Delaware Income Tax Withholding Payment and Filing Requirements

Employers in Delaware must conform with these state rules relating to filing income tax withholding returns.

Periodic Returns. Eighth-monthly (Form W1-A) due by the third working day following the end of the deposit period. Quarterly (Form W-1Q) by the last day of the month following end of quarter.

Monthly (Form W-1) by 15th day of following month.

Annual Reconciliation Returns. Form W-3 due by last day of February.


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