Depositing and Reporting Withheld Taxes: Delaware

Federal law and guidance on this subject should be reviewed together with this section.

Author: Alice Gilman

Summary

• The deposit thresholds and filing due dates are based on how much an employer withholds during the lookback period. See Deposit Thresholds and Schedules; Deposit and Filing Due Dates.
• An employer must complete and file particular tax forms depending on its deposit schedule. See Forms.
• Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
• Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.
• Delaware employers must file an annual reconciliation return. See Annual Reconciliation Forms and Filing Deadlines.
• Certain employers are required to file Forms W-2 electronically. See Information Return Filing Requirements.