Delaware 1099 filing requirements (2026)
Delaware requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31 for 1099-NEC (TY2025: 2/2/2026); 1099-MISC due 3/2/2026 paper, 3/31/2026 electronic for TY2025.
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 for 1099-NEC (TY2025: 2/2/2026); 1099-MISC due 3/2/2026 paper, 3/31/2026 electronic for TY2025 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://tax.delaware.gov |
How does Delaware treat the new $2,000 federal threshold?
No separate Delaware dollar threshold. 30 Del. C. s. 1154(i)(2) requires information returns from any person 'making any payment of salary, fee, commission or other compensation for services to any Delaware resident individual or to any individual nonresident for work done or services performed or rendered within Delaware for which federal information returns form 1099 MISC or successor form is required.' Division of Revenue FAQ: the duty applies to 1099-MISC and 1099-NEC issued to Delaware residents (wherever services were performed) or to nonresidents for work performed in Delaware. Because the duty follows the federal requirement, the federal $2,000 threshold applies for 2026. The Division has not issued 2026-specific threshold guidance (its FAQ says there are 'no' changes for tax year 2025 data).
What if you withheld Delaware income tax?
Form WTH-REC (W-3) is filed for each EIN under which Delaware withholding was reported on W-2 or 1099 forms. For 1099s with no Delaware withholding there is no reconciliation form. DOR FAQ: Delaware participates in CF/SF, 'but 1099-MISC, 1099-NEC, and 1099R information is required to be submitted directly to the Delaware Division of Revenue.' Online submission is through the Delaware Taxpayer Portal (registration required). Paper is allowed only for filers permitted to file federally on paper.
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