Delaware Increases Withholding Frequency Thresholds for 2025

The thresholds of amounts withheld governing how often an employer files Delaware withholding returns and makes deposits were among those figures adjusted for 2025, the state revenue division said.

In 2025, quarterly filers are employers that withheld up to $5,870 in the lookback period, up from $5,700, the division said in its annual adjustments document. Monthly filers are those that withheld more than $5,870 and up to $32,590 in the lookback period, the division said. Eighth-monthly filers are those that withheld more than $32,590 in the lookback period, up from $31,650, the division said.

The lookback period is the ...