The short answer. The 1099-MISC and 1099-NEC duty applies to forms issued to Delaware residents and to nonresidents for work performed in the state; it isn't tied to withholding. Form 1099-R is required when the state tax is shown as withheld. First Delaware 1099 date in 2027: Monday, February 1, 2027.
Delaware filing rules at a glance
- Who asks
- Delaware Division of Revenue
- State 1099 copies
- Yes
- 1099 due
- Same as federal (Delaware's FAQ table for tax year 2025: 1099-MISC paper March 2, electronic March 31)
- W-2 due
- Same as federal (February 2, 2026 for tax year 2025)
- Year-end form
- Delaware Form WTH-REC (W-3), due January 31 (or the next business day)
- E-filing
- Bulk submitters must file electronically; paper is limited to employers or payers with 10 or fewer W-2s or 1099-Rs.
- IRS CF/SF
- Doesn't count; file direct (forms the IRS forwards: 1099-NEC, 1099-MISC)
Delaware dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Monday, February 1, 2027Moved from Jan 31, a Sunday. | Delaware | 1099-NEC (Delaware follows the federal date) | |
Monday, February 1, 2027Moved from Jan 31, a Sunday. | Delaware | W-2s and Form WTH-REC (W-3) | |
Monday, March 1, 2027Moved from Feb 28, a Sunday. | Delaware | 1099-MISC on paper (federal date) | |
Wednesday, March 31, 2027 | Delaware | 1099-MISC electronically (federal date) |
Federal dates for the same forms are in the deadline finder for Delaware, which can also add any other states you paid people in.
Delaware and the IRS combined program
Delaware participates, but 1099-MISC, 1099-NEC and 1099-R information must be submitted directly to the Division of Revenue. Delaware is on the IRS participating-state table in Publication 1220.
Worth knowing in Delaware
- Delaware's FAQ says its due dates are the same as the federal ones, and its table left the 1099-NEC line blank; we applied the federal January 31 date and say so.
- The Director of Revenue has waived the requirement for other types of 1099 forms until further notice.
Where this comes from
- Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Delaware questions
Do I have to file Form 1099-NEC with Delaware?
The 1099-MISC and 1099-NEC duty applies to forms issued to Delaware residents and to nonresidents for work performed in Delaware; it isn't tied to withholding. Form 1099-R is required when Delaware tax is shown as withheld.
Does the IRS combined federal/state program take care of Delaware?
Delaware participates, but 1099-MISC, 1099-NEC and 1099-R information must be submitted directly to the Division of Revenue.
When are Delaware W-2s and the year-end form due for 2026 wages?
Delaware's page: Same as federal (February 2, 2026 for tax year 2025). The year-end form is Delaware Form WTH-REC (W-3), due January 31 (or the next business day). On the 2027 calendar that's Monday, February 1, 2027.
Do I have to e-file with Delaware?
Bulk submitters must file electronically; paper is limited to employers or payers with 10 or fewer W-2s or 1099-Rs.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit