Delaware Updates W-2 & 1099 Filing Requirements for Tax Year 2022

Alec Webb
January 13, 2023

Delaware has updated its W-2 and 1099 filing requirements for Tax Year 2022.

Delaware follows EFW2 and Publication 1220 formats for electronic filing specifications for W2 & 1099 reporting. But for 1099 corrections submissions, the 1220 format specifications are not supported.

Also, reconciliation form W-3 has been replaced by form WTH-REC. Bulk Submitters must submit form WTH-REC electronically, replacing Form W-3. All filing requirements previously applicable to form W-3 have been carried over for form WTH-REC.

Recent changes to Delaware Law require additional direct reporting of 1099 forms. The Delaware Director of Revenue has waived this requirement for Tax Year 2022. Current 1099 reporting requirements remain the same for tax year 2022: report only 1099-MISC, 1099-NEC and 1099-R.

To view Delaware’s W-2 & 1099 guidance, please click here.

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Alec Webb

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