USA State Taxes

DELAWARE (DE)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding	Tables		Delaware Department of Finance, Div. of Revenue Employers Guide (Withholding Regulations and Tax Tables) One Stop Business Registration & Licensing	Quarterly EFT - $0 - $3,600.00 Employers with no prior record of withholding, will file on a monthly basis until the next "lookback period." (1-Jul to 30- Jun prior year) Monthly EFT - $3,600.01 - $20,000.00 Octal-Monthly EFT - Over $20,000 in annual lookback period over which 8th monthly filings are specified. Payment Portal	Tax Forms Quarterly Withholding Form - WQ Monthly Withholding Form - W3 Monthly & Quarterly Annual Reconciliation Form Use Federal W-4 For additional State withholding use W-4NR & SD/W-4A EFT Authorization agreement
Supplemental Wage / Bonus Rate	None

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

Tables

Delaware Department of Finance, Div. of Revenue

Employers Guide (Withholding Regulations and Tax Tables)

One Stop Business Registration & Licensing

Quarterly EFT - $0 - $3,600.00 Employers with no prior record of withholding, will file on a monthly basis until the next "lookback period." (1-Jul to 30- Jun prior year)

Monthly EFT - $3,600.01 - $20,000.00

Octal-Monthly EFT - Over $20,000 in annual lookback period over which 8th monthly filings are specified.

Payment Portal

Tax Forms

Quarterly Withholding Form - WQ

Monthly Withholding Form - W3

Monthly & Quarterly Annual Reconciliation Form

Use Federal W-4

For additional State withholding

use W-4NR & SD/W-4A

EFT Authorization agreement

Supplemental Wage / Bonus Rate

None

Notes:

The State of Delaware only requires the filing of an annual withholding tax reconciliation form, Form W-3. Quarterly reconciliations are neither required nor accepted.

No reciprocal agreement between states.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$10,500	Unchanged from 2023	Department of Labor, Division of Unemployment Insurance Employer Handbook	Quarterly - ACH Employer Services Portal	UI Forms Determine Liability: UC-1 Employer's Summary Assessment Report (mailed to employer) : UC-8,
Employee Deduction	None
Employer Tax Rate (Includes 0.2% supplemental assessment rate)	0.3 – 6.5%	Unchanged from 2023
New Employment Rate - Standard	1.2%	Unchanged from 2023
Voluntary Contribution Permitted	No

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. Register Electronic Reporting

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

Electronic Reporting

LOCAL WITHHOLDING TAXES

Description	Amount	Website	Deposit Method / Frequency / Threshold	Forms
City of Wilmington Earned Income Tax Resident (employee resides in city) & Non-Resident (for work done in city)	1.25%	Wilmington Earned Income Tax	Quarterly - Due by 15th of month following quarter. Request to establish a earned income taxpayer account	WCWT-5 See website link.

Description

Amount

Website

Deposit Method / Frequency / Threshold

Forms

City of Wilmington Earned Income Tax

Resident (employee resides in city)

& Non-Resident (for work done in city)

1.25%

Wilmington Earned Income Tax

Quarterly - Due by 15th of month following quarter.

Request to establish a earned income taxpayer account

WCWT-5

See website link.

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024