Delaware adopts federal due dates for returns

Delaware has adopted the federal filing deadlines for Delaware corporation income tax, partnership, and W-2 and 1099 series information returns. The filing deadline for W-2 and 1099 series information returns is changed from March 1 to January 31. The changes for corporation and pass-through entity returns are effective for tax years beginning after 2016. The change for W-2 and 1099 series information returns is effective for returns filed after December 31, 2017. Returns for pass-through entities, including S corporations, partnerships, and limited liability companies classified as partnerships for income tax purposes, are due by March 15 or the 15th day of the third month after the close of the taxpayer’s fiscal year. S corporation and partnership returns were previously due on April 1 and April 30 respectively. (Ch. 19 (H.B. 66), Laws 2017, approved May 18, 2017, and effective as noted above.)

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