Delaware DOR Issues Updated FAQs on Form W-2, 1099 Reporting for 2023 Tax Year

The Delaware Division of Revenue Jan. 1 issued updated frequently asked questions (FAQs) on Forms W-2 and 1099, for corporate income and individual income tax purposes. The FAQs include: 1) the due date for Form W-2 and Form 1099-NEC for tax year 2023 is Jan. 31, 2024, for paper and electronic filing; 2) the due date for Form 1099-MISC and Form 1099-R for tax year 2023 is Feb. 28, 2024, for paper filing and April 4, 2024, for electronic filing; 2) the Internal Revenue Service has lowered the e-file threshold to 10 returns from 250; 3) Delaware requires direct reporting ...