Delaware 1099-NEC Electronic Filing

Use our software to create 1099-NEC e-File submissions that comply with "IRS Pub 1220 with Delaware modifications by including two letter state abbreviation at position 663-664 in the B record, and the state payer ID number at 665-684" .

To send the 1099-NEC submissions to Delaware, use tax.delaware.gov .

The Delaware state code is "10" in the E-File "Payee B" record.

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Delaware 1099-NEC E-File Details

  • The duty to report 1099-MISC and 1099-NEC information to the Division of Revenue applies in the case of forms issued to Delaware residents (regardless of where services were performed) or to non-residents for work performed within Delaware.
  • The state participates in the combined Federal/State 1099 filing program, but 1099-MISC and 1099-NEC information is required to be submitted directly to the Delaware Division of Revenue.
  • Delaware due dates are the same as Federal.
  • 1099 "State/Payer's state no" data should be entered in the Pub 1220 "B" record "Special Data Entries" area.
  • Any employer/payer or bulk submitter may use online submission through the state website.
  • Corrections via the Pub 1220 specifications are supported.
  • State tax ID formatting: 1-123456789-123 [first digit must be 1. Next 9 digits will be the same as Federal identification number. Last 3 digits must be 001 through 009].
  • Before E-Filing with Delaware, you need to enter data inside our software. 1099-NEC records can be typed manually or imported from Excel spreadsheet, QuickBooks, Sage 50, Dynamics GP and other accounting sources.
Delaware 1099-NEC E-File Sample

In addition to Delaware, we also offer 1099-NEC e-File for the following states: Arizona, Arkansas, District of Columbia, Georgia, Indiana, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Mississippi, Missouri, Nebraska, New Jersey, North Carolina, Oklahoma, Oregon, Vermont, Virginia, West Virginia, and Wisconsin.