Delaware’s Division of Revenue recently updated it’s W-2 and 1099 FAQ which covers a variety of topics and questions about filing forms W-2 and 1099 series forms with Delaware. A few notable changes were found and are detailed below.
• Form 4804 is no longer required for 1099 submissions to the state that do not report Delaware withholding
• Two options with a third coming soon are presented for W-3 submission
o Paper and online filing
o Starting in January, Delaware W-3 forms will be able to be filed through the Delaware Taxpayer Portal
• Delaware W-3 files can be submitted in CSV files containing 1 record for each W-3 reported. Sample files available here.
• It is possible for multiple Delaware W-3s to be submitted for the same employer/payer.
o Paper W-3s should be submitted with paper W-2 and 1099-R forms (or other forms reporting Delaware withholding)
• A filing portal for bulk W-3 filing has been added, and the forms can be mailed to the same address as W-2 and 1099 submissions.
To view the full FAQ, click here.