BizFilings Logo
800-981-7183

Delaware Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

Article Tools

Employers in Delaware must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Delaware income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Delaware does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: None.

Administration:

Delaware Department of Finance, Division of Revenue
820 N. French Street
Wilmington, Delaware 19801
Telephone: 302-577-8779

Local Tax Jurisdictions: Wilmington (employee earned income tax; employer business licensing tax).

Article Tools

blog comments powered by Disqus
Next Article in Tax Center
Georgia - Income Tax Withholding Requirements

Employers in Georgia must conform with these state rules relating to income tax withholding and administration.

Read More »Next Article
Close