Delaware Income Tax
General administration:
Division of Revenue
Carvel State Office Building
820 North French Street
PO Box 8911
Wilmington, DE 19801-8911
302-577-8200
http://revenue.delaware.gov/
Request identification number by filing Form CRA (Combined Registration Application for Business License and/or Withholding Agent):
Division of Revenue
PO Box 8750
Wilmington, DE 19899-8750
800-292-7826 (in state); 302-577-3300 (out of state)
Register for voluntary electronic funds transfer by filing Electronic Funds Transfer Program ACH Authorization Form:
Division of Revenue
Attn: Electronic Funds Coordinator
820 North French Street
PO Box 8911
Wilmington, DE 19899-8911
Deposit eighth-monthly withholdings using Form W1-A (Employer's Eighth-Monthly Withholding Tax Return) and report quarterly withholdings by filing Form W-3A (Employer's Quarterly Withholding Tax Reconciliation for Eighth-Monthly Filers) by last day of month following end of quarter:
Division of Revenue
PO Box 8931
Wilmington, DE 19899-8931
Deposit and report monthly or quarterly withholdings by filing Form W-1 (Employer's Monthly Withholding Tax Return) by 15th day of following month or Form W-1Q (Employer's Quarterly Withholding Tax Return) by last day of month following end of quarter:
Division of Revenue
PO Box 8754
Wilmington, DE 19899-8754
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form W-3 (Annual Reconciliation of Income Tax Withheld) and Form W-3A/W-2 (Transmittal of Income Tax Withheld) by last day of February;
Report annual non-employee compensation in excess of $600 by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by last day of February:
Division of Revenue
PO Box 8995
Wilmington, DE 19899-8995
