Delaware DOR Issues Updated FAQ on W-2, 1099 Forms

The Delaware Division of Revenue Sept. 1 issued an updated frequently asked question (FAQ) on changes concerning W-2 and 1099 forms for corporate income and individual income tax purposes. The FAQ explains that for tax year 2021 data reported in 2022: 1) form WTH-REC will replace form W-3, which is required if Delaware withholding is reported; and 2) bulk submitters are required to submit form WTH-REC electronically. [Del. Div. of Revenue, W-2 & 1099 Form FAQs, 09/01/21]

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