1099 deadline
1099-NEC: February 2, 2026; 1099-MISC and 1099-R: March 31, 2026.
Delaware Filing Guide
Delaware 1099 State Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Delaware.
DE
Delaware
1099 State Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Delaware require?
1099-MISC1099-NEC1099-R
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
2. FILING DEADLINES
Delaware e-filing deadlines
1099-NEC: February 2, 2026; 1099-MISC and 1099-R: March 31, 2026.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Annual withholding reconciliation/transmittal required; see Delaware Division of Revenue instructions.
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Delaware electronic filing rules
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
Additional filing requirements
Annual withholding reconciliation/transmittal required; see Delaware Division of Revenue instructions.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Delaware filing FAQs
1. What information returns does Delaware require?
1099-MISC, 1099-NEC, 1099-R. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the Delaware 1099 filing deadline for the 2026 filing season?
1099-NEC: February 2, 2026; 1099-MISC and 1099-R: March 31, 2026.
3. Is W-2 filing required in Delaware?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for Delaware?
February 2, 2026
5. Does Delaware require an additional reconciliation or transmittal form?
Annual withholding reconciliation/transmittal required; see Delaware Division of Revenue instructions.
6. What are the electronic filing rules for Delaware?
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
7. What happens if a filer submits late in Delaware?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for Delaware?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does Delaware require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Delaware?
This state is not in the current EfileNoot direct state-payroll filing set. Employer registration, unemployment, paid-leave, and other state workforce filings may still apply and should be handled through the state agency workflow.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Delaware?
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