21 October 2016 Delaware now requires filing of Forms W-2 by January 31 The Delaware Division of Revenue has updated its Form W-2/1099 frequently asked questions (FAQs) webpage to indicate that the deadline for submitting state Forms W-2 will now be January 31 for calendar year 2016 and thereafter. As a result, calendar year 2016 Forms W-2, whether filed on paper or electronically, are due to the state by January 31, 2017. Previously, Forms W-2 were required to be filed by February 28. The due dates for submitting Forms 1099 remain at February 28 for filing by paper and March 31 for online submission. Employers required by the IRS to submit Forms W-2 and/or 1099 by electronic means continue to be required to submit the state forms to the Division electronically. Magnetic media (CDs, diskettes and tapes) is no longer allowed for Form W-2 or 1099 submission. Annual reconciliation Form W-3 is not required for online submissions. According to a Division representative, a new regulation specifying the accelerated due date will soon be released. The regulation should be accessible on the Division's website upon release. This change aligns Delaware's Form W-2 deadline with the federal legislation signed into law by President Obama on December 18, 2015, the Protecting Americans from Tax Hikes (PATH) Act of 2015 (Public Law 114-113), which accelerates the federal Form W-2 deadline from February 28 (March 31 for electronically filed forms) to January 31, effective with calendar year 2016 Forms W-2 filed in 2017. The legislation was enacted to combat tax refund fraud. The PATH Act also requires Forms 1099-MISC reporting nonemployee compensation to be filed with the IRS by January 31; while other Forms 1099-MISC continue to be due on February 28 if filed on paper, and March 31 if filed electronically. It would appear that Delaware does not plan to follow federal law in this regard.
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