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Intuit
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Delaware Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
DEUC-8 (Filing) UI Quarterly Contribution Return
Effective Date
Form Name
Quarterly Contribution Return
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
DEUC-8A & 8C (Filing) UI Quarterly Payroll Report and Change Report
Effective Date
Subform of
DEUC-8
Form Name
Quarterly Payroll Report and Change Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
New Hire Report (Filing) UI Report of New Hires
Form Name
Report of New Hires
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
W-3 (Filing) WH Annual Reconciliation of Income Tax Withheld
Effective Date
Form Name
Annual Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due January 31st following the year to be filed for paper and online submissions.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Check
Payment Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
W-1A (Filing and Payment) WH Eighth Monthly Tax Return (File and Pay)
Effective Date
Form Name
Eighth Monthly Tax Return (File and Pay)
Filing Frequency
Eighth Monthly
Filing Due Dates
Due within 3 days after the appropriate tax periods. The tax periods end on the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th and the last day of the month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
W-1 (Filing and Payment) WH Monthly Tax Reurn
Effective Date
Form Name
Monthly Tax Reurn
Filing Frequency
Monthly
Filing Due Dates
Due on the 15th of each month following the month being reported.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes
W-1Q (Filing and Payment) WH Quarterly Tax Return
Effective Date
Form Name
Quarterly Tax Return
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
W-2's: Due January 31st following the year to be filed for paper and online submissions. 1099's: Paper forms are due February 28 including leap year. The deadline for online submission is March 31.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Delaware Division of Revenue
Vendor Payable Name
State of Delaware Division of Revenue
Mailing Address
820 N. French Street Wilmington, DE 19801
Phone Numbers
Business Tax Assistance 302-577-8205 Withholding Tax Section 302-577-8779
Support Email
kathy.revel@state.de.us
Agency Website URL
http://revenue.delaware.gov/services/BusServices.shtml

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Good Friday - April 19th Day after Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
DE Division of Revenue Acct No.
QuickBooks Employer Account Number Format(s)
9-999999999-999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Single: $3,250; Married: $6,500; Married Filing Separately: $3,250
Supplemental Rate Detail
If paid with regular wages, treat as a single payment. If not use attached formula

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
DE Withholding

Verification Tracking

Last Verified Date
01-31-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly DE Withholding
Effective Date
Tax Payment Name
DE Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
On or before the last day of the month following the end of the calendar quarter.
Threshold Requirement
Withholding of $4570.00 or less in the look back period should remit Quarterly.
Monthly DE Withholding
Effective Date
Tax Payment Name
DE Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Monthly
Due Date
On or before the 15th of the following month
Threshold Requirement
Withholding equal to $4570.01 but less than $25,000.01 in the look back period should remit monthly.
Eighth-Monthly DE Withholding
Effective Date
Tax Payment Name
DE Withholding
Frequency
Eighth-Monthly
Liability Accrual Period
Each month is split into eight periods ending on the 3rd, 7th, 11th, 15th, 19th, 22nd, 25th, and the last day of the month. If the payroll day does not end on one of these days, use the next succeeding date.
Due Date
3 working days (excluding weekends and holidays) after the end of the appropriate tax period
Threshold Requirement
Withholding equal to or greater than $25,000.00 in the look back period should remit on an Eighth-Monthly basis.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W2/1099: Online filing is required if the employer is required to file their Federal W-2 forms online or via magnetic media. A paper reconciliation form (W-3) is not required if W2/1099 (that includes DE withholding information) is submitted online.
Employer Payment Requirements
Employers that deposit federal employment taxes via EFT must also deposit DE withholding taxes via EFT. This is effective one year after the employer is required to deposit the federal payments via EFT.

Agency contact information

Effective Date
Agency Name
Delaware Department of Labor, Division of Unemployment Insurance
Vendor Payable Name
DE Unemployment Compensation Fund
Mailing Address
Physical Address: 4425 North Market Street Fox Valley Wilmington, DE 19802 P.O. Address P.O. Box 9953 Wilmington, DE 19809-9953
Phone Numbers
Employer Services & New Accounts 302-761-8482
Support Email
DOL_UI_Employer_Tax_Questions@state.de.us
Support Website URL
http://delaware.gov/help/degov-contact.shtml
Agency Website URL
http://ui.delawareworks.com/

Agency Holidays

Effective Date
Agency Holidays
Changing To: Federal Reserve Bank Holidays: New Year s Day - January 1 Martin Luther King, Jr. Birthday - January 20 Washington's Birthday - February 17 Memorial Day - May 25 Independence Day - July 3 (Observed) Labor Day - September 7 Columbus Day - October 12 Veterans' Day - November 11 Thanksgiving Day - November 26 Christmas Day - December 25 State Observed Holidays: Good Friday - April 10th Day after Thanksgiving - November 27th From: For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Good Friday - April 19th Day after Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
DE Div of Unemployment Insurance Acct No.
QuickBooks Employer Account Number Format(s)
99999-9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.3%
Maximum Rate
8.2%
New Employer Rate
1.5%

Employer Wage Base

Effective Date
Wage Base Amount
$16,500.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Supplemental Assessment Rate
Creditable to FUTA
Yes
Fixed Rate
0.2%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$16,500.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
Training Tax
Creditable to FUTA
No
Fixed Rate
0.095%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$16,500.00

Verification Tracking

Last Verified Date
10-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
DE Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly DE Unemployment Insurance
Effective Date
Tax Payment Name
DE Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
No Mandate
Employer Payment Requirements
No Mandate

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://onestop.delaware.gov/osbrlpublic/Home.jsp
Is there a registration fee?
No
What is the name of the form to use for registration?
Delaware One Stop System
What is the link to the form for registration?
http://revenue.delaware.gov/services/current_bt/cra.pdf
Additional information about the registration for this state.
Client can register for both withholding and unemployment online at the link listed above. Link takes client directly to the One stop business registration and licensing page. Client will need to note their session ID# in case they are unable to complete the registration process. Client can also print out the Form CRA and fill out and mail in. Both methods take about 2 weeks to obtain the new account numbers.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://onestop.delaware.gov/osbrlpublic/Home.jsp
Is there a registration fee?
No
What is the name of the form to use for registration?
UC-1 Report to Determine Liability
What is the link to the form for registration?
https://ui.delawareworks.com/forms.php
Additional information about the registration for this state.
Client can register for both withholding and unemployment online at the link listed above. Link takes client directly to the One stop business registration and licensing page. Client will need to note their session ID# in case they are unable to complete the registration process. Client can also print out the Form UC-1 and fill out and mail in. Both methods take about 2 weeks to obtain the new account numbers.

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