Due January 31st following the year to be filed for paper and online submissions.
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.
Due on the 15th of each month following the month being reported.
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.
DE Division of Revenue Acct No.
On or before the last day of the month following the end of the calendar quarter.
Withholding of $4570.00 or less in the look back period should remit Quarterly.
Withholding equal to $4570.01 but less than $25,000.01 in the look back period should remit monthly.
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.
Withholding equal to or greater than $25,000.00 in the look back period should remit on an Eighth-Monthly basis.
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.
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.
DE Div of Unemployment Insurance Acct No.
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.
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.