Delaware State Tax Guide

State tax registration guide for Delaware.

 

Blue text on a white background Description automatically generated

Need to register taxes in another state? Review the State Tax Guide section in our Tax Services Toolkit. 

 

REQUIRED REGISTRATION

  • Unemployment Insurance: Delaware Department of Labor

  • Income Tax Withholding: Delaware Division of Revenue

 

REQUIRED INFORMATION

  • SIT ID # (format: X-XXXXXXXXX-XXX)

  • SIT payment frequency

  • SUI ID # (format: XXXXX-X) 

  • Current year SUI rate

 

REGISTERING FOR STATE UNEMPLOYMENT AND INCOME TAX 

If this is your first time running payroll for employees in Delaware, you'll need to register with the Delaware Division of Revenue and the Department of Labor here in order to obtain your Account Numbers. Click Create an account to begin the registration process.


TIP:

Future-date registration is possible for this state's unemployment insurance and income tax withholding!

Once registered, you will receive both an Unemployment Account Number (UI), an Unemployment Rate (%) and Withholding Tax Account Number (WH) which you will need to enter into Namely Payroll under Company > Tax (UI & WH tax).  

If you've run payroll in Delaware in the past, you can find your account number on notices received from the Delaware Division of Revenue, such as the Withholding Tax Return (Form W1), or by calling the number below.

CONTACT:

 Click here for One Stop, the registration and licensing portal for businesses operating in Delaware.  Navigate to Get Help for answers to many questions and contact information.  

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

OTHER STATE TAXES THAT REQUIRE REGISTRATION

Wilmington, DE

The Wilmington Account Number is a unique account number that businesses operating within Wilmington need to have in order to file the City's Earned Income Tax and Head Tax. New employers in the City of Wilmington will need to register with the city in order to receive a Wilmington Account Number. Click here  for instructions.

Once registered with the locality, you will receive an Account Number which you will need to enter into Namely Payroll under Company > Tax (UI tax). 

CONTACT:

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package.

 

STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during onboarding, or if you need to send W-4s to employees who need to make withholding adjustments.
 

TIP:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature. 


Form Name: DE-W-4

Accepts Fed W-4: No

Comments: New employees must furnish a signed federal 2019 Form W-4 showing the number of exemptions claimed for withholding purposes. The completed form is effective with the first payment of wages and remains in effect until an amended certificate is filed. If a worker fails to provide the form, the employer must withhold on the basis of zero exemptions.

Employees are entitled to the same number of state withholding exemptions as federal exemptions. Therefore, an employer may rely upon the number of federal withholding allowances claimed by the employee. However, while allowances based on itemized deductions are permitted for both federal and state withholding, an employee cannot claim allowances based on estimated tax credits for state withholding. Because of the difference between federal and state deductions and credits, employees may either alter their federal Form W-4 to reflect these exceptions, or file a separate W-4, marked “For State of Delaware Purposes.”

Employees who want to file a separate W-4 for state purposes may calculate the proper number of state withholding allowances by using Form SD/W-4A, the Withholding Allowance Computation Worksheet.

 

PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.