Delaware Form W-2 & WTH-REC Filing Requirements for 2024
Delaware requires certain businesses to file Reconciliation Form
WTH-REC with W-2s.
Check out the requirements and simplify your filing with TaxBandits!
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Simplify Your Delaware W-2 E-Filing
with TaxBandits!
- W-2 E-filing with the SSA and state
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Distribute Employee copies via Postal
Mail and
Online Access - Retransmit rejected returns at no extra cost
Delaware W-2 Filing Criteria for 2024
The State of Delaware requires W-2 filing, even if no state tax is withheld.
| Criteria | Filing Requirement | Additional Form | Due Date |
|---|---|---|---|
|
If there is any Delaware State Tax Withholding |
You must file a W-2 directly with the state E-file with TaxBandits |
Form WTH-REC Annual Reconciliation of Delaware Income Tax Withheld |
January 31, 2025 |
If there is no Delaware State Tax Withholding |
You must file a W-2 directly with the state E-file with TaxBandits |
Not Required |
January 31, 2025 |
Ready to start filing W-2s with Delaware?
Information Required to File W-2 Forms with Delaware
Discover the key information needed to file Form W2 with the State of Delaware.
1. Employer’s state ID number
The employer's state identification number refers to the Delaware Withholding Tax Account Number.
Delaware State ID Format: 9 digits (e.g., 999999999).
2. Delaware state/local wages
The total amount of taxable wages, tips, that is subject to Delaware state income tax.
3. Delaware state tax withheld
The total amount of state income taxes withheld from the employee’s wages.
If you’ve withheld any Delaware taxes, you must file Reconciliation Form WTH-REC.
E-file W-2s to the State of Delaware in minutes with TaxBandits!
Delaware Annual Reconciliation of Income Tax Withheld - Form WTH-REC
Form WTH-REC is an Annual Reconciliation of Delaware Income Tax Withthled used by employers to report the total amount of state income tax withheld from employees’ wages during the year.
Information Reported on Form WTH-REC:
- Amount of Delaware Wages
-
Number of Withholding Statements (Form W-2 and/or 1099 attached.)
Total Delaware Income Tax WITHHELD from Wages - Total Delaware Income Tax PAID during the year
- Overpayment
- Balance Due
- Total Remittance
TaxBandits doesn't support Form WTH-REC filing. The payer must file this form directly with the state within the deadline.
If you choose TaxBandits for your Delaware W-2 filing, you can take care of your reconciliation form.
TaxBandits – Simplifying Delaware State W-2 Compliance
TaxBandits supports the e-filing of W-2 forms directly with the Delaware Department of Revenue, ensuring compliance with state regulations.
Lowest Pricing
TaxBandits offers the most affordable solution for Delaware W-2 filings, saving you both time and money.
State Filing Guidance
TaxBandits provides step-by-step instructions throughout the process to complete your
e-filing W2 filing effortlessly.
State Form PDFs
Easily access and download Delaware W-2 form PDFs for filing corrections or record-keeping purposes.
Free Resubmissions
If your W-2 forms are rejected by the Delaware Department of Revenue, you can correct errors and resubmit them for free.
Create a TaxBandits account to start filing your Delaware W-2 returns!
How Is Form W-2 Filed with the State of Delaware?
Create your account and follow these steps to easily e-file your W-2s with the SSA and State of Delaware!
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Step 1: Choose Form W-2
Select the type of W-2 form you want to file.
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Step 2: Enter Form W-2 details
Complete the form using manual entry or other bulk import options.
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Step 3: Complete State Filing Information
Provide the required Delaware state details for Form W-2.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or BanditComplete.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Start e-filing W-2 Forms with Delaware today—TaxBandits makes it quick and easy!
Frequently Asked Questions
Does Delaware require W-2 filing?
Yes, the Delaware Division of Revenue mandates the filing of the W2 Forms even if there is no state tax withholding.
Does Delaware require any additional forms to be submitted while filing W-2?
Yes! The state of Delaware requires additional forms to be filed with Form W-2. If you paper file (or) electronically file Form W-2, you must send Form WTH-REC (Annual Reconciliation Of Delaware Income Tax Withheld).
When you E-File Form W2 Online with TaxBandits, you need to take care of the reconciliation Form WTH-REC.
When is the deadline to file W-2 with Delaware?
For the tax year 2024, the deadline is the same for both paper and electronic filing.
Delaware W-2 Filing Deadline
- Form W-2 - January 31
- Form WTH-REC (Reconciliation Form) - January 31
If the due date falls on a weekend or federal holiday, the next business day is the deadline.
Can I electronically file W-2 with the State of Delaware?
Yes, you can electronically file W-2s with the State of Delaware. It is mandatory to e-file W-2s if you file 250 or more forms. TaxBandits is here to simplify your tax filing this year.
What are the W-2 penalties for Delaware?
Delaware may impose penalties for both the late filing of W-2 and the late payment of taxes.
- Late Filing Penalty
- You will be penalized 5% per month with an additional interest of 1.5% per month until you file your return.
- Late Payment of Taxes
- In addition to the late filing penalty, 1% of unpaid taxes would be charged as a penalty. However, the penalty will not exceed 25%.
Learn more about Form W-2 penalties.
Can I file W-2c with the State of Delaware?
Yes, you can file a W-2c with the State of Delaware to correct the errors on the previously filed W-2. Only paper filing is allowed for W-2c, and you should include the WTH-REC along with your W-2c.
Where do I mail W-2 forms when filing with the State of Delaware?
When paper filing W-2s, it is necessary to mail the copies to the state agency. However, paper filing is allowed only when the number of forms being filed is 250 or less. For more than that, you must file them electronically. To begin e-filing, Create a FREE account in TaxBandits. If you still want to paper file W-2s, attach WTH-REC and send them to the following address.
State of Delaware,
Division of Revenue,
P.O. Box 830,
Wilmington, DE 19899
If you’re looking for an IRS-certified e-file provider, check out TaxBandits! We support the W2 filing with the SSA and states.
Get started with TaxBandits today and stay compliant with the State of Delaware! Start Filing Now
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