Delaware updates personal income tax: W-2 and 1099 FAQs

The Delaware Division of Revenue has updated its answers to frequently asked questions (FAQs) regarding W-2 and 1099 personal income tax withholding information for the 2018 reporting period. The FAQs note that Delaware due dates for W-2 and 1099 submissions have been changed to be consistent with federal due dates. The revised due date for paper and electronic W-2 submissions for tax year 2017 and later is January 31 of the following year. The due date for 1099 submissions is February 28 for paper and April 2 for online submission. Taxpayers are reminded that they must submit an annual reconciliation, Form W-3, for monthly, quarterly, and eighth-monthly filings for Delaware income withholding tax. They should not submit federal Form W-3s to Delaware. Delaware Form W-3 should also be used for 1099-R or any other 1099 reports that include Delaware withholding. However, Form W-3 is not required for W-2 or 1099 data submitted online. (Delaware Division of Revenue, W-2 and 1099 Form Frequently Asked Questions, July 13, 2017.)

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