This blog was last updated on March 13, 2019
Filing extended for 1099-MISC Forms reporting non-employee compensation now in line with federal calendar.
Delaware recently amended legislation pertaining to information returns, and part of this legislation advances the filing due date for 1099-MISC forms reporting non-employee compensation in Box 7. This brings the filing deadlines in line with the federal calendar.
1099-MISC forms with Box 7 checked will now be due on January 31, 2018 for Tax Year 2017, and will continue to be due on January 31 moving forward. Other 1099s, and 1099-MISC forms where Box 7 is blank, will continue to be due on March 31: for filing year 2018, these forms will be due on April 2 (due to March 31 falling on a weekend).
To review this update, please visit the Delaware W-2 and 1099 FAQ website.