The rules
| 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. |
| Due date | Same as federal: 1099-NEC January 31; 1099-MISC and 1099-R February 28 paper / March 31 electronic (TY2025: 2/2/2026; 3/2/2026; 3/31/2026). |
| How | Delaware Taxpayer Portal (online) or magnetic media; paper accepted only for payers permitted to file federal copies on paper (10 or fewer forms). Form W-3 reconciliation only if Delaware withholding reported. |
| State 1099-K threshold | None; 1099-K is not currently required to be filed with Delaware. |
| Nonresident withholding | None on nonresident independent contractors; no state backup-withholding rule. |
- Delaware participates in CF/SF, but states that 1099-MISC, 1099-NEC and 1099-R information must still be submitted directly to the Division of Revenue.
- FAQ due-date table is for tax year 2025; DOR states Delaware due dates equal federal dates.
Questions people ask about Delaware
Do I have to file 1099s directly with Delaware?
Yes, when Delaware tax was withheld on the payment. Even without withholding, Delaware requires a direct filing in some cases. 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?
Same as federal: 1099-NEC January 31; 1099-MISC and 1099-R February 28 paper / March 31 electronic (TY2025: 2/2/2026; 3/2/2026; 3/31/2026).
How do I file 1099s with Delaware?
Delaware Taxpayer Portal (online) or magnetic media; paper accepted only for payers permitted to file federal copies on paper (10 or fewer forms). Form W-3 reconciliation only if Delaware withholding reported.
Does Delaware have its own 1099-K threshold?
None; 1099-K is not currently required to be filed with Delaware.
Does Delaware require withholding on payments to nonresident contractors?
None on nonresident independent contractors; no state backup-withholding rule.
Verified September 24, 2026 against https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.