Delaware payroll tax form information

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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: Department of Labor - Division of Unemployment Insurance

Website: https://labor.delaware.gov/divisions/unemployment-insurance/

Description Approval Information Filing Methods Web fill-in Form Due Date
UC-8 Preprinted form only Preprinted No Last day of the following month
UC-8A Preprinted form only Preprinted, Magnetic No Last day of the following month

Withholding forms

Agency: State of Delaware

Website: https://revenue.delaware.gov/

Description Approval Information Filing Methods Web fill-in Form Due Date
WTH-TAX Approved Paper No Last day of the following month*
W-3 9801 Approved Paper, Internet No January 31st*
W-2 Copy 1 Available up to 2022 (No approval required) Paper, Internet No January 31st*

* Due date adjusts for non-banking days

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-MISC No approval required Paper, Internet No February 28th*
1099-R No approval required Paper, Internet No February 28th*
1099-NEC No approval required Paper, Internet No January 31st*

* Due date adjusts for non-banking days

See also: State 1099 files overview

Note: Files for 1099-MISC and 1099-NEC are created only when client's location is DE. Files for 1099-R is created when there is DE withholding amount

State website: www.revenue.delaware.gov

Local forms

Select a locality to view its payroll tax forms.

Agency: City of Wilmington

Website: https://www.wilmingtonde.gov/government/city-departments/department-of-finance

Description Approval Information Filing Methods Web fill-in Form Due Date
W-2 Copy 1 Available up to 2022 (No approval required) Paper, Internet No January 31st

E-filing notes

Form UC-8

  • Registration required - No
  • File format - Cartridge Record Format
  • Mail the CD-R or the non-compressed cartridge (3490 or 3490E) to Delaware Department of Labor, Division of Unemployment Insurance, P.O. Box 9953, Wilmington, DE 19809.

Form W3 9801

  • Registration required - No
  • File format - comma-delimited
  • Navigate to Delaware Taxpayer Portal website and then upload the files.

State ID formats

Unemployment ID: 6 digits formatted as #####-# (Example: 12345-6)

Withholding ID: 13 digits formatted as #-#########-### (Example: 1-234567890-123)

New hire reporting

Reporting methods

File Upload Type: Magnetic

General reporting requirements

Electronic filing required: No
Filing frequency: Twice monthly
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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