States / Delaware

Delaware

Last checked Oct 22, 2026

Delaware practitioners use at least six state logins for tax and payroll work. The Division of Revenue finished replacing its 30-year-old mainframe with Revenue Solutions' Revenue Premier system (the Delaware Taxpayer Portal) in October 2025, two years after the date it first published. The Department of Labor's unemployment insurance replacement, awarded to Infosys Public Services in December 2023, has been cut back: Infosys built the new paid leave system (LaborFirst) and is working on employer contributions, while unemployment benefits are back on the mainframe and headed for a new RFP. Neither contract's dollar value is published; the state checkbook shows what has been paid.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Matt Meyer
    • Secretary of Finance: Michael R. Smith Delaware Department of Finance, Division of Revenue
    • Secretary of Labor: LaKresha Moultrie Delaware Department of Labor
    • Secretary of State: Charuni Patibanda-Sanchez Delaware Department of State, Division of Corporations
    • Cabinet Secretary, Department of Health and Social Services: Christen Linke Young Delaware Department of Health and Social Services, Division of Child Support Services

Employer account numbers

Checked Oct 24, 2026.

The Division of Revenue identifies a withholding agent by its FEIN, with no separate withholding number. The Department of Labor issues the unemployment insurance account number and, through LaborFirst, the employer account used for Delaware Paid Leave. The Department of Labor says Delaware unemployment insurance tax will start filing through LaborFirst in December 2026.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Delaware Department of Labor, Division of Unemployment Insurance

Delaware's taxable wage base is $14,500 for 2026, up from $12,500 in 2025. A new employer pays 1.0% in 2026 (down from 1.2%), the same for construction, and rates run from 0.3% to 5.4%. In 2026 the Division began billing the 0.2% Operations & Technology tax, long part of every contributory employer's rate, separately, and UI tax filing is due to move to LaborFirst in December 2026 with new employer account numbers.

Taxable wage base

2026: $14,500
2025: $12,500
Not indexed to wages. The Division says the wage base is determined by the Delaware legislature in accordance with a federally determined minimum; its merit rate table shows $14,500 (2022), $10,500 (2023 and 2024), $12,500 (2025) and $14,500 (2026). source Public record

New employer rate

2026: 1% New construction rate also 1.0%. The new employer rate is the average of the rates for all employers in the state during the last five years; construction companies headquartered in another state get the average rate for Delaware construction employers.
2025: 1.2% New construction rate also 1.2%. source Public record

Rate range

2026: 0.3% to 5.4%, Earned rate: a basic rate from the Table of Basic Rates (benefit wage ratio and state experience factor) plus a supplemental assessment Delinquent rate 6.3%. The merit rate table does not say whether the lowest and highest rates include the 0.2% supplemental assessment (now billed separately as the Operations & Technology tax). DOL's Significant Provisions (January 2026) shows Delaware's 2026 rates as 0.40% to 5.40% and the new employer rate as 1.0%; the minimum differs from the Division's 0.3%, and the Division's figure is used here.
2025: 0.3% to 5.4% Delinquent rate 6.5%. source Public record

Other assessments

• Operations & Technology tax (the 0.2% supplemental assessment): 0.2%, contributory employers. The Division says it has always been included in the UI tax rate and is now separated out; letters went out in August 2026, with payment for 2026 quarter 1 due 8/31/2026 and quarter 2 due 9/30/2026, paid by check to the Op & Tech Lockbox. (2026) source Public record
• Training tax (Delaware Employment Training Fund): 0.11% when the taxable wage base is $14,500 (0.126% at $12,500), billed semi-annually; payment due July 31 and January 31 (2026) source Public record

Rate notices

Experience Rate Notices are issued in January for the tax year January 1 to December 31.. Protest: A written request to the Division for review or redetermination, heard first by the Employer Contributions Operations unit (Rate Review); the handbook read gives no deadline. source Public record

Voluntary contributions

Not allowed source Public record

Filing

Form UC-8, Employer's Summary Assessment Report, and Form UC-8A (listing of each employee's wages for the quarter)
Due: The last day of the month after the quarter: April 30, July 31, October 31 and January 31 (filed or postmarked by then); a report is required even with no wages.
Online Employer Services Portal (LaborFirst from December 2026) source Public record

FUTA credit reduction

None. None outstanding: Delaware is not among the states in Treasury's Title XII advance records for 2026-11-02 (California and Texas). DOL's actual credit reduction table shows Delaware only for 2012 (0.3%) and 2013 (0.6%), and Delaware is not on DOL's list of potential 2026 credit reduction states. source Public record

Recent and coming changes

• Jan 1, 2026 Wage base rises to $14,500 (from $12,500); new employer and new construction rates fall to 1.0% (from 1.2%). source Public record
• The 0.2% Operations & Technology tax is billed separately from the UI rate, retroactively for 2026 quarters (letters in August 2026). source Public record
• Delaware Unemployment Insurance tax filing moves to LaborFirst in December 2026, with a new file specification; employer account numbers change, with a welcome/conversion packet and legacy numbers translated to the new LaborFirst numbers. source Public record

Delaware's own pages disagree on the wage base: the employer services page and merit rate table say $14,500 for 2026, while the employer FAQs still say "$18,500" in one answer and "the first $10,500" in another, and the employer handbook (updated January 2019) says $16,500 for 2019. The figures here follow the dated merit rate table. The training tax schedule comes from that 2019 handbook.

Not confirmed: 2027 wage base, new employer rate and rate range (not yet posted). Deadline to protest the annual rate notice. Whether quarterly filing must be electronic. A current source for the training tax rate (the 2019 handbook's schedule ties it to the wage base) and whether the lowest and highest rates include the 0.2% Operations & Technology tax. Whether the training tax or the Operations & Technology tax counts toward the FUTA credit. Lowest 2026 rate: the Division's merit rate table says 0.3%, DOL's January 2026 summary says 0.40%. Voluntary contributions: recorded as not allowed from DOL's 2023 comparison table; no Delaware page addresses them.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Delaware uses the federal Form W-4 (an employee may claim a different number of allowances for Delaware on it, and Forms SD/W-4A and W-4NR are optional worksheets); with no certificate the employer withholds as for a single person with no allowances. There is no flat supplemental rate: separately paid supplemental wages are withheld by the annualized difference method. Delaware has no reciprocal agreement with any state, withholds on nonresidents for work performed in Delaware, and the Division's nonresident instructions say working from home does not qualify for an exclusion.

Withholding certificate

Federal Form W-4: used instead of a state form. Each new employee must furnish a signed Federal Form W-4 or W-4A when employment begins, effective with the first payment of wages. An employee may indicate on the federal form a separate number of allowances for State of Delaware purposes; Form SD/W-4A (or W-4NR for nonresidents) is an optional worksheet, not required in the employer's files. With no certificate on file: If an employee fails to furnish a certificate, withhold as if the employee is a single person with no withholding allowances. Certificates claiming 14 or more allowances, or exemption from Delaware withholding where wages are expected to exceed $168.50 a week, must be sent to the Division of Revenue within 5 working days. source Public record

Supplemental wages

2026: Paid with regular wages: withhold as if the total were one wage payment for the regular payroll period. Paid separately: annualize the regular wages and compute the tax; annualize the regular wages plus the supplemental wage and compute the tax; withhold the difference from the supplemental wage. source Public record

Withholding tables

Delaware Employer's Guide, Withholding Regulations and Employer's Duties (online reproduction of the withholding booklet), annualized wage method and tax computation table (2026). The tax computation table in the guide is labeled Effective January 1, 2025 (top rate 6.60% over $60,000). No table labeled 2026 or 2027 was found on the pages read.

Reciprocity

No reciprocal agreements. Delaware does not have reciprocity with any state. An out-of-state employer withholds for the duty-assigned state; Delaware gives its residents a credit for tax paid to other states, and an employer outside Delaware may withhold Delaware tax from a Delaware resident at the employee's option after withholding for the work state. source Public record

Nonresidents working here

from the first day: compensation of a nonresident is subject to withholding to the extent it is for personal services performed in Delaware as an employee in the conduct of an employer's business in Delaware. Convenience of the employer: yes, on the nonresident return: the 2025 PIT-NON instructions say working from home does not qualify for an exclusion on Form PIT-SCW; the employer guide does not address withholding for remote days. 30 Del. C. 1151; Employer's Guide Section 11; 2025 PIT-NON instructions. source Public record

Deposits and returns

• quarterly (Form W-1Q): $6,020.00 or less withheld in the lookback period (July 1 to June 30 before the calendar year). Due On or before the last day of the month after the quarter
• monthly (Form W-1): $6,020.01 to $33,460.00 in the lookback period; also every new withholding agent until the next lookback period. Due On or before the 15th of the following month
• eighth-monthly (Form W-1A): $33,460.01 and greater in the lookback period. Due Within 3 days, excluding weekends and state holidays, after the end of each eighth-monthly period

The periodic return is the payment return itself (W-1, W-1Q or W-1A); eighth-monthly filers do not file quarterly reconciliations. The 2026 due-date calendar is at https://revenuefiles.delaware.gov/2025/2026_WH_DateTable_IRAS.pdf. Annual reconciliation (WTH-REC) is in data/inforeturns/delaware.json. An employer required by Internal Revenue Code 6302 to deposit federal employment taxes electronically must deposit Delaware withholding by electronic funds transfer, starting one year after the federal requirement; the penalty is the lesser of 5% or $500. Delaware Taxpayer Portal source Public record

Annual reconciliation

WTH-REC, due January 31 (or the next business day) for withholding reported on W-2s; if withholding was reported on 1099-R forms, when the annual 1099 data submission is due.. With the W-2 and 1099 filing rules

The Division no longer mails paper booklets to employers who file withholding electronically. The guide's web text still refers to coupon books and older dates (its lookback example is for calendar year 2000); the Division's 2026 due-date calendar lists each 2026 period's actual due date, for example January 2026 monthly returns due 02/17/26.

Not confirmed: City of Wilmington earned income (wage) tax: the City's finance pages (wilmingtonde.gov) returned 403 Forbidden to a plain request, so the tax, its rate and how employers withhold and remit it were not read and it is left out of local. No Delaware withholding table or formula labeled for 2026 or 2027 was found; the guide's annualized method uses a table labeled Effective January 1, 2025. Whether the Division expects employers to withhold on a nonresident's work-from-home days (as opposed to the PIT-NON rule on the return) is not stated in the sources read.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Delaware gives residents an other state tax credit on Form PIT-RES, line 28 (with Form PIT-RSS Schedule I for more than one state) for income tax paid to another state or the District of Columbia, limited to the smallest of the Delaware tax, the tax due and paid to the other state, or the Delaware tax prorated by the other state's share of AGI; city wage and county taxes do not count. A part-year resident may file either the resident return or the nonresident return (Form PIT-NON), where resident-period income from any source plus Delaware source income is prorated against total income, so nonresident-period income is kept out by allocation. The credit on PIT-NON, line 45 is for part-year residents only, and Delaware is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form PIT-RES, Line 28 Worksheet (Credit for Taxes Paid to Another State); Form PIT-RSS, DE Schedule I, Credit for Income Taxes Paid to Another State, for more than one state. Line: Form PIT-RES, line 28. Limit: The smallest of: the Delaware tax liability; the tax due and paid to the other state after all its credits (not the W-2 amount); or the Delaware tax times adjusted gross income from sources in the other state divided by Delaware adjusted gross income (line 12). Worksheet: other state AGI over Delaware AGI (not over 100%) times the line 24 tax, compared with the other state's tax net of credits. Covers: Income taxes paid to another state on income earned there that is also in Delaware taxable income; the District of Columbia counts as a state. No: taxes paid to a political subdivision of a state cannot be claimed; city wage taxes and county taxes are excluded. Foreign taxes: No credit described; a taxpayer who elected the federal foreign tax credit may add foreign taxes actually paid to federal itemized deductions (Form PIT-RES, line 14). Attach: A signed copy of the income tax return filed with each other state; Delaware return information is shared with those states. On PIT-RSS Schedule I the other states are listed from highest to lowest credit. A part-year resident electing to file the resident return can use this credit. Form PIT-RES instructions (2025). source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident may elect to file either a resident return (Form PIT-RES) or a nonresident return (Form PIT-NON) and files whichever is more advantageous. On PIT-NON, Column B includes Delaware source income plus all income from any source during Delaware residency, allocated by date (or by time of residency for income earned evenly); the tax on all income is multiplied by the proration decimal (Modified Delaware Source Income over Delaware Adjusted Gross Income). The nonresident return is the advantageous choice when there was out-of-state income during the nonresident period. Form PIT-NON, Delaware Non-Resident Income Tax Return (or Form PIT-RES by election). Line: Line 43, proration decimal (line 30a divided by line 30b). source Public record

Part-year residents: credit for the period of residence

Available. On PIT-NON, part-year residents who paid income tax to another state on income earned there while a Delaware resident and included in Delaware modified source income may claim the credit: the lesser of the Delaware tax (line 43), that tax prorated by other state AGI over Delaware AGI, or the other state's tax prorated by the income from that state while a Delaware resident over total income from that state. City wage and county taxes are excluded. A part-year resident filing PIT-RES uses line 28. Form PIT-NON, line 45 (Form PIT-NNS, DE Schedule I, for more than one state). source Public record

Nonresidents: reverse credit

No. The PIT-NON other state tax credit (line 45) is for part-year residents only; a nonresident with Delaware source income files PIT-NON and pays the prorated tax. source Public record

Local income taxes

The state credit excludes taxes paid to political subdivisions, including city wage taxes and county taxes; no separate local credit is described. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Residency: a resident is an individual domiciled in Delaware for any part of the taxable year, or one who maintains a place of abode in Delaware and spends more than 183 days of the taxable year in the state. source Public record

Tax year 2025 Forms PIT-RES and PIT-NON instructions. Reciprocity is covered in the withholding data (none).

Not confirmed: Whether another state's pass-through entity tax paid on a resident owner's share qualifies: not addressed in the instructions read. Whether Delaware has adopted UDITPA or the Compact's apportionment article: the corporation income tax law was not read. No 2026 change to the credit or part-year rules was found in the sources read.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the corporate income tax return, Form CIT-TAX, by the 15th day of the fourth month after the tax year (April 15, 2026 for calendar 2025); a federal six-month extension carries over, or Form CIT-EXT is filed with payment. S corporations (SCT-RTN) and partnerships (PRT-RTN) file by the 15th day of the third month (March 16, 2026). Domestic corporations file the annual report and pay franchise tax with the Division of Corporations by March 1 ($50 report fee, $25 for exempt corporations); foreign corporations file by June 30 ($250); LLCs, LPs and general partnerships file no annual report but pay a $400 annual tax by June 1.

Corporate return

Corporate income tax. Form CIT-TAX, Delaware Corporation Income Tax Return. Due: On or before the fifteenth day of the fourth month following the close of the taxable year. For tax year 2025: Apr 15, 2026. Fiscal years: Same rule for fiscal years; the instructions state no separate June 30 rule. source Public record

Corporate extension

Federal extension accepted. 6 months; a longer extension must be requested by letter by the extended due date. A copy of the federal extension attached to the return, or Form CIT-EXT with payment by the original due date. An extension does not extend the time to pay; the reasonably estimated tax is due by the original due date.

S corporations

Form SCT-RTN, S Corporation Reconciliation and Shareholders Information Return. Due: On or before the fifteenth day of the third month following the close of the taxable year (March 16, 2026 for calendar 2025, per the Division of Revenue). For tax year 2025: Mar 16, 2026. A federal six-month extension extends the Delaware return by six months; an extension with payment is made on SCT-EXT, with the tax due on behalf of nonresident shareholders paid with it. The extension does not extend the time to pay. source Public record

Partnerships

Form PRT-RTN, Partnership Return. Due: By the 15th day of the third month following the end of the taxable period (March 15 for calendar year taxpayers; March 16, 2026 for 2025 per the Division of Revenue). For tax year 2025: Mar 16, 2026. Submit a copy of the federal extension application by the due date and attach the approved federal extension to the return; the Delaware due date moves to the federal extended date. source Public record

Individuals

Form PIT-RES (residents). For tax year 2025: Apr 30, 2026. Form PIT-EXT filed by April 30, 2026 extends the filing date to October 15, 2026. There is no extension of time to pay. source Public record

Other business returns with a fixed date

• Franchise tax and annual franchise tax report (Division of Corporations): March 1 each year for the prior year. Minimum tax $175 (Authorized Shares Method) or $400 (Assumed Par Value Capital Method), maximum $200,000 ($250,000 for a Large Corporate Filer). A corporation owing $5,000 or more pays estimates: 40% by June 1, 20% by September 1, 20% by December 1, the rest by March 1. Domestic Delaware corporations (exempt corporations file the report but pay no tax). source Public record
• LLC, limited partnership and general partnership annual tax: June 1 each year for the prior year; $400, not prorated. Domestic and foreign LLCs, LPs and general partnerships formed or registered in Delaware. source Public record

Annual report

Filed with the Delaware Department of State, Division of Corporations through Pay taxes and file the annual report (eCorp).

LLC tax and cancellation rules: 6 Del. C. sections 18-1107 and 18-1108 (https://delcode.delaware.gov/title6/c018/sc11/index.html). LLP fee: 6 Del. C. section 15-1207 (https://delcode.delaware.gov/title6/c015/sc12/index.html). Corporation charter void rule: https://delcode.delaware.gov/title8/c005/index.html. feeAmount is null for LLCs because they file no annual report; the $400 annual tax is listed under otherReturns.

Recent and coming changes

• Jan 1, 2026 House Bill 400 (signed May 21, 2026) changes fees and taxes administered by the Secretary of State. The LLC, LP and partnership annual tax change (to $400, as now shown on the Division's tax instructions page and in 6 Del. C. 18-1107) applies from January 1, 2026; most other fee changes take effect August 1, 2026. The Division's How to Form page still shows $300. source Public record

Delaware's personal income tax return is due April 30, not April 15. Business income tax due dates follow the federal ones. Gross receipts tax returns are monthly or quarterly and are not covered here.

Not confirmed: Which other fees House Bill 400 changed on August 1, 2026 (for example the annual report filing fees, the foreign corporation fee or the LLP per-partner fee) was not read from the bill text; the figures here are from the Division's pages and the Delaware Code as published on 2026-11-04. The consequence for a foreign corporation that does not file its annual report, beyond the $250 penalty, was not found.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Delaware's only electronic payment mandate found is for withholding: an employer required to deposit federal employment taxes electronically must pay Delaware withholding by EFT, with a penalty of the lesser of 5% or $500 per payment. A late return costs 5% of the tax a month up to 50%, and late payment 1% a month up to 25%, with the late filing addition reduced by the late payment addition for overlapping months. Interest is fixed in statute at 0.5% a month (6% a year), and refunds earn the same rate.

Interest on unpaid tax

Fixed in statute at 0.5% a month or fraction of a month from the last date prescribed for payment (without regard to extensions) to payment; it is not reset, so there is no separate 2027 rate. Interest does not apply to failure to pay estimated income tax, which has its own 1.5% a month addition. Refunds earn 0.5% a month from the 46th day after the claim is filed (91st day for corporate income tax). Compounding: Monthly, from the date the assessment of interest becomes final. 30 Del. C. sections 533 and 540. source Public record

When tax must be paid electronically

• Withholding: Any employer required under the Internal Revenue Code to deposit federal employment taxes by electronic funds transfer must pay Delaware withholding electronically, starting one year after the federal requirement. Methods: ACH debit or ACH credit (CCD+ with TXP addenda); Fedwire only in an emergency with prior approval. Complete the ACH for Withholding/Corporate Tentative Tax Form (gross receipts payers use the ACH for Gross Receipts Form); bank details for ACH credit are mailed after the authorization is processed. Penalty for paying another way: 5% of the amount required to be transferred or $500 per required payment, whichever is less, unless reasonable cause and not wilful neglect (30 Del. C. section 534(h)). source Public record

Penalties

Late filing

Covers: Any return required under Title 30 or Title 4 (income, corporate, gross receipts, withholding and others). 5% of the tax required to be shown for the first month, plus 5% for each additional month or fraction of a month. Maximum: 50% in total (fraudulent failure to file: 15% a month up to 75%). 30 Del. C. section 534(a). source Public record

Late payment

Covers: Tax shown on any return under Title 30 or Title 4; tax shown on a withholding return carries the same 1% a month up to 25% under section 535(d). 1% of the tax shown for each month or fraction of a month. Maximum: 25%. Both apply, but for any month in which both apply the late filing addition is reduced by the late payment addition (section 534(i)); interest is charged in addition. 30 Del. C. section 534(b) and (i). source Public record

Estimated tax, individuals

Charged as penalty. 1.5% a month or fraction of a month of the underpayment, for the period of the underpayment (30 Del. C. section 535(b)). Safe harbor: Penalty may be owed if the balance due is more than 10% of the tax shown. The required annual payment is the smaller of 90% of the 2025 Delaware liability or 100% of the 2024 tax balance (110% if 2024 AGI was over $150,000, or $75,000 married filing separately, unless a farmer or fisherman). No penalty if there was no 2024 liability, the required annual payment is $800 or less, the taxpayer was a part-year resident in 2025, or the farmer and fisherman rule is met; figured separately for each installment; annualized method allowed. Form: PIT-UND (Underpayment of Estimated Taxes); do not submit federal Form 2210 instead. source Public record

Estimated tax, corporations

Charged as penalty. 1.5% a month or fraction of a month of the underpayment of tentative tax or estimated installments, running to the first day of the fourth month after year end or payment, whichever is earlier. Safe harbor: The underpayment is measured against installments based on 80% of the tax shown on the final return; a small corporation (section 1905(5)) owes no addition if timely payments equal what the prior year's tax would have required. source Public record

Penalty relief

The late filing, late payment and EFT penalties do not apply when the failure is shown to be due to reasonable cause and not wilful neglect. For the individual estimated tax penalty, after it is assessed write to the Tax Conferee, Delaware Division of Revenue, P.O. Box 8714, Wilmington, DE 19899-8714, citing a casualty, disaster or other unusual circumstance, or retirement after age 62 or disability in 2024 or 2025. Interest and late penalties are abated for federally declared disaster areas when the IRS extends time. Time limit: The estimated tax waiver is requested after the penalty is assessed. source Public record

Other penalties

• Dishonored check or money order. 2% of the check, or for a check under $750 the lesser of $15 or the check amount; not applied if tendered in good faith. source Public record
• Fraud. 75% of the underpayment attributable to fraud. source Public record
• Accuracy-related (negligence, substantial understatement, substantial valuation misstatement), following IRC 6662 with $1,500 and $3,000 thresholds. 20% of the underpayment (40% for gross valuation misstatements). source Public record
• Failure to file W-2s or other payment statements. $2 each, up to $2,000 a calendar year. source Public record
• Failure to file a required information return under section 1154(i) or filing it incorrectly. One half of the amount specified in the Internal Revenue Code. source Public record
• Pass-through entity fails to file or files an incomplete return. $25 a month times the number of members, up to 5 months and $10,000 a year. source Public record
• Return not filed in the manner prescribed by law. Not more than $50. source Public record
• Frivolous return. $500. source Public record
• Failure to obtain or renew a business license. $200. source Public record
• Wilful failure to pay, withhold, file or supply information. Not more than $3,000, in addition to other amounts. source Public record

Withholding deposit schedules and preparer e-file mandates are in data/withholding/delaware.json and data/practitioner/delaware.json. The Division accepts EFT for withholding, corporate tentative and S corporation estimated payments; corporate extension requests (CIT-EXT, SCT-EXT), corporate final returns and payments on notices of assessment must be paid by check, money order or cash. Delaware franchise tax is paid through the Division of Corporations, not the Division of Revenue.

Not confirmed: No electronic payment mandate was found for gross receipts tax or corporate income tax; the Division's EFT page lists ACH enrollment for them but states only the withholding mandate. The corporate estimated tax form name and a general (non-estimated) penalty waiver procedure were not found. No amnesty program or recent rate change was checked.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Delaware announces disaster relief case by case: for Hurricanes Harvey and Irma in 2017 the Division of Revenue said "Delaware will follow the rules outlined by the Internal Revenue Service" in the IRS news release, extending certain individual and business filing and payment deadlines for taxpayers in the IRS-identified disaster areas. To avoid a late filing penalty, taxpayers had to email a written request (businesses on company letterhead, signed by an official). No standing rule making conformity automatic was found.

When the IRS postpones deadlines

Announces relief case by case Announced per event. Hurricane Irma (September 13, 2017): "The Delaware Division of Revenue will extend certain deadlines for filing individual and business tax returns, as well as for making certain tax payments for taxpayers who have been directly impacted" and "Delaware will follow the rules outlined by the Internal Revenue Service in news release IR-2017-150." The Hurricane Harvey release (September 12, 2017) said the same for IR-2017-135. "The extended tax return filing due dates apply to taxpayers located in the impacted disaster areas identified in the IRS notice," including taxpayers whose tax records are located in the disaster area. Division of Revenue releases of September 12 and 13, 2017; no statute or standing policy identified. source Public record

Taxes covered

As each release states. 2017: certain individual and business tax return filing deadlines and certain tax payments from Aug. 23, 2017 through Jan. 16, 2018, postponed to Jan. 31, 2018, including an additional filing extension for individuals with valid extensions to Oct. 16, 2017 and businesses with valid extensions to Sept. 15, 2017. source Public record

How to get relief

By request in 2017: "To avoid a penalty assessment for late filing, taxpayers should submit a written request seeking an additional extension via email" to the Division (the release named a staff address). A request based on records located in the disaster area includes the address of those records; business requests are on company letterhead and signed by a company official. source Public record

Where relief is posted

Division of Revenue news releases, State of Delaware News

Other disaster tax rules

• Delaware Infrastructure Emergency Response Act (30 Del. C. ch. 31): during an emergency period (from within 5 days of a Governor's state of emergency proclamation or a presidential major disaster or emergency declaration to 60 days after it ends), an out-of-state business doing emergency-related infrastructure work at the request of a Delaware business, and its out-of-state employees, are not required to register, file or remit state or local taxes, or be subject to withholding, but still pay transaction taxes such as fuel, sales and use, hotel and car rental taxes on purchases and rentals used in the state, unless those taxes are otherwise exempted during the declared state of emergency. source Public record

For the 2020 tax year (COVID-19), the Division said that under Delaware law the Director "has the ability to grant reasonable extensions of time for the payment of any tax or estimated tax when deemed appropriate" and matched the IRS extension for personal income tax only, not estimated payments or corporate or fiduciary returns (release of March 19, 2021, TIM 2021-3); that release did not cite the statute.

Not confirmed: No Division of Revenue disaster relief notice after 2017 was found; whether Delaware followed later IRS postponements was not confirmed. The statute giving the Director authority to extend time for payment was not identified or read. Penalty and interest abatement rules for disaster victims, and any relief for Governor-only declarations, were not found.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $12.2B; Business income taxes $3.9B; Estate and trust income tax $3.5B; Individual income tax payments and SECA tax $2.4B; Excise taxes $236M; Unemployment insurance tax $23M; Estate tax $22M; Gift tax $8.9M; Railroad retirement tax $0.0M. source Public record

Filers moving in and out, 2022 to 2023

21,280 returns (35,759 people) with $1.9B of income moved in from other states; 17,226 returns (27,956 people) with $1.3B moved out, a net gain of $0.6B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Delaware Department of Labor, Division of Industrial Affairs, Office of Wage and Hour Enforcement

Delaware's minimum wage is $15.00 an hour, the last step of the schedule in 19 Del. C. 902(a), effective January 1, 2025; the statute sets no later increase, so $15.00 continues into 2027 unless the law changes or the federal minimum rises above it. The tipped cash wage is $2.23 an hour, and total earnings must reach the minimum wage.

Rate

$15.00 from Jan 1, 2025 Rate in effect since January 1, 2025.
$15.00 from Jan 1, 2025 No scheduled change in 19 Del. C. 902(a) as published; the January 1, 2025 rate continues. source Public record

How it is set

Scheduled steps in law 19 Del. C. 902(a); the state rate becomes the federal rate if a federal minimum above it is set source Public record

Tipped employees

2026: cash wage $2.23 For employees who customarily and regularly receive more than $30 a month in tips. 19 Del. C. 902(b) ties the credit to the federal tip credit percentage as of June 15, 2006 with a floor of $2.23; the Department states the cash wage as $2.23, and the maximum tip credit is not stated as a dollar figure in the sources read.
2027: cash wage $2.23 No change found. source Public record

Youth and training wages

No youth or training wage found in 19 Del. C. ch. 9; individuals under 18 employed as junior counselors or counselors in training by a nonprofit summer camp are excluded from coverage. source Public record

Poster

Wage and Hour Labor Law Poster (Office of Wage and Hour Enforcement)

Not confirmed: 2027: no 2026 session bill raising or indexing the rate was found, but legis.delaware.gov was not checked directly. Maximum tip credit in dollars not stated by the Department; left null. Local minimums: no source read on whether Delaware localities may set a higher minimum wage. Department Minimum Wage FAQs page not read.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Delaware Paid Leave, run by the Department of Labor's Division of Paid Leave through Delaware LaborFirst, is a paid family and medical leave program. The 2026 rate is 0.8% of Delaware FICA wages (0.40% medical, 0.32% parental, 0.08% family caregiving) up to the Social Security wage base; employers with 10 to 24 employees pay only the 0.32% parental rate, and those with 9 or fewer are exempt. The employer may deduct up to 50% from employees; by statute the Department sets the 2027 rates, which were not found published. Contributions began January 1, 2025 and benefits January 1, 2026.

Delaware Paid Leave

Kind and agency

Family and medical. Delaware Department of Labor, Division of Paid Leave (Delaware LaborFirst). Healthy Delaware Families Act, Del. Code title 19, chapter 37 (contributions in section 3705).

Started

Contributions from Jan 1, 2025. Benefits from Jan 1, 2026.

Contribution rate

2026: 0.8% of wages Medical leave 0.40%, parental leave 0.32%, family caregiving leave 0.08%. Employers with 10 to 24 employees owe only the parental rate (0.32%). source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027, which the program uses as its cap
2026: $184,500 FICA wages earned in Delaware, capped at the Social Security (FICA) wage limit; the IRS states the 2026 limit as $184,500. The Division's guide still says the 2026 limit will be $183,600. source Public record

Who pays

Employer: Responsible for 100% of contributions; pays at least half. Employee: Up to 50% of the contribution for each line of coverage, if the employer requires it; the split may differ by employee class. Yes, up to 50%. An employer that charges employees less than 50% must tell them the lower rate. source Public record

Small employers

10 employees (parental leave) and 25 employees (full coverage). 9 or fewer employees: exempt (may enroll voluntarily). 10 to 24: parental leave only. 25 or more: parental, medical and family caregiving. LaborFirst counts employees at the start of each quarter from the Hours and Wage report: employees doing 60% or more of their work in Delaware, minus those with signed waivers, plus reclassified employees. Federal employers and seasonal operations closed a month or more are exempt. source Public record

Private plans

Allowed. Employers with 10 or more employees may buy an admitted carrier's approved policy with the same or better benefits; employers with 100 or more may self-insure (surety bond and prefunded claims account). Apply through LaborFirst during the annual October 1 to December 1 window; approval is yearly, and plans start on the first day of a quarter. source Public record

Filing and payment

Quarterly Hours and Wage report filed in Delaware LaborFirst, which generates the quarterly PFML invoice; separate LaborFirst registration under the Employer Account Number. Due 30 days after the end of each calendar quarter (a 6-day grace period is normally granted). Delaware LaborFirst source Public record

Benefits

12 weeks a year for parental leave; 6 weeks in 24 months for own serious health condition, caring for a family member, or a family member's overseas military deployment; 12 weeks combined in 12 months. 80% of average weekly wages. Maximum $900 a week in 2026; Maximum $900 a week in 2027. source Public record

Recent and coming changes

• Jan 1, 2027 For 2027 and later the statute stops fixing the rates: the Department sets the medical, parental and family caregiving rates on sound actuarial principles, and if the total would exceed 1.00% benefits are reduced instead. The maximum weekly benefit stays $900 in 2027 and is indexed to the Philadelphia-area CPI after 2027. source Public record
• Dec 31, 2029 Grandfathered employer plans approved in 2023 end; those employers must join the state plan or an approved private plan. source Public record

Employees qualify after 12 months with the employer and 1,250 hours over the most recent 52 weeks. The Department of Labor posted an actuarial review of the rates under three scenarios (the original Act, HS 1 for HB 128, and possible future legislation); it was not read for this entry.

Not confirmed: 2027 contribution rates: the statute leaves them to the Department, and no 2027 rate notice was found on the Paid Leave or LaborFirst pages read (one web search found none). The Division's Employer and TPA Guide gives $183,600 as the 2026 FICA limit, which does not match the IRS figure of $184,500; the owner may want to flag this to the Division.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Delaware has no state paid sick leave law, and no city or county paid sick leave ordinance was found. Job-protected family and medical leave comes with Delaware Paid Leave, whose benefits began January 1, 2026: employees with 12 months and 1,250 hours at an employer with 10 or more employees (parental leave only at 10 to 24) are restored to their jobs after leave. Vacation pay is owed at separation only as the employer's agreement or policy provides.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No state statute barring cities or counties from requiring paid sick leave was found in the Title 19 chapters read, and no local ordinance was found.

Family and medical leave

The law

Healthy Delaware Families Act (Delaware Paid Leave): leave and employment protection, 19 Del. C. sections 3701, 3702, 3703, 3704 and 3707 source Public record

Employers covered

Employers with 25 or more employees in the previous 12 months: parental, family caregiving and medical leave. Employers with 10 to 24 employees: parental leave only. Employers with 9 or fewer are small businesses that may opt in.

Who is eligible

A covered individual employed at least 12 months by the employer and at least 1,250 hours of service in the previous 12 months (FMLA standards apply to counting hours), who applies under the chapter. Employees are those primarily reporting to a Delaware work site.

How long

Up to 12 weeks of benefits in an application year: 12 weeks of parental leave; medical and family caregiving leave together up to 6 weeks in any 24-month period.

Reasons

Caring for a child in the first year after birth, adoption or foster placement; caring for a family member with a serious health condition; the employee's own serious health condition; a qualifying exigency from a family member's military deployment. At the end of leave the employee is restored to the same or an equivalent position, health benefits continue during leave, and the employee may sue for lost wages, liquidated damages and reinstatement within 2 years.

Paid?

Paid through Delaware Paid Leave, the state family and medical leave insurance program (already on the site), at 80% of average weekly wages up to $900 a week in 2026 and 2027.

Wage replacement: Delaware Paid Leave. Contribution rates and benefits

Vacation and PTO at the end of employment

Employer policy controls Wages earned are due at separation by the next regular payday (or three business days, if later). Vacation, separation and holiday pay are benefits or wage supplements that an employer must pay only when it is party to an agreement to provide them, so the employer's agreement or policy controls whether unused vacation is paid out. (19 Del. C. sections 1103 and 1109) source Public record

Other leave the law requires

Recent and coming changes

• Jan 1, 2026 Delaware Paid Leave benefits began, and with them the job protection and health benefit continuation in 19 Del. C. 3707 for covered individuals taking leave. in effect source Public record

What was checked: Checked Title 19 (Labor) chapters 7 (employment practices), 11 (wage payment), 18 (volunteer emergency responders) and 37 (family and medical leave insurance), Title 10 section 4515 (jurors) and Title 20 section 905 (National Guard). Not listed because they only bar firing or discipline: jury service (10 Del. C. 4515, which bars depriving an employee of employment for jury service) and crime victims attending proceedings (19 Del. C. 711(i)(2)). No Delaware law found requires paid sick leave, leave to vote, school activity leave, bereavement leave, holidays off or holiday premium pay from private employers.

Not confirmed: No primary source states outright that Delaware has no statewide or local paid sick leave requirement; the finding rests on the Title 19 chapters read and the Department of Labor's Paid Leave materials. One web search found no paid sick leave bill passed by either chamber in the 2025 to 2026 session; legis.delaware.gov was not checked directly. HB 262 of the 153rd General Assembly (Title 14, relating to paid leave) was reported in a secondary source as passed and signed in 2026; it amends the education title and appears to concern school employees, but its text was not read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Gross receipts tax

Checked Nov 3, 2026

Delaware has no state sales tax, so there is nothing for a remote seller to register for or collect. In its place Delaware taxes the seller's gross receipts: the gross receipts tax is paid by the seller of goods or provider of services, at .0945% to 1.9914% depending on the activity (up to 2.4218% on petroleum products), after a monthly or quarterly exclusion, filed monthly by the 20th or quarterly by the end of the month after the quarter (new businesses start quarterly).

Streamlined Sales Tax

Not a member source Public record

Gross receipts tax: levied on the seller, not the customer, with no deduction for cost of goods or other expenses; exclusions generally start at $100,000 a month and reach $1,250,000 depending on the activity. Source: https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ (no sales tax: https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/).

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Delaware statute limiting or barring a seller's credit card surcharge was found. A 2025 bill to cap surcharges at the card company's percentage processing fee, and bar them on transactions over $1,500, stayed in a Senate committee. Delaware has no sales tax.

The rule

No Delaware statute on a seller's credit card surcharge was found.

Cash discounts

No Delaware statute on cash discounts was found.

Sales tax on the surcharge

No state sales tax Delaware does not impose a state sales tax. It taxes the seller's gross receipts instead: the gross receipts tax is paid by the seller of goods or provider of services on the total amount received from sales; the Division of Revenue pages read do not address card surcharges. source Public record

What was checked: Checked the Delaware Code, Title 6, Chapter 25 (Prohibited Trade Practices) on delcode.delaware.gov: subchapters I to V, including Consumer Fraud, Deceptive Trade Practices and Distribution of Credit Cards, contain no surcharge provision. SB 89 of the 153rd General Assembly (introduced April 3, 2025) would have added a Credit Card Surcharges subchapter to Title 6, Chapter 25, barring a seller that regularly accepts cards from surcharging more than the card company's percentage processing fee on transactions of $1,500 or less, and from refusing cards or surcharging at all above $1,500; its final status is in the Senate Executive Committee (May 15, 2025). HB 315 of the same General Assembly concerns card network interchange fees on tips, not seller surcharges, and was not researched further.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Delaware has a personal income tax but no pass-through entity tax election: by statute a pass-through entity is not subject to the income tax, and its members pay it in their individual capacities. The last bill found to create an elective entity-level tax, House Bill 489 of the 151st General Assembly, was introduced on June 28, 2022 and died in committee; no such bill was found in the 2025 to 2026 session.

Statute: 30 Del. C. 1621(a), https://delcode.delaware.gov/title30/c016/sc02/index.html. HB 489 (151st General Assembly) would have imposed a new, elective entity-level tax on partnerships and S corporations; its final status was the House Economic Development/Banking/Insurance and Commerce Committee. Source: https://legis.delaware.gov/BillDetail/129844

Not confirmed: A full search of 153rd General Assembly (2025 to 2026) bills for a PTET was not possible without the site's interactive search; a domain-limited web search found none. Whether Delaware gives residents a credit for another state's PTET: the Division of Revenue's guidance was not read.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Delaware follows federal tax law automatically unless the General Assembly acts, starting from federal adjusted gross income for individuals and federal taxable income for corporations. House Bill 255 (signed November 19, 2025) decoupled from 100% bonus depreciation and qualified production property expensing, keeping the earlier phase-down (40% for 2025, 20% for 2026, 0% after), for corporations on property placed in service after January 19, 2025 and for individuals after December 31, 2025, and stopped corporations from using the 2022 to 2024 research catch-up. The Division says the tips, overtime and car loan deductions do not flow through to the Delaware personal income tax.

Follows the Code

Rolling: follows the Code as it changes. 30 Del. C. section 1106 (personal income tax modifications, as amended by HB 255); 30 Del. C. section 1903 (corporate entire net income, federal taxable income)
HB 255's synopsis: absent legislative action, most provisions of federal tax law are automatically incorporated into Delaware's tax law. HB 255 changes the corporate rule (section 1903) and the personal income tax rule (section 1106) with different start dates. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. House Bill 255 (153rd General Assembly), signed November 19, 2025. Years: Corporate provisions: tax years beginning on or after January 1, 2022, effective on enactment. Personal income tax provisions: effective January 1, 2026.
HB 255 changes the timing of deductions rather than eliminating them. All other federal changes flow through, including the higher SALT cap for 2025 itemizers and, for corporations, the other changes to federal taxable income. The Division's TIM 2025-2 says the bonus and qualified production property provisions sunset for property placed in service after December 31, 2030. source Public record

Provision by provision

Other differences

• SALT cap: for tax year 2025 the Delaware personal income tax picks up the federal increase of the SALT deduction cap to $40,000 for itemizers. source Public record

Guidance from the state

• Dec 23, 2025 Technical Information Memorandum 2025-2, Delaware HB 255: Decoupling from Certain Provisions of the Federal One Big Beautiful Bill Act
• 2025-2026 Tax Season Updates

Recent and coming changes

• Jan 1, 2031 Bonus and qualified production property decoupling sunsets: Delaware adopts the federal rules for property placed in service after December 31, 2030 (TIM 2025-2). source Public record

Research expenditures: TIM 2025-2 says that for tax years 2025 and forward Delaware conforms to federal expensing, but the HB 255 text read (new 30 Del. C. 1903(d)(1)) continues pre-Public Law 119-21 treatment for domestic expenditures made after December 31, 2021 but on or before December 31, 2025, which would include 2025 expenditures. Both are recorded; the version read may not be the final engrossed text.

Not confirmed: The HB 255 text read is the bill document from the General Assembly site; whether an amendment changed it before passage (for example the 2030 sunset, which the TIM states but the text read does not show) was not checked. The 2025 corporate treatment of domestic research expenditures paid in 2025 (TIM versus statute text). No Delaware statement on the senior deduction.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Posting law enacted, not yet in effect

Delaware has no pay posting or disclosure requirement in effect today, but one is enacted: from September 26, 2027, employers with 26 or more employees must show the pay or pay range and a general description of benefits and other compensation in every internal and external posting for jobs in Delaware and for noninternational remote jobs offered by Delaware-based employers, and must give the same information to applicants who saw no posting. The Department of Labor will enforce it, with a written warning for a first offense. Delaware already bars asking about or screening on an applicant's compensation history.

Recent and coming changes

• Sep 26, 2027 House Bill 105 adds 19 Del. C. 709C, requiring pay ranges and a general description of benefits in internal and external job postings by employers with 26 or more employees, and disclosure to applicants who saw no posting. Enacted as 85 Del. Laws c. 228, approved September 26, 2025; takes effect 2 years after enactment. The Delaware Code shows the section with the note [Effective Sept. 26, 2027]. source Public record

Salary history ban: Yes (19 Del. C. 709B (81 Del. Laws c. 41)). An employer or its agent may not screen applicants on compensation history or seek an applicant's compensation history from the applicant or a current or former employer; it may confirm history after an offer with compensation terms has been made and accepted. Civil penalty of $1,000 to $5,000 for a first offense and $5,000 to $10,000 for each later violation. source Public record

What was checked: Checked: Title 19, chapter 7, subchapter I of the Delaware Code (sections 709A, 709B and 709C) and the session law page for 85 Del. Laws c. 228. Until September 26, 2027, Delaware law has no requirement to show or disclose pay to applicants or employees beyond the compensation history ban. Local ordinances (for example Wilmington) were not surveyed.

Not confirmed: Department of Labor rules or guidance under 709C (the section requires administrative procedure rules); none found or checked. Local ordinances were not surveyed.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Delaware Division of Revenue (Department of Finance)

Delaware has no separate power of attorney form on its forms pages: to give someone access to Delaware tax information a taxpayer completes Form ATH-RTF, Authorization to Release Tax Information, and the Division says the IRS Form 2848 cannot be accepted for Delaware purposes. No paid preparer registration program and no return count e-file mandate for preparers were found; instead, many business returns (withholding filed monthly, gross receipts, excise) must be filed electronically by every taxpayer since January 1, 2021.

Power of attorney

An attorney, CPA, enrolled agent or any person enrolled to practice before the Division may represent a taxpayer. form source Public record

Federal Form 2848

Not accepted The Division states that the IRS form 2848 cannot be accepted for Delaware purposes; its collections forms page lists Form 2848 only for IRS representation and points to Form ATH-RTF for Delaware. source Public record

Information only

Form ATH-RTF, Authorization to Release Tax Information (formerly 8821DE), revision 20240416. Authorizes the Division to release confidential information for the tax types (individual income, corporate income, pass-through, gross receipts, withholding, marijuana, other) and periods listed to the named person or organization; it gives no power of attorney or representation. It is invalid until signed and dated and expires 60 days after the information is released. Copies and faxes are accepted (call 302-577-8200 for a staff contact and fax number; a faxed form must name a Division contact), or mail to 820 North French Street, Wilmington, DE 19801. source Public record

Preparer registration

No program found

Preparer ID on returns

No state preparer number found; the paid preparer signs the return and completes the Paid Preparer section, which asks for an EIN, SSN or PTIN. PTIN: accepted. source Public record

E-file mandate for preparers

No preparer mandate found. By TIM 2020-02 (under 30 Del. C. 513), all taxpayers must file electronically from January 1, 2021: withholding returns filed eighth-monthly and monthly, gross receipts tax returns (monthly and quarterly), public utility and telecommunications returns, alcohol and other tobacco products excise returns, nursing facility assessment returns, and business license applications and renewals. Quarterly withholding returns and the annual WTH-REC reconciliation may still be filed on paper. source Public record

Transcripts and account records

No form: the taxpayer emails the personal income tax address on the contact list or calls the Public Service Bureau at (302) 577-8200 with the SSN, name, filing status for the year, refund or balance due amount and the address on the return. A third party needs Form ATH-RTF. Who can ask: The taxpayer; a person or organization named on Form ATH-RTF can receive the information. A copy of a filed personal income tax return. request source Public record

Online access for professionals

Delaware Taxpayer Portal (Authorized User). An Authorized User can perform the functions the Administrator delegates for a taxpayer entity or chosen tax accounts. Templates: Full Access (all business functions), Payroll Access (withholding filing, payments and correspondence) and CPA (filing returns, payments, viewing correspondence, viewing and renewing licenses and select service requests). The preparer registers a Portal user; the business's Administrator goes to Profile, Manage Authorized Users, Add New Authorized User, enters the preparer's User ID and Registration Confirmation Number, selects the taxpayers, an optional start and end date, and a template or manual functions. source Public record

Practitioner line

No practitioner line found. Public Service Bureau (302) 577-8200; Taxpayer Portal live chat. Portal live chat: Monday through Friday, 8 AM to 5 PM CST, excluding holidays. source Public record

The e-file memo's file name says TIM 2020-03 but its text is headed Technical Information Memorandum 2020-2 (November 6, 2020). The Division's Tax Professional Services page links forms, tax law and the Taxpayer Portal but no practitioner registration or POA form. No paid preparer registration program was found; registration is set to false on that basis.

Not confirmed: Whether Delaware has a representation form beyond ATH-RTF (the Division page says only ATH-RTF; no POA form was found on the forms pages) A primary source stating that Delaware has no paid preparer registration rule and no preparer e-file mandate for personal income tax Whether a representative can view or print a client's filed returns or account history in the Taxpayer Portal Fee and turnaround for copies of returns; whether the PIT-RES has a preparer discussion check-box The ATH-RTF reads 'Authorization to Release Tax Information' on the form and 'Authorization to Release Delaware Tax Information' on the forms page

Rules for tax professionals in every state

Federal tax data sharing

17 IRS data-sharing agreements with agencies in Delaware, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Delaware Department of Labor, Division of Unemployment Insurance source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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