Delaware withholding. Register a Delaware Taxpayer Portal account (tax.delaware.gov; help at taxportal@delaware.gov). Prepare a Pub 1220 file with state code 10 at B 663-664 and the state payer ID at 665-684. In the portal choose Transmitter Transactions, then File Bulk Returns. Optionally run File Validation, then upload and submit. Payers with 10 or fewer forms may mail paper to P.O. Box 830, Wilmington DE 19899. File by January 31, 2027 to meet the statute; the FAQ allows the federal dates (1099-NEC about February 1, 2027; 1099-MISC by the federal paper/electronic dates). If Delaware tax was withheld, also file WTH-REC.
Does Delaware have its own 1099-K threshold?
Not addressed on the state's pages; the federal rule applies.
Does Delaware require withholding on payments to nonresident contractors?
Not addressed for independent contractors. The statute addresses employer wage withholding and S corporation payments for nonresident shareholders (§1158). The 50-state withholding tables show where Delaware sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Delaware adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Delaware who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.