Depositing and Reporting Withheld Taxes: Delaware
Federal law and guidance on this subject should be reviewed together with this section.
Author: Alice Gilman
- 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 Form W-2 Filing Requirements.