Delaware has released its “W-2 and 1099 Form FAQs” for tax year 2023. This website provides direction on specifications and filing processes for W-2 and 1099s to be filed with Delaware.
Delaware follows the federal standard for reporting thresholds that require electronic filing of tax information returns. As the federal government has lowered its electronic filing threshold from 250 to 10 forms, Delaware has followed suits. Those parties that issue ten or more W-2s or 1099s must file those forms electronically with Delaware.
In addition, Delaware’s Division of Taxation has again delayed reporting requirements for 1099s other than the 1099-MISC, -NEC, and -R. At present, only 1099-MISC, -NEC, and -R need be reported to Delaware.
There were no other changes to the filing direction or specifications.
To review the FAQs, follow this link.
