Delaware recently began communicating its intention to transition to the new IRIS XML format for 1099 filings. These communications were disseminated through the Taxpayer Portal; a public announcement is forthcoming. This change is driven by the IRS’s upcoming retirement of the FIRE (Filing Information Returns Electronically) system, which is being replaced exclusively by IRIS (Information Return Intake System).
Delaware plans to accept only the new IRIS XML file format for 1099 filings beginning with tax year 2026 reporting in 2027. Delaware will no longer accept TXT files that follow the FIRE Publication 1220 format. Delaware will follow the IRS schema.
Delaware also noted in its Taxpayer Portal communications that the deadline for filing all 1099 forms with Delaware has changed to January 31, starting with tax year 2026 records reported in 2027. This reflects legislative changes enacted in June of 2026 (see House Bill 296). Previously, Delaware followed the IRS deadlines for filing information returns.
For tax year 2022-2025, Delaware administratively waived the requirement to file 1099s except for 1099-MISC, 1099-NEC, and 1099-R. Delaware has not indicated whether this waiver will continue for tax year 2026 reporting in 2027.
Delaware has not yet updated its 1099 guidance to reflect these changes, which is traditionally found here and here.
