TAX YEAR 2026 · 1099-NEC & 1099-MISC
Delaware 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Delaware requirements →Delaware: what to know
Delaware states that 1099-NEC and 1099-MISC must be reported directly despite participation in CF/SF. Consult Delaware 2026 updates for the final format and filing deadline; published FAQs discuss tax year 2025.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Delaware Taxpayer Portal or other state-approved format; check TY2026 specifications.
Official source: Delaware Division of Revenue — W-2 and 1099 FAQ →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.