Delaware makes no changes in 2018 W-2 and 1099 filing requirement

The Delaware Division of Revenue has issued its answers to frequently asked questions (FAQs) on W-2 and 1099 personal income tax withholding requirements. The division clarified that no changes have been made to procedure and file format for the 2019 reporting period. All employers are encouraged to submit annual W-2 and 1099 reports online. An employer is permitted to submit these documents on paper provided it is allowed to do the same for federal tax purposes. Paper W-2 and 1099-R submissions must include Delaware Form W-3. Employers who submit W-2 and 1099-R electronically should not send Form W-3. (W-2 and 1099 Form Frequently Asked Questions, Delaware Division of Revenue, September 14, 2018.)

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