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For tax year 2026 returns filed in 2027
Find out which information returns Delaware requires for the tax year 2026 and when the returns have to be submitted to the state. Learn if direct state filing or CF/SF applies, and when to file Form WTH-REC.
Miscellaneous Information
Delaware requires direct filing for any Delaware resident, regardless of where the work took place, and for any nonresident paid for work performed in Delaware. For tax year 2026, most reportable payments use the $2,000 federal threshold. Royalties have a threshold of $10, and attorney gross proceeds are reportable at $600.
Nonemployee Compensation
Form 1099-NEC needs a direct Delaware filing when the payee is a Delaware resident, or when a nonresident earned the payment by working within the state. The federal reporting threshold for nonemployee compensation for tax year 2026 is $2,000. If backup withholding applies to the payment, filing is required regardless of the amount.
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc
Form 1099-R requires direct Delaware filing only when Delaware income tax is reported as withheld from the distribution. The form is usually filed along with Delaware's annual Form WTH-REC reconciliation.
Wage and Tax Statement
Employers required to withhold Delaware income tax must file Form W-2 directly with the state for employees for whom a federal Form W-2 is required.
Note: Corrected forms can be sent by mail to the Division of Revenue at: State of Delaware, Division of Revenue, P.O. Box 830, Wilmington, DE 19899.
Delaware shifted their filing deadlines to an earlier date than usual this filing season. So, every information return it covers is now due by January 31 of the year following the tax year. However, since that date lands on a Sunday in 2027, the deadline rolls over to the next business day, February 1, 2027.
From return preparation to validation to submission, handle your supported federal and Delaware filings in one place.
Note:
Even though Delaware participates in the IRS CF/SF program, the state still requires direct filing for Forms 1099-MISC, 1099-NEC, and 1099-R. Whenever Delaware's residency, work-location, or withholding rules apply to one of these forms, the Division of Revenue requires its own copy.
One more thing worth knowing before you file: the IRS is retiring FIRE for the upcoming 2027 filing season, so IRIS will become the only system for e-filing federal information returns.
On the Delaware side, filers have to use the Delaware Taxpayer Portal and format the data in accordance with the state's accepted specifications.
Form WTH-REC (W-3) Reconciliation Delaware requires a separate Form WTH-REC (W-3) for each EIN that reported Delaware income tax withheld, whether that withholding appeared on a Form W-2 or a Form 1099. If none of your 1099 filings carry Delaware withholding, you can skip WTH-REC entirely for those. And when withholding does apply, it has to be reported on an EIN-by-EIN basis. EINs can't be combined on a single form, even if the same business controls both. Pricing: Tax1099 supports WTH-REC filing on the platform for $4.99.
Note: If an ACA correction file must be submitted to the IRS, New Jersey also requires the correction file.
Under the One Big Beautiful Bill Act, the threshold set in Internal Revenue Code (IRC) sections 6041 and 6041A increased from $600 to $2,000 for certain payments issued after December 31, 2025.
For Form 1099-NEC, the $2,000 threshold includes nonemployee compensation and payments to attorneys for services. Form 1099-MISC follows the same $2,000 threshold for certain payment categories under section 6041.
Form 1099-K reporting threshold changed, too. The third-party settlement organizations now report only when the amount is $20,000 or more, and the number of transactions exceeds 200.
Delaware doesn't set its own threshold for Forms 1099-MISC and 1099-NEC. Instead, the state's filing obligation applies when the federal form is required, and it’s tied to a Delaware recipient or Delaware-based work.
Forms 1099-MISC and 1099-NEC are filed directly with Delaware whenever the payee is a Delaware resident, regardless of where the work was done, or when a nonresident was paid for work performed inside the state. Form 1099-R requires direct filing only t when Delaware tax was withheld from the distribution.
Delaware requires 1099 forms to be filed on or before January 31st. However, since that date falls on a Sunday in 2027, Forms 1099-MISC, 1099-NEC, and 1099-R are due on Monday, February 1, 2027.
Delaware is part of the CF/SF program. But it requires direct filing for Forms 1099-MISC, 1099-NEC, and 1099-R whenever Delaware's residency, work-location, or withholding conditions apply.
Currently, no. Delaware Forms 1099-K and 1099-B have been paused until further notice.
Delaware accepts 1099 information electronically. Bulk filers have to file electronically as well. The state also requires machine-readable filing when the filer is subject to the corresponding federal electronic-filing requirement of 10 or more information returns in aggregate, unless an exception applies.
File Form WTH=REC only when Delaware withholding appears on a W-2 or a 1099. Each EIN with reported withholding needs its own WTH-REC filing.
Under OBBBA, payments made in 2026TY under sections 6041 and 6041A generally need to reach $2,000 before they're reportable at all. Delaware doesn't require its own thresholds for Forms 1099-MISC and 1099-NEC. Filing is required when the federal form is required, and Delaware's residency or work-location conditions are met.
Yes. Tax1099 handles preparation and electronic filing for the supported federal and Delaware Forms 1099 and W-2, plus WTH-REC when required.
Get your supported Delaware Forms 1099 and W-2 prepared, checked, and e-filed, all in one secure Tax1099 workflow.