--- title: "Delaware 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "Delaware state 1099-NEC, 1099-MISC and W-2 filing: yes, Delaware Form WTH-REC (W-3), CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-delaware" --- State filing · Delaware # Delaware 1099 and W-2 filing requirements What Delaware Division of Revenue asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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, 2027**Moved from Jan 31, a Sunday. | Delaware | 1099-NEC (Delaware follows the federal date) | [Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026)](https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/) | | **Monday, February 1, 2027**Moved from Jan 31, a Sunday. | Delaware | W-2s and Form WTH-REC (W-3) | [Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026)](https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/) | | **Monday, March 1, 2027**Moved from Feb 28, a Sunday. | Delaware | 1099-MISC on paper (federal date) | [Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026)](https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/) | | **Wednesday, March 31, 2027** | Delaware | 1099-MISC electronically (federal date) | [Delaware Division of Revenue: W-2 and 1099 Form FAQs (modified February 20, 2026)](https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/) | Federal dates for the same forms are in the [deadline finder for Delaware](/bookkeeping/1099-w2-filing-deadline-finder?states=de), 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. The state is on the IRS participating-state table in [Publication 1220](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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)](https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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 the state; 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)