Delaware DOR Issues Updated FAQs on W-2 and 1099 Forms

The Delaware Division of Revenue Dec. 1 updated frequently asked questions (FAQs) on W-2 and 1099 forms for corporate income and individual income tax purposes. The FAQs provide that: 1) Form 4804 is no longer required for 1099 submissions; 2) Form W-3, called WTH-REC in tax year 2021, must be filed for each EIN under which Delaware withholding was reported on W-2 or 1099 forms; 3) a single W-3 per employer identification number is preferred; and 4) paper, online, and portal options are available for W-3 submission in 2021. [Del. Div. of Revenue, W-2 and 1099 Form FAQs, 12/01/20]

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