Delaware Income Tax and Withholding

Periodic Returns. Eighth-monthly (Form W1-A) by the third working day following the eighth-monthly period (3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month) if the aggregate amount withheld exceeds $5,000 at the end of any eight deposit periods in the month. Smaller employers file monthly (Form W-1) by 15th day of following month. In lieu of monthly withholding returns, employers reasonably expecting to withhold $600 or less in the first two months of any calendar quarter may report and pay the amount withheld by the 30th day of the month following the quarter (Form W-1Q).

Annual Reconciliation Returns. Form W-3 due by February 28.

Timely Filing. If due date for returns and reports falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. Returns and reports are considered timely filed if postmarked on the due date.