Delaware Division of Revenue Updates W-2 and 1099 FAQ

Robert Beck
January 12, 2021

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.

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Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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