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Note: Employers in Delaware are required to file W-2 forms for all employees, regardless of whether state income tax was withheld. If Delaware state tax was withheld, you must also submit Form WTH-REC (Annual Reconciliation) along with your W-2 forms.

Filing Requirement

W-2 Filing Requirements by Delaware State

Complete Your W-2 Filings with Ease and Stay Compliant with Delaware’s State Requirements

Form W-2

Wages paid to employees and taxes withheld by them.

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Form WTH-REC (Reconciliation)

This form is required if Delaware state tax was withheld. It reports the total income taxes withheld and remitted to the state.

State Filing Deadlines

W-2 Filing Deadlines for Delaware State

W-2 Recipient Copy Distribution Deadline January 31, 2025
W-2 e-Filing Deadline with Delaware State January 31, 2025

Filing Information 

Information Required to File W-2 with Delaware

Category Details
Employer Information Employer Identification Number (EIN) Your unique nine-digit identifier assigned by the IRS to your business.
Business Name and Address Enter your legal business name and physical business address.
Employee Information Employee's Name Full legal name of the employee as it appears on their Social Security card.
Employee's Social Security Number (SSN) A unique nine-digit number assigned by the Social Security Administration.
Employee's Address Current mailing address of the employee.
Wage and Tax Information Total Wages Paid Total amount of taxable wages, tips, and other compensation paid to the employee throughout the year.
Federal Income Tax Withheld Total federal income tax withheld from the employee’s wages.
Social Security Wages and Tax Withheld Total wages subject to Social Security tax and the amount withheld.
Medicare Wages and Tax Withheld Total wages subject to Medicare tax and the amount withheld.
State Income Tax Withheld Total amount of Delaware state income tax withheld from the employee’s wages.
State-Specific Information Delaware State Tax Withholding Indicate if Delaware state tax was withheld. If so, you will need to file Form WTH-REC (Reconciliation) along with Form W-2.
Ready to e-file W-2 forms with the State of Delaware?
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Why Choose Us?

File W-2 Forms with the Most Trusted State Filing Solution

Delaware has its own state requirements for W-2 filings, and Tax1099 is here to help you navigate these requirements with ease and efficiency, reduce the risk of errors and ensure timely submissions.

Accuracy Checks
Accuracy Checks

Tax1099 automatically checks your data for errors, such as missing information or incorrect number of digits (in case of TINs), to ensure your filings are accurate. This helps prevent potential penalties and late fees by catching mistakes before submission.

AI Tax Assistance
Data Collection

Tax1099 simplifies data collection by integrating with accounting software and managing W-9 forms. This ensures all necessary data for Delaware filings is gathered, organized, and ready for submission.

eFiling
State-specific Compliance

When you file federal forms, Tax1099 reminds you to file with the state as well, ensuring no forms are missed. It helps you stay on top of Delaware state filings, so you can complete everything required without overlooking any important forms.

Real-Time-Updates
Real-time Updates

Tax1099 provides real-time updates on your filings, keeping you informed about submission progress, actions taken, and next steps. This ensures timely and accurate submissions without surprises.

Quick and Flexible Reporting
Quick and Flexible Reporting

The easy-to-navigate interface simplifies your state filing process, even for users without any prior experience. The platform offers clear instructions for each field, providing a step-by-step guide, reducing confusion and errors. You also have the flexibility to reschedule dates or update information at no additional cost before you transmit.

Bulk Filing Capabilities
Bulk Filing Capabilities

Tax1099 makes bulk filing simple. Whether you’re filing for multiple entities or a large number of employees, you can upload large datasets at once, saving time and reducing the hassle of filing individually.

Secure eFiling
Secure eFiling

Effortlessly file W2 forms with confidence through a secure, two-factor authenticated platform with 256-bit bank-grade security standards, TIN masking, and robust authentication procedures.

USPS Address Validation
USPS Address Validation

We validate employee addresses to ensure forms are delivered correctly. It helps in maintaining compliance and minimizes the costs associated with re-sending forms due to incorrect addresses.

How to File?

File W-2 forms with the SSA and Delaware State using Tax1099

Start by logging in to your Tax1099 account. If you don't have one, create an account to get started.

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Most Cost-effective Solution for W-2 State Filings

Tax1099 offers the lowest pricing in the industry, starting from as low as $0.99 per W-2 form.

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The CFSFP Combined Federal State Filing Program allows parts of your federal eFile to be transmitted to the state at no extra charge. Non-participating states must receive a direct file. Learn more about state filing here.

Looking for a fast, secure, and reliable way to file W2 forms for Delaware?

Tax1099 allows you to eFile your W2 forms with confidence, ensuring compliance with both federal and state requirements.

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FAQ

Get Answers to Your Queries

Yes, employers in Delaware are required to file W-2 forms for all employees, regardless of whether state income tax was withheld.

Yes, if Delaware state income tax was withheld, employers must also submit Form WTH-REC (Annual Reconciliation) along with the W-2 forms.

Form WTH-REC is the Annual Reconciliation used to report the total income taxes withheld from employees and remitted to the state. It is also used to claim an overpayment refund or pay if the taxes are underpaid.

The filing deadline for Delaware for Forms W-2 and WTH-REC is January 31st. If this date falls on a weekend or federal holiday, the next business day becomes the deadline.

Late Filing Penalty

  • If you miss the deadline for filing your W-2 forms, Delaware will impose a penalty of 5% per month, along with 1.5% interest per month, until the forms are filed.

Late Payment of Taxes

  • In addition to the late filing penalty, if taxes remain unpaid, Delaware will charge a penalty of 1% of the unpaid taxes per month, up to a maximum penalty of 25%.
    Avoid these costly penalties by filing your W-2 forms on time through Tax1099, ensuring compliance and saving your business from unnecessary fees.

Employers submitting 25 or more W-2 forms are required to file electronically. Additionally, if you have paid taxes electronically during the year, W-2s must also be filed electronically.

Mail Forms W-2 and WTH-REC to the following address:

Delaware Division of Revenue
P.O. Box 830
Wilmington, DE 19899

Tax1099 offers an easy-to-use platform for e-filing W-2 forms with the SSA and the State of Delaware, ensuring compliance with state regulations.